Notice2026-05440
Certain New Pneumatic Off-the-Road Tires From India: 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 19, 2026
Issuing agencies
Commerce DepartmentInternational Trade Administration
Abstract
The U.S. Department of Commerce (Commerce) determines that countervailable subsidies were provided to producers and/or exporters of certain new pneumatic off-the-road tires (OTR tires) from India, 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 53 (Thursday, March 19, 2026)</title>
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[Federal Register Volume 91, Number 53 (Thursday, March 19, 2026)]
[Notices]
[Pages 13285-13287]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-05440]
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DEPARTMENT OF COMMERCE
International Trade Administration
[C-533-870]
Certain New Pneumatic Off-the-Road Tires From India: 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
countervailable subsidies were provided to producers and/or exporters
of certain new pneumatic off-the-road tires (OTR tires) from India,
during the period of review (POR) January 1, 2023, through December 31,
2023.
DATES: Applicable March 19, 2026.
FOR FURTHER INFORMATION CONTACT: Sarah Keith, 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) 482-0264.
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\ On September 17, 2025, we extended the
deadline for the final results of this review to no later than January
7, 2026.\2\ 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. Accordingly, the deadline for
these final results is now March 16, 2026.
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\1\ See Certain New Pneumatic Off-the-Road Tires From India:
Preliminary Results of Countervailing Duty Administrative Review;
2023, 90 FR 30863 (July 11, 2025) (Preliminary Results), and
accompanying Preliminary Decision Memorandum (PDM).
\2\ See Memorandum, ``Extension of Deadline for Final Results of
Countervailing Duty Administrative Review,'' dated September 17,
2025.
\3\ See Memorandum, ``Deadlines Affected by the Shutdown of the
Federal Government,'' dated November 14, 2025.
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For a complete description of the events that occurred since the
Preliminary Results, see the Issues and Decision Memorandum.\4\
Commerce conducted this review in accordance with section 751(a)(1)(A)
of the Tariff Act of 1930, as amended (the Act).
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\4\ See Memorandum, ``Issues and Decision Memorandum for the
Final Results of the Administrative Review of the Countervailing
Duty Order on Certain New Pneumatic Off-The-Road Tires from India;
2023,'' dated concurrently with, and hereby adopted by, this notice
(Issues and Decision Memorandum).
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Scope of the Order <SUP>5</SUP>
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\5\ See Certain New Pneumatic Off-the-Road Tires from India and
Sri Lanka: Amended Final Affirmative Countervailing Duty
Determination for India and Countervailing Duty Orders, 82 FR 12556
(March 6, 2017) (Order).
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The products covered by the Order are OTR tires from India. For a
full description of the scope of the Order, see the Issues and Decision
Memorandum.
[[Page 13286]]
Analysis of Comments Received
All issues raised in the case and rebuttal briefs submitted by
interested parties are addressed in the Issues and Decision Memorandum.
The topics discussed and the issues raised by interested parties to
which we responded in the Issues and Decision Memorandum are listed in
Appendix I to this notice. 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="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>.
Changes Since the Preliminary Results
Based on the comments received from interested parties and record
information, we made certain changes from the Preliminary Results
regarding the subsidy calculations for ATC Tires Private Limited (ATC)
and Balkrishna Industries Ltd. (BKT). For a discussion of the comments
and explanation of the changes, see the Issues and Decision Memorandum.
Methodology
Commerce conducted this review in accordance with section
751(a)(1)(A) of the Act. For each of the subsidy programs found to be
countervailable, we determine 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.\6\ For a complete
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.
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\6\ 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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Companies Not Selected for Individual Examination
The Act and Commerce's regulations do not directly address the
subsidy rate to be applied to companies not selected for individual
examination where 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 instructions for calculating the all-others rate in an
investigation. Section 777A(e)(2) of the Act provides that ``the
individual countervailable subsidy rates determined under subparagraph
(A) shall be used to determine the all-others rate under section
705(c)(5) {of the Act{time} .'' Section 705(c)(5)(A) of the Act states
that for companies not investigated, in general, we will determine an
all-others rate by weight averaging the countervailable subsidy rates
established for each of the companies individually investigated,
excluding zero and de minimis rates or any rates based solely on the
facts available. Accordingly, to determine the rate for companies not
selected for individual examination, Commerce's practice is to weight-
average the net subsidy rates for the selected mandatory respondents,
excluding rates that are zero, de minimis, or based entirely on facts
available.\7\
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\7\ See, e.g., Certain Pasta from Italy: Final Results of the
13th (2008) Countervailing Duty Administrative Review, 75 FR 37386,
37387 (June 29, 2010).
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In the instant review, the rates calculated for the mandatory
respondents, ATC and BKT, were above de minimis and not based entirely
on facts available. Therefore, we are applying to the non-selected
companies the weight-average of the net subsidy rates calculated for
ATC and BKT, which we calculated using the publicly-ranged sales data
submitted by ATC and BKT.
Final Results of the Administrative Review
We find the following net countervailable subsidy rates exist for
the period January 1, 2023, through December 31, 2023:
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Subsidy
rate
Company (percent ad
valorem)
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ATC Tires Private Limited \8\.............................. 5.96
Balkrishna Industries Ltd.................................. 0.57
Companies Not Selected for Individual Review \9\........... 3.97
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Disclosure
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\8\ As discussed in the Final Issues and Decision Memorandum,
Commerce preliminarily finds ATC Tires AP Private Ltd to be cross-
owned with ATC.
\9\ See Appendix II for the list of these companies.
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Commerce intends to disclose its calculations and analysis
performed to interested parties for these final results within five
days of any public announcement or, if there is no public announcement,
within five days of the date of publication of this notice in
accordance with 19 CFR 351.224(b).
Assessment Rates
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) of the Act, Commerce also
intends to instruct CBP to collect cash deposits of estimated
countervailing duties in the amounts shown for the companies listed
above for shipments of subject merchandise entered, or withdrawn from
warehouse, for consumption on or after the date of publication of these
final results of this administrative 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.
Administrative Protective Order (APO)
This notice also serves as a final reminder to parties subject to
an APO of their responsibility concerning the disposition 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).
[[Page 13287]]
Dated: March 16, 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
List of Topics Discussed in the Issues and Decision Memorandum
I. Summary
II. Background
III. Scope of the Order
IV. Rate for Non-Selected Companies
V. Subsidies Valuation Information
VI. Analysis of Programs
VII. Discussion of the Issues
Comment 1: ATC's Special Economic Zones (SEZ) Income Tax
Deduction Under Section 10AA of the Income Tax Act (``Section 10AA
Income Tax Deduction'')
Comment 2: Methodology of ATC's Tax and Duty Incentives Under
the SEZ and Export Oriented Unit (EOU) Program
Comment 3: Time Period Pertaining to ATC's Use of the SEZ
Program
Comment 4: BKT's Import Duty Exemptions Under the Advance
Authorization Scheme (AAS)
Comment 5: ATC's Import Duty Exemptions Under the AAS
Comment 6: Calculation of the Benefit from BKT's Sales Tax
Deferrals
Comment 7: Whether the Remission of Duties and Taxes on Export
Products (RoDTEP) Program Confers a Benefit
Comment 8: Commerce's Application of Facts Available (FA) to
Export Promotion of Capital Goods (EPCGS) Licenses without
Redemption Dates
Comment 9: BKT's EPCGS Invalidated Licenses and AAS Domestic
Purchases through Invalidated Licenses, Advance Release Orders
(AROs), and SEZs
Comment 10: Commerce's Application of Adverse Facts Available
(AFA) for ATC's Use of the EPCGS Program
Comment 11: Whether ATC Receives a Benefit Under the State
Government of Gujarat (SGOG) Preferential Water Rates Program
VIII. Recommendation
Appendix II
List of Companies Not Selected for Individual Review
1. A.M. Pinard & Fils Inc
2. Aakriti Manufacturing Pvt. Ltd.
3. Ammann India Private Limited
4. Apollo Tyres Ltd.
5. Asian Tire Factory Limited.
6. Asiatic Tradelinks Private Limited.
7. Carrier Wheels Private Limited.
8. Cavendish Industries Ltd.
9. Ceat Ltd.
10. Celite Tyre Corporation.
11. Emerald Resilient Tyre Manufacturer.
12. Forech India Private Limited.
13. HRI Tires India.
14. Innovative Tyres & Tubes Limited.
15. JCB Service Ltd.
16. JK Tyre & Industries Ltd.
17. John Deere India Pvt. Ltd.
18. K.R.M. Tyres.
19. Mahansaria Tyres Private Limited.
20. MRF Limited.
21. MRL Tyres Limited (Malhotra Rubbers Ltd.).
22. Neosym Industry Limited.
23. OTR Laminated Tyres (I) Pvt. Ltd.
24. Ralson Tyres Limited
25. Royal Tyres Private Limited.
26. Rubberman Enterprises Pvt. Ltd.
27. Speedways Rubber Company.
28. Sun Tyre And Wheel Systems.
29. Sundaram Industries Private Limited.
30. Superking Manufacturers (Tyre) Pvt., Ltd.
31. TVS Srichakra Limited.
32. Tyre Experts LLP
33. Ultra Mile.
[FR Doc. 2026-05440 Filed 3-18-26; 8:45 am]
BILLING CODE 3510-DS-P
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</html>Indexed from Federal Register on March 19, 2026.
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