Notice2026-01452

Certain Monomers and Oligomers From Taiwan: Final Affirmative Countervailing Duty Determination and Final Affirmative Critical Circumstances 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 26, 2026

Issuing agencies

Commerce DepartmentInternational Trade Administration

Abstract

The U.S. Department of Commerce (Commerce) determines that countervailable subsidies are being provided to producers and exporters of certain monomers and oligomers (monomers and oligomers) from Taiwan during the period of investigation (POI), January 1, 2024, through December 31, 2024.

Full Text

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<title>Federal Register, Volume 91 Issue 16 (Monday, January 26, 2026)</title>
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[Federal Register Volume 91, Number 16 (Monday, January 26, 2026)]
[Notices]
[Pages 3114-3117]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-01452]


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DEPARTMENT OF COMMERCE

International Trade Administration

[C-583-880]


Certain Monomers and Oligomers From Taiwan: Final Affirmative 
Countervailing Duty Determination and Final Affirmative Critical 
Circumstances Determination

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

SUMMARY: The U.S. Department of Commerce (Commerce) determines that 
countervailable subsidies are being provided to producers and exporters 
of certain monomers and oligomers (monomers and oligomers) from Taiwan 
during the period of investigation (POI), January 1, 2024, through 
December 31, 2024.

DATES: Applicable January 26, 2026.

FOR FURTHER INFORMATION CONTACT: Suresh Maniam, AD/CVD Operations, 
Office I, Enforcement and Compliance, International Trade 
Administration, U.S. Department of Commerce, 1401 Constitution Avenue 
NW, Washington, DC 20230; telephone: (202) 482-0176.

SUPPLEMENTARY INFORMATION:

Background

    On August 29, 2025, Commerce published in the Federal Register the 
Preliminary Determination and invited interested comments from 
interested parties.\1\ On September 22, 2025, Commerce published in the 
Federal Register the Preliminary Critical Circumstances Determination 
and invited interested parties to comment.\2\
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    \1\ See Certain Monomers and Oligomers from Taiwan: Preliminary 
Affirmative Countervailing Duty Determination, 90 FR 42184 (August 
29, 2025) (Preliminary Determination), and accompanying Preliminary 
Decision Memorandum (PDM).
    \2\ See Certain Monomers and Oligomers from Taiwan: Preliminary 
Affirmative Critical Circumstances Determination in Countervailing 
Duty Investigation, 90 FR 45370 (September 22, 2025) (Preliminary 
Critical Circumstances Determination).
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    Due to the lapse in appropriations and Federal Government shutdown, 
on November 14, 2025, Commerce tolled all deadlines in administrative 
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 final 
determination is now January 15, 2026.
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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.
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    For a complete description of the events that occurred since 
Commerce published the Preliminary Determination and the Preliminary 
Critical Circumstances Determination, as well as a full discussion of 
the issues raised by parties for this final determination, see the 
Issues and Decision Memorandum.\5\ The Issues and Decision Memorandum 
is a public document and is on file electronically via ACCESS. ACCESS 
is available to registered users at <a href="http://access.trade.gov">http://access.trade.gov</a>. In 
addition, a complete version of the Issues and 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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    \5\ See Memorandum, ``Issues and Decision Memorandum for the 
Final Affirmative Determination in the Countervailing Duty 
Investigation of Certain Monomers and Oligomers from Taiwan,'' dated 
concurrently with, and hereby adopted by, this notice (Issues and 
Decision Memorandum).
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Scope of the Investigation

    The product covered by this investigation is monomers and oligomers 
from Taiwan. For a complete description of the scope of this 
investigation, see Appendix I.

Scope Comments

    No interested party commented on the scope of the investigation as 
it appeared in the Preliminary Determination. Therefore, no changes 
were made to the scope of the investigation.

[[Page 3115]]

Analysis of Subsidy Programs and Comments Received

    The subsidy programs under investigation, and the issues raised in 
the case and rebuttal briefs submitted by parties in this 
investigation, are discussed in the Issues and Decision Memorandum. For 
a list of the issues raised by parties, and to which we responded in 
the Issues and Decision Memorandum, see Appendix II.

Changes Since the Preliminary Determination and Preliminary Critical 
Circumstances Determination

    We made certain changes to the countervailable subsidy rate 
determinations for Eternal Materials Co., Ltd. (Eternal Materials), 
Qualipoly Chemical Corporation (Qualipoly), and for all other producers 
and/or exporters. Further, based on our review and analysis of the 
information received regarding critical circumstances, we made certain 
changes to our massive imports analysis for all-other producers and/or 
exporters. For a discussion of these changes, see the Issues and 
Decision Memorandum and AFA Memorandum.\6\
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    \6\ See Memorandum, ``Countervailing Duty Investigation of 
Certain Monomers and Oligomers from Taiwan: Selection of Adverse 
Facts Available Rates,'' dated concurrently with this memorandum 
(AFA Memorandum).
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Methodology

    Commerce conducted this investigation in accordance with section 
701 of the Tariff Act of 1930, as amended (the Act). For each of the 
subsidy programs found to be countervailable, Commerce 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.\7\ For a full description of the methodology underlying our 
final determination, see the Issues and Decision Memorandum.
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    \7\ See sections 771(5)(B) and (D) of the Act regarding 
financial contribution; see also section 771(5)(E) of the Act 
regarding benefit; and section 771(5A) of the Act regarding 
specificity.
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    In making this final determination, Commerce relied on facts 
available, including with an adverse inference, pursuant to sections 
776(a) and (b) of the Act. For a full discussion of our application of 
AFA, see the section ``Use of Facts Otherwise Available and Application 
of Adverse Inferences'' in the accompanying Issues and Decision 
Memorandum.

Final Affirmative Determination of Critical Circumstances

    In the Preliminary Critical Circumstances Determination, Commerce 
preliminarily determined, in accordance with section 703(e) of the Act 
and 19 CFR 351.206, that critical circumstances exist with respect to 
imports of subject merchandise for Eternal Materials, Qualipoly, and 
all other producers and/or exporters.\8\ For this final determination, 
in accordance with section 705(a)(2) of the Act and 19 CFR 351.206, 
Commerce continues to find that critical circumstances exist for 
Eternal Materials, Qualipoly, and all other producers and/or exporters. 
With respect to finding that critical circumstances exist for Eternal 
Materials and Qualipoly, we relied on AFA, pursuant to sections 776(a) 
and (b) of the Act. For a full description of the methodology and an 
analysis of the comments received, see the Issues and Decision 
Memorandum.
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    \8\ See Preliminary Critical Circumstances Determination.
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All-Others Rate

    Pursuant to section 705(c)(5)(A)(i) of the Act, Commerce will 
determine an all-others rate equal to the weighted average 
countervailable subsidy rates established for those exporters and/or 
producers individually investigated, excluding any zero and de minimis 
countervailable subsidy rates, and any rates based entirely under 
section 776 of the Act. However, pursuant to section 705(c)(5)(A)(ii) 
of the Act, if the individual estimated countervailable subsidy rates 
established for all producers and/or exporters individually examined 
are zero, de minimis, or determined based entirely on facts otherwise 
available, Commerce may use any reasonable method to establish the 
estimated subsidy rate for all other producers and/or exporters. In 
this investigation, the estimated subsidy rate for the individually 
examined respondents is based entirely on facts otherwise available, 
pursuant to section 776 of the Act. This is the only rate available in 
this proceeding for deriving the all-others rate. Consequently, the 
subsidy rate calculated for the individually examined respondents is 
also assigned as the subsidy rate for all other producers and/or 
exporters.

Final Determination

    Commerce determines that the following estimated countervailable 
subsidy rates exist:

------------------------------------------------------------------------
                                                           Subsidy rate
                         Company                            (percent ad
                                                             valorem)
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Eternal Materials Co., Ltd..............................        * 103.43
Qualipoly Chemical Corporation..........................        * 103.43
All Others..............................................          103.43
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* Rate is based on facts available with adverse inferences.

Disclosure

    Commerce intends to disclose its calculations and analysis 
performed to interested parties in this final determination within five 
days of its public announcement, or if there is no public announcement, 
within five days of the date of publication of this notice in the 
Federal Register, in accordance with 19 CFR 351.224(b).

Continuation of Suspension of Liquidation

    As a result of our Preliminary Determination, and in accordance 
with sections 703(d)(1)(B) and (d)(2)(A) of the Act, we instructed U.S. 
Customs and Border Protection (CBP) to collect cash deposits and 
suspend liquidation of entries of subject merchandise from Taiwan that 
were entered, or withdrawn from warehouse, for consumption on or after 
August 29, 2025, the date of publication of the Preliminary 
Determination in the Federal Register.\9\ Subsequently, as a result of 
our Preliminary Critical Circumstances Determination, and in accordance 
with section 703(e)(2)(A) of the Act, we instructed CBP to suspend 
liquidation of entries of subject merchandise, as described in the 
scope of the investigation section, that were entered, or withdrawn 
from warehouse, for consumption on or after May 31, 2025, which is 90 
days prior to the date of the publication of the Preliminary 
Determination in the Federal Register for entries produced and/or 
exported by Eternal Materials, Qualipoly, and all other producers and/
or exporters.\10\ In accordance with section 703(d) of the Act, we 
instructed CBP to discontinue the suspension of liquidation of all 
entries of subject merchandise entered or withdrawn from warehouse, on 
or after December 27, 2025, the first day provisional measures were no 
longer in effect, but to continue the suspension of liquidation of all 
entries of subject merchandise on or before December 26, 2025.
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    \9\ See Preliminary Determination.
    \10\ See Preliminary Critical Circumstances Determination.
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    If the U.S. International Trade Commission (ITC) issues a final 
affirmative injury determination, we will issue a countervailing duty 
order, reinstate the suspension of liquidation

[[Page 3116]]

under section 706(a) of the Act, and require a cash deposit of 
estimated countervailing duties for such entries of subject merchandise 
in the amounts indicated above. Pursuant to section 705(c)(2) of the 
Act, if the ITC determines that material injury, or threat of material 
injury, does not exist, this proceeding will be terminated, and all 
estimated duties deposited or securities posted as a result of the 
suspension of liquidation will be refunded or canceled.

ITC Notification

    In accordance with section 705(d) of the Act, Commerce will notify 
the ITC of its final affirmative determination that countervailable 
subsidies are being provided to producers and exporters of monomers and 
oligomers from Taiwan. As Commerce's final determination is 
affirmative, in accordance with section 705(b) of the Act, the ITC will 
determine, within 45 days, whether the domestic industry in the United 
States is materially injured, or threatened with material injury, by 
reason of imports of monomers and oligomers from Taiwan. In addition, 
we are making available to the ITC all non-privileged and non-
proprietary information in our files, provided the ITC confirms that it 
will not disclose such information, either publicly or under 
administrative protective order (APO), without the written consent of 
the Assistant Secretary for Enforcement and Compliance.
    If the ITC determines that material injury or threat of material 
injury does not exist, this proceeding will be terminated and all cash 
deposits will be refunded. If the ITC determines that such injury does 
exist, Commerce will issue a countervailing duty order directing CBP to 
assess, upon further instruction by Commerce, countervailing duties on 
all imports of the subject merchandise that are entered, or withdrawn 
from warehouse, for consumption on or after the effective date of the 
suspension of liquidation, as discussed above in the ``Continuation of 
Suspension of Liquidation'' section.

Administrative Protective Order

    In the event that the ITC issues a final negative injury 
determination, this notice will serve as the only reminder to parties 
subject to an APO of their responsibility concerning the destruction of 
proprietary information disclosed under APO, in accordance with 19 CFR 
351.305(a)(3). Timely written notification of the return/destruction of 
APO materials or conversion to judicial protective order is hereby 
requested. Failure to comply with the regulations and terms of an APO 
is a violation which is subject to sanction.

Notification to Interested Parties

    This determination is issued and published pursuant to sections 
705(d) and 777(i) of the Act, and 19 CFR 351.210(c).

    Dated: January 15, 2026.
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 products subject to this investigation are certain 
multifunctional acrylate and methacrylate monomers, and acrylated 
bisphenol-A epoxy based oligomers (collectively, certain monomers 
and oligomers or CMOs) that are derived from chemical reactions 
involving the use of acrylic or methacrylic acid. Products within 
the scope are listed below and have the following Chemical Abstracts 
Service (CAS) numbers:

------------------------------------------------------------------------
        CAS No.              Description           Molecular formula
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109-16-0..............  Triethylene glycol     C14H22O6.
                         dimethacrylate
                         (TEGDMA).
13048-33-4............  1,6-hexanediol         C12H18O4.
                         diacrylate (HDDA).
42978-66-5............  Tripropylene glycol    C15H24O6.
                         diacrylate (TPGDA).
3290-92-4.............  Trimethylolpropane     C18H26O6.
                         trimethacrylate
                         (TMPTMA).
15625-89-5............  Trimethylolpropane     C15H20O6.
                         triacrylate (TMPTA).
28961-43-5............  Ethoxylated            (C2H4O)n(C2H4O)n(C2H4O)nC
                         trimethylol-propane    15H20O6.
                         triacrylate
                         (EOTMPTA).
57472-68-1............  Dipropylene glycol     C12H18O5.
                         diacrylate (DPGDA).
55818-57-0............  Bisphenol-A-           (C15H16O2.C3H5ClO)x.xC3H4
                         epichlorohydrin        O2.
                         copolymer acrylate
                         (EPOXY ACRYLATE).
------------------------------------------------------------------------

    The monomers are generally known as multifunctional acrylates 
(MFAs) or multifunctional methacrylates (MFMAs) depending on whether 
the functional groups are acrylate or methacrylate. The monomers 
generally contain stabilizers/inhibitors, which include but are not 
limited to Hydroquinone, Methyl Hydroquinone, and Butylated Hydroxy 
Toluene. The monomers are either difunctional or trifunctional 
(having 2 or 3 functional groups/molecule), have viscosities of 9 to 
15 centipoise (cPs) at 25 degrees Celsius (if difunctional) or 44 to 
110 cPs at 25 degrees Celsius (if trifunctional), have 
(meth)acrylate equivalent weights (molecular weight per number of 
functional groups) between 99 and 158 and molecular weights between 
226 and 472 grams per mol.
    The acrylated bisphenol-A epoxy based oligomer is commonly 
referred to as epoxy acrylate or acrylated epoxy. In contrast to 
epoxy resin, the main characteristic of the epoxy acrylate oligomer 
is that it contains acrylate functional groups which make them 
curable by free-radical polymerization. The epoxy acrylate has a 
molecular weight between 508 to 536 grams per mol and a viscosity of 
2400 to 3600 cPs at 65 degrees Celsius. The epoxy acrylate generally 
contains stabilizers/inhibitors, which include but are not limited 
to Hydroquinone, Methyl Hydroquinone, and Butylated Hydroxy Toluene.
    Certain monomers and oligomers are subject to the scope even if 
an in-scope monomer or oligomer is blended or mixed with one or more 
other in-scope monomers or oligomers.
    Certain monomers and oligomers in any blend or mixture are also 
subject to the scope, so long as the blend or mixture contains no 
less than 20 percent by weight of in-scope CMOs.
    The scope includes merchandise matching the above description 
that has been processed in a third country, including by 
commingling, diluting, introducing, or removing ingredients, or 
performing any other processing that would not otherwise remove the 
merchandise from the scope of the investigation if performed in the 
subject country.
    The scope also includes CMOs that are commingled, mixed or 
blended with in-scope product from sources not subject to this 
investigation.
    Only the subject component(s) of such blends, mixtures or 
commingled products described above is covered by the scope of this 
investigation. Subject merchandise contained in a blended, mixed or 
commingled product described above will not have undergone a 
chemical reaction as a result of being blended, mixed or commingled.
    Notwithstanding the above, specifically excluded from the scope 
are downstream products, including but not limited to, inks, 
coatings and overprint varnishes. For purposes of this exclusion, 
the downstream product requires only the application of energy to be 
cured, e.g., inks or varnish applied to packaging, coatings applied 
to wood flooring, etc. The energy source

[[Page 3117]]

required to cure the downstream product to its substrate can be 
thermal, ultraviolet radiation, visible light, electron beam 
radiation, or infrared radiation.
    This merchandise is currently classifiable under Harmonized 
Tariff Schedule of the United States (HTSUS) subheadings 
2916.12.5050, 2916.14.2050, 3824.99.2900, 3907.29.0000 and 
3907.30.0000. Subject merchandise may also be entered under 
subheadings 2916.12.1000 and 3824.99.9397. The HTSUS subheadings and 
CAS registry numbers are provided for convenience and customs 
purposes only; the written description of the scope is dispositive.

Appendix II

List of Topics Discussed in the Issues and Decision Memorandum

I. Summary
II. Background
III. Changes Since the Preliminary Determination and Preliminary 
Critical Circumstances Determination
IV. Final Determination of Critical Circumstances
V. Use of Facts Otherwise Available and Application of Adverse 
Inferences
VI. Analysis of Programs
VII. Discussion of the Issues
    Comment 1: The Appropriate Adverse Facts Available Rate to Apply 
to Transnational Subsidy Programs
    Comment 2: Whether Commerce Properly Found the Existence of 
Critical Circumstances
VIII. Recommendation

[FR Doc. 2026-01452 Filed 1-23-26; 8:45 am]
BILLING CODE 3510-DS-P


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Indexed from Federal Register on January 26, 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.