Notice2026-04943
Wooden Cabinets and Vanities and Components Thereof From the People's Republic of China: Final Results of Countervailing Duty Administrative Review; 2023
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
March 13, 2026
Issuing agencies
Commerce DepartmentInternational Trade Administration
Abstract
The U.S. Department of Commerce (Commerce) determines that certain producers and exporters of wooden cabinets and vanities and components thereof (wooden cabinets) from the People's Republic of China (China) received countervailable subsidies during the period of review (POR) January 1, 2023, through December 31, 2023.
Full Text
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<title>Federal Register, Volume 91 Issue 49 (Friday, March 13, 2026)</title>
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[Federal Register Volume 91, Number 49 (Friday, March 13, 2026)]
[Notices]
[Pages 12349-12351]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-04943]
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DEPARTMENT OF COMMERCE
International Trade Administration
[C-570-107]
Wooden Cabinets and Vanities and Components Thereof From the
People's Republic of China: Final Results of Countervailing Duty
Administrative Review; 2023
AGENCY: Enforcement and Compliance, International Trade Administration,
Department of Commerce.
SUMMARY: The U.S. Department of Commerce (Commerce) determines that
certain producers and exporters of wooden cabinets and vanities and
components thereof (wooden cabinets) from the People's Republic of
China (China) received countervailable subsidies during the period of
review (POR) January 1, 2023, through December 31, 2023.
DATES: Applicable March 13, 2026.
FOR FURTHER INFORMATION CONTACT: Michael Romani or 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) 482-0198 or (202)
482-0176, respectively.
SUPPLEMENTARY INFORMATION:
Background
On July 11, 2025, Commerce published in the Federal Register the
Preliminary Results of this administrative review and invited comments
from interested parties.\1\
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\1\ See Wooden Cabinets and Vanities and Components Thereof from
the People's Republic of China: Preliminary Results and Partial
Rescission of Countervailing Duty Administrative Review; 2023, 90 FR
30860 (July 11, 2025) (Preliminary Results), and accompanying
Preliminary Decision Memorandum.
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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.\2\ 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.\3\ On January 14, 2026, Commerce extended the
deadline for issuing the final results until March 9, 2026.\4\
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\2\ See Memorandum, ``Deadlines Affected by the Shutdown of the
Federal Government,'' dated November 14, 2025.
\3\ See Memorandum, ``Tolling of all Case Deadlines,'' dated
November 24, 2025.
\4\ See Memorandum, ``Extension of Deadline for Final Results of
Countervailing Duty Administrative Review; 2023,'' dated January 14,
2026.
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For a complete description of the events that occurred since the
Preliminary Results, see the Issues and Decision Memorandum.\5\ The
Issues and
[[Page 12350]]
Decision Memorandum is a public document and is on file electronically
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 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 Results of the Countervailing Duty Administrative Review of
Wooden Cabinets and Vanities and Components Thereof from the
People's Republic of China; 2023,'' dated concurrently with, and
hereby adopted by, this notice (Issues and Decision Memorandum).
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Commerce conducted this review in accordance with section
751(a)(1)(A) of the Tariff Act of 1930, as amended (the Act).
Scope of the Order
The products covered by the Order are wooden cabinets. For a full
description of the scope of the order, see the Issues and Decision
Memorandum.
Analysis of Comments Received
All issues raised by the interested parties in their case and
rebuttal briefs are addressed in the Issues and Decision Memorandum.
The topics discussed and the issues raised by parties to which we
responded in the Issues and Decision Memorandum are listed in the
appendix to this notice.
Changes Since the Preliminary Results
Based on our analysis of comments received from interested parties,
we made no changes to the net countervailable subsidy rates calculated
for KM Cabinetry Co., Ltd. (KM Cabinetry) and The Ancientree Cabinet
Co., Ltd. (Ancientree). For a discussion of comments, see the Issues
and Decision Memorandum.
Methodology
Commerce conducted this administrative review in accordance with
section 751(a)(1)(A) of the Act. For each of the subsidy programs found
to be countervailable, we find that there is a subsidy, i.e., a
government-provided financial contribution that gives rise to a benefit
to the recipient, and that the subsidy is specific. For a full
description of the methodology underlying all of Commerce's
conclusions, including our reliance, in part, on facts otherwise
available, including adverse facts available, pursuant to sections
776(a) and (b) of the Act, see the Issues and Decision Memorandum.
Companies Not Selected for Individual Review
The statute and Commerce's regulations do not address the
establishment of a rate to be applied to companies not selected for
individual examination when Commerce limits its examination in an
administrative review pursuant to section 777A(e)(2) of the Act.
However, Commerce normally determines the rates for non-selected
companies in reviews in a manner that is consistent with section
705(c)(5) of the Act, which provides the basis for calculating the all
others rate in an investigation. Section 705(c)(5)(A)(i) of the Act
instructs Commerce, as a general rule, to calculate the all-others rate
equal to the weighted average of the countervailable subsidy rates
established for exporters and producers individually investigated,
excluding any zero or de minimis countervailable subsidy rates, and any
rates determined entirely on the basis of facts available.
There are ten companies for which a review was requested and not
rescinded, and which were not selected as mandatory respondents or
found to be cross-owned with a mandatory respondent. In this review,
the rates for Ancientree and KM Cabinetry were above de minimis and not
based entirely on facts available. Therefore, we are applying to the
non-selected companies the weighted average of the net subsidy rates
calculated for Ancientree and KM Cabinetry, which we calculated using
the publicly-ranged sales data submitted by Ancientree and KM
Cabinetry.\6\
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\6\ With two respondents under examination, Commerce normally
calculates: (A) a weighted-average of the estimated subsidy rates
calculated for the examined respondents; (B) a simple average of the
estimated subsidy rates calculated for the examined respondents; and
(C) a weighted average of the estimated subsidy rates calculated for
the examined respondents using each company's publicly-ranged U.S.
sale quantities for the merchandise under consideration. Commerce
then compares (B) and (C) to (A) and selects the rate closest to (A)
as the most appropriate rate for all other producers and exporters.
See, e.g., Ball Bearings and Parts Thereof from France, Germany,
Italy, Japan, and the United Kingdom: Final Results of Antidumping
Duty Administrative Reviews, Final Results of Changed-Circumstances
Review, and Revocation of an order in Part, 75 FR 53661, 53663
(September 1, 2010).
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Final Results of Administrative Review
Commerce determines that the following net countervailable subsidy
rates exist for the period January 1, 2023, through December 31, 2023:
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\7\ As discussed in the Preliminary Decision Memorandum,
Commerce preliminarily finds the following companies to be cross-
owned with Ancientree: Jiangsu Hongjia Wood Co., Ltd., Jiangsu
Hongjia Wood Co., Ltd. Shanghai Branch, and Jiangsu Yunru Technology
Industry Co., Ltd.
\8\ KM Cabinetry Co., Ltd exports subject merchandise produced
by the unaffiliated company Zhongshan Nu Furniture Company Ltd.
\9\ This rate is based on the rate for the respondents that were
selected for individual review, excluding rates that are zero, de
minimis, or based entirely on facts available. See section
705(c)(5)(A) of the Act.
\10\ This company was formerly known as Yixing Pengjia Cabinetry
Co., Ltd. See Pengjia's Letter ``Section III,'' dated January 4,
2024, at 2 and Exhibit 5.1.
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Subsidy rate
Producer/exporter (percent ad
valorem)
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The Ancientree Cabinet Co., Ltd.\7\..................... 9.33
KM Cabinetry Co., Ltd.\8\............................... 11.85
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Review-Specific Average Rate Applicable to the Following Companies \9\
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Anhui Swanch Cabinetry Co., Ltd......................... 9.51
Changyi Zhengheng Woodwork Co., Ltd..................... 9.51
Honsoar New Building Material Co., Ltd.................. 9.51
Jiangsu Xiangsheng Bedtime Furniture Co., Ltd........... 9.51
Senke Manufacturing Company............................. 9.51
Shanghai Zifeng International Trading Co., Ltd.......... 9.51
Taishan Oversea Trading Company Ltd..................... 9.51
Xiamen Golden Huanan Imp. & Exp. Co., Ltd............... 9.51
Xuzhou Yihe Wood Co., Ltd............................... 9.51
Yixing Pengjia Technology Co., Ltd.\10\................. 9.51
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Disclosure
Normally, Commerce discloses to interested parties the calculations
performed in connection with the final results of a review within five
days of the date of publication of the notice in the Federal Register
in accordance with 19 CFR 351.224(b). However, because Commerce has not
made any changes to the Preliminary Results, there are no new
calculations to disclose.
Assessment
In accordance with section 751(a)(2)(C) of the Act and 19 CFR
351.212(b)(2), Commerce shall determine, and U.S. Customs and Border
Protection (CBP) shall assess, countervailing duties on all appropriate
entries covered by this review. Commerce intends to issue assessment
instructions to CBP no earlier than 35 days after publication of the
final results of this review in the Federal Register. If a timely
summons is filed at the U.S. Court of International Trade, the
assessment instructions will direct CBP not to liquidate relevant
entries until the time for parties to file a request for a statutory
injunction has expired (i.e., within 90 days of publication).
Cash Deposit Requirements
In accordance with section 751(a)(1) and (a)(2)(C) of the Act,
Commerce also intends to instruct CBP to collect cash deposits of
estimated countervailing duties in the amounts shown above for the
companies listed above for shipments of subject merchandise
[[Page 12351]]
entered, or withdrawn from warehouse, for consumption on or after the
date of publication of these final results of review. For all non-
reviewed firms, we will instruct CBP to continue to collect cash
deposits of estimated countervailing duties at the all-others rate or
the most recent company-specific rate applicable to the company, as
appropriate. These cash deposit requirements, when imposed, shall
remain in effect until further notice.
Certification
Following the publication of this notice, the importer, or the
importer's agent, must continue to submit any required certifications
to CBP as part of the entry process by uploading them into the document
imaging system in CBP's Automated Commercial Environment at the time of
entry summary filing. Consistent with CBP's procedures, importers shall
also identify entries required to have certifications by using
importers' additional declaration (record 54) AD/CVD Certification
Designation (type code 06) when filing entry summary.\11\
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\11\ See Cargo System Messaging Service #59384253, dated 02/12/
2024; see also Announcing an Importer's Additional Declaration in
the Automated Commercial Environment Specific to Antidumping/
Countervailing Duty Certifications, 89 FR 7372 (February 2, 2024).
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Administrative Protective Order (APO)
This notice also serves as a final 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 or 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 subject to sanction.
Notification to Interested Parties
The final results are issued and published in accordance with
sections 751(a)(1) and 777(i)(1) of the Act and 19 CFR 351.221(b)(5).
Dated: March 9, 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
List of Topics Discussed in the Issues and Decision Memorandum
I. Summary
II. Background
III. Scope of the Order
IV. Non-Selected Rate
V. Subsidies Valuation
VI. Use of Facts Otherwise Available and Application of Adverse
Inferences
VII. Analysis of Programs
VIII. Discussion of the Issues
Comment 1: Whether Commerce Should Calculate a Land Purchase
Benefit for Jiangsu Yunru
Comment 2: Calculation of the Ocean Freight Benchmark
Comment 3: Whether AFA Should Be Applied to LTAR Inputs
IX. Recommendation
[FR Doc. 2026-04943 Filed 3-12-26; 8:45 am]
BILLING CODE 3510-DS-P
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