Notice2026-01187

Hardwood and Decorative Plywood From the Socialist Republic of Vietnam: Preliminary Affirmative Countervailing Duty Determination, Preliminary Negative Determination of Critical Circumstances, and Alignment of Final Determination With Final Antidumping Duty Determination

Primary source

Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.

Published
January 22, 2026

Issuing agencies

Commerce DepartmentInternational Trade Administration

Abstract

The U.S. Department of Commerce (Commerce) preliminarily determines that countervailable subsidies are being provided to producers and exporters of hardwood and decorative plywood (plywood) from the Socialist Republic of Vietnam (Vietnam). The period of investigation is January 1, 2024, through December 31, 2024. Interested parties are invited to comment on this preliminary determination.

Full Text

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<title>Federal Register, Volume 91 Issue 14 (Thursday, January 22, 2026)</title>
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[Federal Register Volume 91, Number 14 (Thursday, January 22, 2026)]
[Notices]
[Pages 2741-2745]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-01187]


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DEPARTMENT OF COMMERCE

International Trade Administration

[C-552-852]


Hardwood and Decorative Plywood From the Socialist Republic of 
Vietnam: Preliminary Affirmative Countervailing Duty Determination, 
Preliminary Negative Determination of Critical Circumstances, and 
Alignment of Final Determination With Final Antidumping Duty 
Determination

AGENCY: Enforcement and Compliance, International Trade Administration, 
Department of Commerce.

SUMMARY: The U.S. Department of Commerce (Commerce) preliminarily 
determines that countervailable subsidies are being provided to 
producers and exporters of hardwood and decorative plywood (plywood) 
from the Socialist Republic of Vietnam (Vietnam). The period of 
investigation is January 1, 2024, through December 31, 2024. Interested 
parties are invited to comment on this preliminary determination.

DATES: Applicable January 22, 2026.

FOR FURTHER INFORMATION CONTACT: Sofia Pedrelli or Katie Smith, AD/CVD 
Operations, Office II, Enforcement and Compliance, International Trade 
Administration, U.S. Department of Commerce, 1401 Constitution Avenue 
NW, Washington, DC 20230; telephone: 202-482-4310 or 202-482-0557, 
respectively.

SUPPLEMENTARY INFORMATION:

Background

    This preliminary determination is made in accordance with section 
703(b) of the Tariff Act of 1930, as amended (the Act). On June 16, 
2025, Commerce published the notice of initiation of this investigation 
on hardwood and decorative plywood from Vietnam.\1\ On July 22, 2025, 
Commerce postponed the preliminary determination of this 
investigation.\2\
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    \1\ See Hardwood and Decorative Plywood from the People's 
Republic of China, Indonesia, and the Socialist Republic of Vietnam: 
Initiation of Countervailing Duty Investigations, 90 FR 25225 (June 
16, 2025) (Initiation Notice).
    \2\ See Hardwood and Decorative Plywood from the People's 
Republic of China, Indonesia, and the Socialist Republic of Vietnam: 
Postponement of Preliminary Determinations in the Countervailing 
Duty Investigations, 90 FR 34415 (July 22, 2025).
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    Due to the lapse in appropriations and Federal Government shutdown, 
on November 14, 2025, Commerce tolled all deadlines in administrative

[[Page 2742]]

proceedings by 47 days.\3\ Additionally, due to a backlog of documents 
that were electronically filed via Enforcement and Compliance's 
Antidumping and Countervailing Duty Centralized Electronic Service 
System (ACCESS) during the Federal Government shutdown, on November 24, 
2025, Commerce tolled all deadlines in administrative proceedings by an 
additional 21 days.\4\ Accordingly, the deadline for this preliminary 
determination is now December 29, 2025.\5\
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    \3\ See Memorandum, ``Deadlines Affected by the Shutdown of the 
Federal Government,'' dated November 14, 2025.
    \4\ See Memorandum, ``Tolling of all Case Deadlines,'' dated 
November 24, 2025.
    \5\ December 26, 2025, is a federal holiday. Commerce's practice 
is that when a deadline falls on a weekend or federal holiday, the 
appropriate deadline is the next business day. See Notice of 
Clarification: Application of ``Next Business Day'' Rule for 
Administrative Determination Deadlines Pursuant to the Tariff Act of 
1930, As Amended, 70 FR 24533 (May 10, 2005).
---------------------------------------------------------------------------

    For a complete description of the events that followed the 
initiation of this investigation, see the Preliminary Decision 
Memorandum.\6\ A list of topics discussed in the Preliminary Decision 
Memorandum is included as Appendix II of this notice. The Preliminary 
Decision Memorandum is a public document and is on file electronically 
via ACCESS. ACCESS is available to registered users at <a href="https://access.trade.gov">https://access.trade.gov</a>. In addition, a complete version of the Preliminary 
Decision Memorandum can be accessed directly at <a href="https://access.trade.gov/public/FRNoticesListLayout.aspx">https://access.trade.gov/public/FRNoticesListLayout.aspx</a>.
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    \6\ See Memorandum, ``Decision Memorandum for the Preliminary 
Affirmative Determination in the Countervailing Duty Investigation 
of Hardwood and Decorative Plywood from the Socialist Republic of 
Vietnam,'' dated concurrently with, and hereby adopted by, this 
notice (Preliminary Decision Memorandum).
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Scope of the Investigation

    The product covered by this investigation is plywood from Vietnam. 
For a complete description of the scope of this investigation, see 
Appendix I.

Scope Comments

    In accordance with the preamble to Commerce's regulations,\7\ in 
the Initiation Notice Commerce set aside a period of time for parties 
to raise issues regarding product coverage (i.e., scope).\8\ Certain 
interested parties commented on the scope of the investigation as it 
appeared in the Initiation Notice. Commerce intends to issue its 
preliminary decision regarding comments concerning the scope of the 
less-than-fair value (LTFV) and countervailing duty (CVD) 
investigations on or before the preliminary determination of the 
companion LTFV investigation.
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    \7\ See Antidumping Duties; Countervailing Duties, Final Rule, 
62 FR 27296, 27323 (May 19, 1997) (Preamble).
    \8\ See Initiation Notice, 90 FR at 25225-6.
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Methodology

    Commerce is conducting this investigation in accordance with 
section 701 of the Act. For each of the subsidy programs found 
countervailable, Commerce preliminarily determines that there is a 
subsidy, i.e., a financial contribution by an ``authority'' that gives 
rise to a benefit to the recipient, and that the subsidy is 
specific.\9\
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    \9\ See sections 771(5)(B) and (D) of the Act regarding 
financial contribution; section 771(5)(E) of the Act regarding 
benefit; and section 771(5A) of the Act regarding specificity.
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    Commerce notes that, in making these findings, it relied, in part, 
on facts available.\10\ For further information, see the ``Application 
of Facts Available'' section in the Preliminary Decision Memorandum.
---------------------------------------------------------------------------

    \10\ See section 776(a) of the Act.
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Preliminary Negative Determination of Critical Circumstances

    In accordance with section 703(e)(1) of the Act, Commerce 
preliminarily determines that critical circumstances do not exist with 
respect to imports of plywood from Vietnam for Junma Phu Tho Co., Ltd 
(Junma), Trieu Thai Son., Ltd (Trieu Thai), or all other exporters or 
producers not individually examined. For a full description of the 
methodology and results of Commerce's analysis, see the Preliminary 
Decision Memorandum.

Alignment

    As noted in the Preliminary Decision Memorandum, in accordance with 
section 705(a)(1) of the Act and 19 CFR 351.210(b)(4), Commerce is 
aligning the final CVD determination in this investigation with the 
final determination in the companion LTFV investigation of plywood from 
Vietnam based on a request made by the petitioner.\11\ Consequently, 
the final CVD determination will be issued on the same date as the 
final LTFV determination, which is currently scheduled to be issued no 
later than May 11, 2026, unless postponed.
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    \11\ See Petitioner's Letter, ``Request to Align Countervailing 
Duty Investigation Final Determinations with Antidumping Duty 
Investigation Final Determinations,'' dated December 5, 2025.
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All-Others Rate

    Sections 703(d) and 705(c)(5)(A) of the Act provide that, in the 
preliminary determination, Commerce shall determine an estimated all-
others rate for companies not individually examined. This rate shall be 
an amount equal to the weighted average of the estimated subsidy rates 
established for those companies individually examined, excluding any 
rates that are zero, de minimis, or based entirely under section 776 of 
the Act. If the rates established for all exporters and producers 
individually investigated are zero, de minimis, or determined entirely 
under facts available, Commerce may use any reasonable method to 
establish an all-others rate.\12\
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    \12\ See sections 705(c)(5)(A)(i) and (ii) of the Act.
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    Commerce calculated individual estimated countervailable subsidy 
rates for Junma and Trieu Thai. For this preliminary determination, 
Commerce calculated individual estimated countervailable subsidy rates 
for Junma and Trieu Thai that are not zero, de minimis, or based 
entirely on facts otherwise available. Commerce calculated the all-
others rate using a simple average of the individual estimated subsidy 
rates calculated for the examined respondents.

Preliminary Determination

    Commerce preliminarily determines that the following estimated 
countervailable subsidy rates exist:

------------------------------------------------------------------------
                                                           Subsidy rate
                         Company                            (percent ad
                                                             valorem)
------------------------------------------------------------------------
Junma Phu Tho Co., Ltd..................................           26.75
Trieu Thai Son., Ltd \13\...............................            4.37
All Others..............................................           15.56
------------------------------------------------------------------------

Suspension of Liquidation
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    \13\ We preliminarily find Trieu Thai Son., Ltd to be cross-
owned with Nhat Duy Production and Trading Co., Ltd.
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    In accordance with sections 703(d)(1)(B) and (d)(2) of the Act, 
Commerce will direct U.S. Customs and Border Protection (CBP) to 
suspend liquidation of entries of subject merchandise as described in 
the scope of the investigation, found in Appendix I, entered, or 
withdrawn from warehouse, for consumption on or after the date of 
publication of this notice in the Federal Register. Further, pursuant 
to 19 CFR 351.205(d), Commerce will instruct CBP to require a cash 
deposit equal to the rates indicated above.

Disclosure

    Commerce intends to disclose its calculations and analysis 
performed in connection with this preliminary determination within five 
days of its public announcement, or if there is no public announcement, 
within five days

[[Page 2743]]

of the date of publication of this notice in the Federal Register, in 
accordance with 19 CFR 351.224(b).
    Consistent with 19 CFR 351.224(e), Commerce will analyze and, if 
appropriate, correct any timely allegations of significant ministerial 
errors by amending the preliminary determination. However, consistent 
with 19 CFR 351.224(d), Commerce will not consider incomplete 
allegations that do not address the significance standard under 19 CFR 
351.224(g) following the preliminary determination. Instead, Commerce 
will address such allegations in the final determination together with 
issues raised in the case briefs or other written comments.

Verification

    As provided in section 782(i)(1) of the Act, Commerce intends to 
verify the information relied upon in making its final determination.

Public Comment

    Case briefs or other written comments, excluding scope comments, 
may be submitted to the Assistant Secretary for Enforcement and 
Compliance no later than seven days after the date on which the last 
verification report is issued in this investigation. Rebuttal briefs, 
limited to issues raised in the case briefs, may be filed not later 
than five days after the date for filing case briefs.\14\ Interested 
parties who submit case or rebuttal briefs in this proceeding must 
submit: (1) a table of contents listing each issue; and (2) a table of 
authorities.\15\
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    \14\ See 19 CFR 351.309(d); see also Administrative Protective 
Order, Service, and Other Procedures in Antidumping and 
Countervailing Duty Proceedings, 88 FR 67069, 67077 (September 29, 
2023) (APO and Service Final Rule).
    \15\ See 19 CFR 351.309(c)(2) and (d)(2).
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    As provided under 19 CFR 351.309(c)(2)(iii) and (d)(2)(iii), we 
request that interested parties provide at the beginning of their 
briefs a public, executive summary for each issue raised in their 
briefs.\16\ Further, we request that interested parties limit their 
public executive summary of each issue to no more than 450 words, not 
including citations. We intend to use the public executive summaries as 
the basis of the comment summaries included in the issues and decision 
memorandum that will accompany the final determination in this 
investigation. We request that interested parties include footnotes for 
relevant citations in the executive summary of each issue. Note that 
Commerce has amended certain of its requirements pertaining to the 
service of documents in 19 CFR 351.303(f).\17\
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    \16\ We use the term ``issue'' here to describe an argument that 
Commerce would normally address in a comment of the Issues and 
Decision Memorandum.
    \17\ See APO and Service Final Rule.
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    Pursuant to 19 CFR 351.310(c), interested parties who wish to 
request a hearing, limited to issues raised in the case and rebuttal 
briefs, must submit a written request to the Assistant Secretary for 
Enforcement and Compliance, U.S. Department of Commerce, within 30 days 
after the date of publication of this notice in the Federal Register. 
Requests should contain: (1) the party's name, address, and telephone 
number; (2) the number of participants and, whether any participant is 
a foreign national; and (3) a list of the issues to be discussed. Oral 
presentations at the hearing will be limited to issues raised in the 
briefs. If a request for a hearing is made, Commerce intends to hold 
the hearing at a date and time to be determined. Parties should confirm 
by telephone the date, time, and location of the hearing two days 
before the scheduled date.

U.S. International Trade Commission (ITC) Notification

    In accordance with section 703(f) of the Act, Commerce will notify 
the ITC of its determination. If the final determination is 
affirmative, the ITC will determine, before the later of 120 days after 
the date of this preliminary determination or 45 days after the final 
determination, whether imports of hardwood and decorative plywood from 
Vietnam are materially injuring, or threaten material injury to, the 
U.S. industry.

Notification to Interested Parties

    This determination is issued and published in accordance with 
sections 703(f) and 777(i) of the Act, and 19 CFR 351.205(c).

    Dated: December 29, 2025.
Christopher Abbott,
Deputy Assistant Secretary for Policy and Negotiations, performing the 
non-exclusive functions and duties of the Assistant Secretary for 
Enforcement and Compliance.

Appendix I

Scope of the Investigation

    The merchandise covered by the investigation is hardwood and 
decorative plywood, and certain veneered panels as described below. 
For purposes of this investigation, hardwood and decorative plywood 
is defined as a generally flat, multilayered plywood or other 
veneered panel, consisting of two or more layers or plies of wood 
veneers in combination with a core or without a core. The veneers 
and, if present, the core are glued or otherwise bonded together. A 
hardwood and decorative plywood panel must have at least either the 
face or back veneer composed of one or more species of hardwood, 
softwood, or bamboo, regardless of any surface coverings. Hardwood 
and decorative plywood may include products that meet the American 
National Standard for Hardwood and Decorative Plywood, ANSI/HPVA HP-
1-2024 (including any revisions to that standard).
    For purposes of the investigation a ``veneer'' is a slice of 
wood regardless of thickness which is cut, sliced or sawed from a 
log, bolt, or flitch. The face and back veneers are the outermost 
veneer of wood irrespective of additional surface coatings or covers 
as described below. The core of hardwood and decorative plywood (for 
those products that include a core) consists of the layer or layers 
of one or more material(s) that are situated between the face and 
back veneers. The core may be composed of a range of materials, 
including but not limited to hardwood, softwood, particleboard, or 
medium density fiberboard (MDF).
    All hardwood and decorative plywood is included within the scope 
of the investigation regardless of whether or not the face and/or 
back veneers are surface coated or covered and whether or not such 
surface coating(s) or covers obscures the grain, textures, or 
markings of the wood. Examples of surface coatings and covers 
include, but are not limited to: ultra violet light cured 
polyurethanes; oil or oil-modified or water-based polyurethanes; 
wax; epoxy-ester finishes; moisture-cured urethanes; paints; stains; 
paper; aluminum; high pressure laminate; MDF; medium density overlay 
(MDO); and phenolic film. Additionally, the face veneer of hardwood 
and decorative plywood may be sanded; smoothed or given a 
``distressed'' appearance through such methods as hand-scraping or 
wire brushing.
    All hardwood and decorative plywood is included within the scope 
even if it is trimmed; cut-tosize; notched; punched; drilled; or has 
undergone other forms of minor processing. All hardwood and 
decorative plywood is included within the scope of the 
investigation, without regard to dimension (overall thickness, 
thickness of face veneer, thickness of back veneer, thickness of 
core, thickness of inner veneers, width, or length). However, the 
most common panel sizes of hardwood and decorative plywood are 1219 
x 1829 mm (48 x 72 inches), 1219 x 2438 mm (48 x 96 inches), and 
1219 x 3048 mm (48 x 120 inches). Subject merchandise also includes 
hardwood and decorative plywood that has been further processed in a 
third country, including but not limited to trimming, cutting, 
notching, punching, drilling, or any other processing that would not 
otherwise remove the merchandise from the scope of the investigation 
if performed in the country of manufacture of the in-scope product.
    The scope of the investigation excludes the following items: (1) 
structural plywood (also known as ``industrial plywood'' or 
``industrial panels'') that (a) is certified, manufactured, and 
stamped to meet U.S. Products Standard PS 1-09, PS 2-09, PS-1-22, PS 
2-10, or PS 2-18 for Structural Plywood (including any revisions to 
that standard or any substantially equivalent

[[Page 2744]]

international standard intended for structural plywood), including, 
but not limited to, the ``bond performance'' requirements and the 
performance criteria detailed in U.S. Products Standard PS 1-09, PS 
2-09, PS-1-22, PS 2-10, or PS 2-18 for Structural Plywood (including 
any revisions to that standard or any substantially equivalent 
international standard intended for structural plywood), and (b) 
where the relevant standard identifies core species requirements, 
has a core made entirely of one or more of the following wood 
species: Pseudotsuga menziesii (Douglas Fir), Larix occidentalis 
(Western Larch), Tsuga heterophylla (Western Hemlock), Abies 
balsamea (Balsam Pine/Balsam Fir), Abies magnifica (California Red 
Fir), Abies grandis (Grand Fir), Abies procera (Noble Fir), Abies 
amabilis (Pacific Silver Fir), Abies concolor (White Fir), Abies 
lasiocarpa (Subalpine Fir), Picea glauca (White Spruce), Picea 
engelmannii (Engelmann Spruce), Picea mariana (Black Spruce), Picea 
rubens (Red Spruce), Picea sitchensis (Sitka Spruce), Pinus 
banksiana (Jack Pine), Pinus taeda (Loblolly Southern Pine), Pinus 
palustris (Longleaf Southern Pine), Pinus echinata (Shortleaf 
Southern Pine), Pinus elliottii (Slash Southern Pine), Pinus 
serotina (Pond Pine), Pinus resinosa (Red Pine), Pinus virginiana 
(Virginia Pine), Pinus monticola (Western White Pine), Picea mariana 
(Black Spruce), Picea rubens (Red Spruce), Picea sitchensis (Sitka 
Spruce), Pinus contorta (Lodgepole Pine), Pinus strobus (Eastern 
White Pine), and Pinus lambertiana (Sugar Pine); (2) products which 
have a face and back veneer of cork; (3) hardwood plywood subject to 
the antidumping and countervailing duty orders on hardwood plywood 
from China. See Certain Hardwood Plywood Products from the People's 
Republic of China: Amended Final Determination of Sales at Less Than 
Fair Value, and Antidumping Duty Order, 83 FR 504 (January 4, 2018); 
and Certain Hardwood Plywood Products from the People's Republic of 
China: Countervailing Duty Order, 83 FR 513 (January 4, 2018); (4) 
multilayered wood flooring, as described in the antidumping duty and 
countervailing duty orders on multilayered wood flooring from China. 
See Multilayered Wood Flooring from the People's Republic of China: 
Amended Final Determination of Sales at Less Than Fair Value and 
Antidumping Duty Order, 76 FR 76690 (December 8, 2011); and 
Multilayered Wood Flooring from the People's Republic of China: 
Countervailing Duty Order, 76 FR 76693 (December 8, 2011), as 
amended by Multilayered Wood Flooring from the People's Republic of 
China: Amended Antidumping and Countervailing Orders, 77 FR 5484 
(February 3, 2012); (5) multilayered wood flooring with a face 
veneer of bamboo or composed entirely of bamboo; (6) plywood which 
has a shape or design other than a flat panel, with the exception of 
any minor processing described above; (7) products made entirely 
from bamboo and adhesives (also known as ``solid bamboo''); and (8) 
Phenolic Film Faced Plyform (PFF), also known as Phenolic Surface 
Film Plywood (PSF), defined as a panel with an ``Exterior'' or 
``Exposure 1'' bond classification as is defined by The Engineered 
Wood Association, having an opaque phenolic film layer with a weight 
equal to or greater than 90g/m3 permanently bonded on both the face 
and back veneers and an opaque, moisture resistant coating applied 
to the edges.
    Also excluded from the scope of the investigation are wooden 
furniture goods that, at the time of importation, are fully 
assembled and are ready for their intended uses. Also excluded from 
the scope of the investigation is ``ready to assemble'' (RTA) 
furniture. RTA furniture is defined as (A) furniture packaged for 
sale for ultimate purchase by an end-user that, at the time of 
importation, includes (1) all wooden components (in finished form) 
required to assemble a finished unit of furniture, (2) all accessory 
parts (e.g., screws, washers, dowels, nails, handles, knobs, 
adhesive glues) required to assemble a finished unit of furniture, 
and (3) instructions providing guidance on the assembly of a 
finished unit of furniture; (B) unassembled bathroom vanity 
cabinets, having a space for one or more sinks, that are imported 
with all unassembled hardwood and hardwood plywood components that 
have been cut-to-final dimensional component shape/size, painted or 
stained prior to importation, and stacked within a singled shipping 
package, except for furniture feet which may be packed and shipped 
separately; or (C) unassembled bathroom vanity linen closets that 
are imported with all unassembled hardwood and hardwood plywood 
components that have been cut-to-final dimensional shape/size, 
painted or stained prior to importation, and stacked within a single 
shipping package, except for furniture feet which may be packed and 
shipped separately.
    Also excluded from the scope of the investigation are kitchen 
cabinets that, at the time of importation, are fully assembled and 
are ready for their intended uses. Also excluded from the scope of 
the investigation are RTA kitchen cabinets. RTA kitchen cabinets are 
defined as kitchen cabinets packaged for sale for ultimate purchase 
by an end-user that, at the time of importation, includes: (1) all 
wooden components (in finished form) required to assemble a finished 
unit of cabinetry; (2) all accessory parts (e.g., screws, washers, 
dowels, nails, handles, knobs, hooks, adhesive glues) required to 
assemble a finished unit of cabinetry; and (3) instructions 
providing guidance on the assembly of a finished unit of cabinetry. 
Excluded from the scope of the investigation are finished table 
tops, which are table tops imported in finished form with pre-cut or 
drilled openings to attach the underframe or legs. The table tops 
are ready for use at the time of import and require no further 
finishing or processing. Excluded from the scope of the 
investigation are finished countertops that are imported in finished 
form and require no further finishing or manufacturing. Also 
excluded from the scope of the investigation are laminated veneer 
lumber (``LVL'') door and window components with (1) a maximum width 
of 44 millimeters, a thickness from 30 millimeters to 72 
millimeters, and a length of less than 2413 millimeters, (2) water 
boiling point exterior adhesive, (3) a modulus of elasticity of 
1,500,000 pounds per square inch or higher, (4) finger-jointed or 
lap-jointed core veneer with all layers oriented so that the grain 
is running parallel or with no more than 3 dispersed layers of 
veneer oriented with the grain running perpendicular to the other 
layers; and (5) top layer machined with a curved edge and one or 
more profile channels throughout.
    Also excluded from the scope of this investigation are certain 
door stiles and rails made of LVL that have a width not to exceed 50 
millimeters, a thickness not to exceed 50 millimeters, and a length 
of less than 2,450 millimeters.
    Also excluded from the scope of this investigation are finished 
two-ply products that are made of one ply of wood veneer and one ply 
of a non-wood veneer material and the two-ply product cannot be 
glued or otherwise adhered to additional plies or that are made of 
two plies of wood veneer and have undergone staining, cutting, 
notching, punching, drilling, or other processing on the surface of 
the veneer such that the two-ply product cannot be glued or 
otherwise adhered to additional plies.
    Imports of hardwood and decorative plywood are primarily entered 
under the following HTSUS numbers: 4412.10.0500; 4412.31.0520; 
4412.31.0540; 4412.31.0560; 4412.31.0620; 4412.31.0640; 
4412.31.0660; 4412.31.2510; 4412.31.2520; 4412.31.2610; 
4412.31.2620; 4412.31.4040; 4412.31.4050; 4412.31.4060; 
4412.31.4070; 4412.31.4080; 4412.31.4140; 4412.31.4150; 
4412.31.4155; 4412.31.4160; 4412.31.4165; 4412.31.4180; 
4412.31.4200; 4412.31.4500; 4412.31.4850; 4412.31.4860; 
4412.31.4863; 4412.31.4865; 4412.31.4866; 4412.31.4869; 
4412.31.4875; 4412.31.4880; 4412.31.5130; 4412.31.5135; 
4412.31.5150; 4412.31.5155; 4412.31.5160; 4412.31.5165; 
4412.31.5170; 4412.31.5175; 4412.31.5235; 4412.31.5255; 
4412.31.5260; 4412.31.5262; 4412.31.5264; 4412.31.5265; 
4412.31.5266; 4412.31.5268; 4412.31.5270; 4412.31.5275; 
4412.31.6000; 4412.31.6100; 4412.31.9100; 4412.31.9200; 
4412.32.0520; 4412.32.0540; 4412.32.0560; 4412.32.0570; 
4412.32.0620; 4412.32.0640; 4412.32.0670; 4412.32.2510; 
4412.32.2520; 4412.32.2530; 4412.32.2610; 4412.32.2630; 
4412.32.3130; 4412.32.3135; 4412.32.3140; 4412.32.3150; 
4412.32.3155; 4412.32.3160; 4412.32.3165; 4412.32.3170; 
4412.32.3175; 4412.32.3185; 4412.32.3235; 4412.32.3255; 
4412.32.3265; 4412.32.3275; 4412.32.3285; 4412.32.5600; 
4412.32.5700; 4412.33.0620; 4412.33.0640; 4412.33.0670; 
4412.33.2630; 4412.33.3235; 4412.33.3255; 4412.33.3265; 
4412.33.3275; 4412.33.3285; 4412.33.5700; 4412.34.2600; 
4412.34.3235; 4412.34.3255; 4412.34.3265; 4412.34.3275; 
4412.34.3285; 4412.34.5700; 4412.39.4051; 4412.39.4052; 
4412.39.4059; 4412.39.4061; 4412.39.4062; 4412.39.4069; 
4412.39.5050; 4412.41.0000; 4412.42.0000; 4412.51.1030; 
4412.51.1050; 4412.51.3111; 4412.51.3121; 4412.51.3141; 
4412.51.3161; 4412.51.3175; 4412.51.4100; 4412.52.1030; 
4412.52.1050; 4412.52.3121; 4412.52.3161; 4412.52.3175; 
4412.52.4100; 4412.91.0600; 4412.91.1020; 4412.91.1030; 
4412.91.1040; 4412.91.3110; 4412.91.3120; 4412.91.3130; 
4412.91.3140; 4412.91.3150; 4412.91.3160; 4412.91.3170; 
4412.91.4100; 4412.92.0700;

[[Page 2745]]

4412.92.1120; 4412.92.1130; 4412.92.1140; 4412.92.3120; 
4412.92.3150; 4412.92.3160; 4412.92.3170; 4412.92.4200; 
4412.94.1020; 4412.94.1030; 4412.94.1040; 4412.94.1050; 
4412.94.3110; 4412.94.3111; 4412.94.3120; 4412.94.3121; 
4412.94.3130; 4412.94.3131; 4412.94.3140; 4412.94.3141; 
4412.94.3150; 4412.94.3160; 4412.94.3161; 4412.94.3170; 
4412.94.3171; 4412.94.3175; 4412.94.4100; 4412.99.0600; 
4412.99.1020; 4412.99.1030; 4412.99.1040; 4412.99.3110; 
4412.99.3120; 4412.99.3130; 4412.99.3140; 4412.99.3150; 
4412.99.3160; 4412.99.3170; 4412.99.4100; 4412.99.5100; 
4412.99.5115; 4412.99.5701; and 4412.99.5710.
    Imports of hardwood and decorative plywood may also enter under 
HTSUS subheadings 4412.10.9000; 4412.94.5100; 4412.94.9500; 
4412.99.6000; 4412.99.7000; 4412.99.8000; 4412.99.9000; 
4412.99.9500; 9403.90.7005; 9403.90.7010; and 9403.90.7080. The 
HTSUS codes are provided for the convenience of the U.S. government 
and customs purposes, and do not define the scope of the 
investigation. The written description of the merchandise under 
investigation is dispositive.

Appendix II

List of Topics Discussed in the Preliminary Decision Memorandum

I. Summary
II. Background
III. Injury Test
IV. Preliminary Negative Determination of Critical Circumstances
V. Use of Facts Otherwise Available
VI. Benchmarks for Measuring the Adequacy of Remuneration
VII. Subsidies Valuation
VIII. Benchmarks and Interest Rates
IX. Analysis of Programs
X. Recommendation

[FR Doc. 2026-01187 Filed 1-21-26; 8:45 am]
BILLING CODE 3510-DS-P


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Indexed from Federal Register on January 22, 2026.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.