Notice2026-07866
Wooden Cabinet and Vanities and Components Thereof From the People's Republic of China: Final Results and Recission, in Part, of Antidumping Duty Administrative Review; 2023-2024
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Published
April 23, 2026
Issuing agencies
Commerce DepartmentInternational Trade Administration
Abstract
The U.S. Department of Commerce (Commerce) determines that The Ancientree Cabinet Co., Ltd. (Ancientree) and KM Cabinetry Co., Ltd. (KM) made sales of wooden cabinets and vanities and components thereof (cabinets) at prices below normal value (NV) during the period of review (POR) April 1, 2023, through March 31, 2024.
Full Text
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<title>Federal Register, Volume 91 Issue 78 (Thursday, April 23, 2026)</title>
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[Federal Register Volume 91, Number 78 (Thursday, April 23, 2026)]
[Notices]
[Pages 21788-21790]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-07866]
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DEPARTMENT OF COMMERCE
International Trade Administration
[A-570-106]
Wooden Cabinet and Vanities and Components Thereof From the
People's Republic of China: Final Results and Recission, in Part, of
Antidumping Duty Administrative Review; 2023-2024
AGENCY: Enforcement and Compliance, International Trade Administration,
Department of Commerce.
SUMMARY: The U.S. Department of Commerce (Commerce) determines that The
Ancientree Cabinet Co., Ltd. (Ancientree) and KM Cabinetry Co., Ltd.
(KM) made sales of wooden cabinets and vanities and components thereof
(cabinets) at prices below normal value (NV) during the period of
review (POR) April 1, 2023, through March 31, 2024.
DATES: Applicable April 23, 2026.
FOR FURTHER INFORMATION CONTACT: Blair Hood or Jacob Keller, 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) 482-8329 or (202) 482-4849,
respectively.
SUPPLEMENTARY INFORMATION:
Background
On August 12, 2025, Commerce published in the Federal Register the
Preliminary Results of the antidumping duty administrative review and
invited interested parties to comment.\1\
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\1\ See Wooden Cabinets and Vanities and Components Thereof from
the People's Republic of China: Preliminary Results and Recission,
in Part, of the Antidumping Duty Administrative Review; 2023-2024,
90 FR 38727 (August 12, 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 February 5, 2026, Commerce extended the
deadline for issuing the final results of this review to April 10,
2026.\4\ On April 10, 2026, Commerce extended the deadline for issues
the final results of this review to April 17, 2026.\5\
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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
Antidumping Duty Administrative Review; 2023-2024,'' dated February
5, 2026.
\5\ See Memorandum, ``Extension of Deadline for Final Results of
Antidumping Duty Administrative Review; 2023-2024,'' dated April 10,
2026.
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For a complete description of the events that occurred since the
Preliminary Results, see the Issues and Decision Memorandum.\6\ 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/frnotices">https://access.trade.gov/frnotices</a>.
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\6\ See Memorandum, ``Issues and Decision Memorandum for the
Final Results of the Administrative Review of the Antidumping Duty
Order on Wooden Cabinets and Vanities and Components Thereof from
the People's Republic of China; 2023-2024,'' dated concurrently
with, and hereby adopted by, this notice (Issues and Decision
Memorandum).
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Scope of the Order \7\
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\7\ See Wooden Cabinets and Vanities and Components Thereof from
the People's Republic of China: Antidumping Duty Order, 85 FR 22126
(April 21, 2020) (Order).
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Commerce conducted this review in accordance with section 751(a) of
the Tariff Act of 1930, as amended (the Act).
The products covered by this Order are wooden cabinets and
vanities. For full description of the scope of the Order, see the
Issues and Decision Memorandum.
Partial Recission of Review
Pursuant to 19 CFR 351.213(d)(3), it is Commerce's practice to
rescind an administrative review of an antidumping duty order when
there is no reviewable entry of subject merchandise during the POR for
which liquidation is suspended.\8\ Normally,
[[Page 21789]]
upon completion of an administrative review, the suspended entry is
liquidated at the antidumping duty assessment rate calculated for the
review period.\9\ Therefore, for an administrative review to be
conducted, there must be a reviewable, suspended entry that Commerce
can instruct CBP to liquidate at the antidumping duty assessment rate
calculated for the review period.\10\
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\8\ See., e.g., Dioctyl Terephthalate from the Republic of
Korea: Rescission of Antidumping Administrative Review; 2021-2022,
88 FR 24758 (April 24, 2023); see also Certain Carbon and Alloy
Steel Cut- to Length Plate from the Federal Republic of Germany:
Recission of Antidumping Administrative Review; 2020-2021,88 FR 4157
(January 24, 2023); and Lightweight Thermal Paper from Japan:
Rescission of Antidumping Administrative Review; 2022- 2023, 89 FR
18373 (March 13, 2024).
\9\ See 19 CFR.212(b)(1).
\10\ See 19 CFR 351.213(d)(3).
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Commerce found during this administrative review that Fujian
Leifeng Cabinetry Co., Ltd. (Fujian Leifeng) had suspended entries
during the POR.\11\ However, Fujian Leifeng's suspended entries were
sample sales, which we determined were not reviewable entries. As a
result, in the absence of reviewable entries of subject merchandise
during the POR, we are hereby rescinding this administrative review for
Fujian Leifeng, in accordance with 19 CFR 351.213(d)(3).
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\11\ See Memorandum, ``U.S. Customs and Border Protection (CBP)
Data Release,'' dated December 1, 2025.
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Analysis of Comments Received
All issues raised in case and rebuttal briefs by interested parties
in this administrative review are addressed in the Issues and Decision
Memorandum. A list of the issues addressed is included as Appendix I to
this notice.
Changes From the Preliminary Results
Based on our review of the record and analysis of the comments
received, we made certain changes to the Preliminary Results. For a
more detailed discussion of the issues raised by parties, see the
Issues and Decision Memorandum.12
Rates for Non-Examined Separate Rate Respondents
Commerce determines that \12\ companies, not individually examined,
are eligible for separate rates in this administrative review.\13\ The
Act and Commerce's regulations do not address the establishment of a
separate rate to be applied to companies not selected for individual
examination when Commerce limits its examination in an administrative
review pursuant to section 777A(c)(2) of the Act. Generally, Commerce
looks to section 735(c)(5) of the Act, which provides instructions for
calculating the all-others rate in an investigation, for guidance when
calculating the rate for separate rate respondents which Commerce did
not examine individually in an administrative review. Section
735(c)(5)(A) of the Act states that the all-others rate should be
calculated by averaging the weighted-average dumping margins calculated
for individually-examined respondents, excluding dumping margins that
are zero, de minimis, or based entirely on facts available.
Accordingly, for the final results of review, we are assigning to the
non-selected separate rate respondents an estimated weighted-average
dumping margin based on the average of Ancientree and KM's rates
weighted by their publicly available ranged U.S. sales values.\14\
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\12\ See Issues and Decision Memorandum.
\13\ See Appendix II.
\14\ See Issues and Decision Memorandum.
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China-Wide Entity
As stated in the Preliminary Results, because no party requested a
review of the China-wide entity in this review, the China-wide entity
is not under review and the China-wide entity's rate, i.e., 251.64
percent, is not subject to change.\15\ Commerce considers all other
companies, listed in Appendix II of this notice, for which a review was
requested, and which did not demonstrate separate rate eligibility, to
be part of the China-wide entity.
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\15\ See Preliminary Results, 89 FR at 35785.
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Final Results of Administrative Review
Commerce determines that the following estimated weighted-average
dumping margins exist for the period covering April 1, 2023, through
March 31, 2024:
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\16\ See Appendix III.
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Weighted-
average
Exporter dumping
margin
(percent)
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KM Cabinetry Co., Ltd....................................... 43.92
The Ancientree Cabinet Co., Ltd............................. 7.67
Non-Examined Companies Receiving a Separate Rate \16\....... 10.02
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Disclosure
Commerce intends to disclose the calculations performed in
connection with these final results of review to interested parties
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 the Federal Register, in accordance with 19 CFR 351.224(b).
Assessment Rates
Pursuant to section 751(a)(2)(A) of the Act, and 19 CFR
351.212(b)(1), Commerce has determined, and U.S. Customs and Border
Protections (CBP) shall assess, antidumping duties on all appropriate
entries of subject merchandise in accordance with the final results of
this review. Pursuant to 19 CFR 351.212(b)(1), for Ancientree, we
calculated importer-specific ad valorem duty assessment rates based on
the ratio of the total amount of dumping calculated for each importer's
examined sales and the total entered value of the sales.
For all non-selected separate rate applicants subject to this
review, we will instruct CBP to liquidate all entries of subject
merchandise that entered the United States during the POR at the
average of the rates calculated for Ancientree and KM as listed above.
For entries of subject merchandise during the POR produced by
Ancientree and KM for which they did not know their merchandise was
destined for the United States, we intend to instruct CBP to liquidate
such entries at the China-wide rate if there is no rate for the
intermediate company or companies involved in the transaction.
For the company for which the review is rescinded, any suspended
entries that entered under that exporter's case number (i.e., at that
exporter's rate) will be liquidated at the rate as entered. For all
other companies, we will instruct CBP to apply the antidumping duty
assessment rate of the China-wide entity, 251.64 percent, to all
entries of subject merchandise exported by these companies.\17\
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\17\ See Initiation of Antidumping and Countervailing Duty
Administrative Reviews, 89 FR 49844 (June 12, 2024) (``All firms
listed below that wish to qualify for separate rate status in the
administrative reviews involving NME countries must complete, as
appropriate, either a Separate Rate Application or Certification, as
described below.'').
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Commerce intends to issue assessment instructions to CBP no earlier
than 35 days after the date of 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
The following cash deposit requirements will be effective for all
shipments of the subject merchandise entered, or withdrawn from
warehouse,
[[Page 21790]]
for consumption on or after the publication date of the final results
of this administrative review, as provided by section 751(a)(2)(C) of
the Act: (1) the cash deposit rate for the companies subject to this
review will be the rate established in these final results of the
review; (2) for previously investigated or reviewed Chinese and non-
Chinese exporters not listed above that have separate rates, the cash
deposit rate will continue to be the exporter-specific rate published
for the most recently completed segment of this proceeding in which
they were reviewed; (3) for all Chinese exporters of subject
merchandise that have not been found to be entitled to a separate rate,
the cash deposit rate will be equal to the weighted-average dumping
margin for the China-wide entity (i.e., 251.64 percent); and (4) for
all non-Chinese exporters of subject merchandise which have not
received their own separate rate, the cash deposit rate will be the
rate applicable to the Chinese exporter(s) that supplied that non-
Chinese exporter.\18\ These cash deposit requirements, when imposed,
shall remain in effect until further notice.
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\18\ See Order, 85 FR at 22126.
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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.\19\
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\19\ 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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Notification to Importers
This notice serves as a final reminder to importers of their
responsibility under 19 CFR 351.402(f)(2) to file a certificate
regarding the reimbursement of antidumping and/or countervailing duties
prior to liquidation of the relevant entries during this POR. Failure
to comply with this requirement could result in Commerce's presumption
that reimbursement of antidumping and/or countervailing duties has
occurred and the subsequent assessment of double antidumping duties,
and/or an increase in the amount of antidumping duties by the amount of
countervailing duties.
Administrative Protective Order (APO)
This notice also serves as a final reminder to parties subject to
an APO of their responsibility concerning the return or destruction of
proprietary information disclosed under APO in accordance with 19 CFR
351.305(a)(3), which continues to govern business proprietary
information in this segment of the proceeding. 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 the terms of an APO is a sanctionable
violation.
Notification to Interested Parties
This determination is 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: April 17, 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. Changes from the Preliminary Results
V. Discussion of the Issues
Comment 1: Whether Commerce Should Rescind the Review with
Respect to Fujian Leifeng
Comment 2: Whether Commerce Should Rely on Adverse Facts
Available for KM
VI. Recommendation
Appendix II
Companies Considered To Be Part of the China-Wide Entity
1. Oppein Home Group Inc.
2. Weihai Jarlin Cabinetry Manufacture Co., Ltd.
3. Xiamen Adler Cabinetry Co., Ltd.
4. Zhongshan NU Furniture Co., Ltd.
Appendix III
Companies Under Review Receiving a Separate Rate (Including the
Mandatory Respondents)
1. Anhui Swanch Cabinetry Co., Ltd.
2. Changyi Zhengheng Woodwork Co., Ltd.
3. Dalian Hualing Wood Co., Ltd.
4. Goldenhome Living Co., Ltd.
5. Honsoar New Building Material Co., Ltd.
6. Jiang Su Rongxin Wood Industry Co., Ltd. (formerly known as Jiang
Su Rongxin Cabinets Ltd.)
7. KM Cabinetry Co., Ltd.
8. Senke Manufacturing Company
9. Shanghai Zifeng International Trading Co., Ltd.
10. Taishan Oversea Trading Company Ltd.
11. The Ancientree Cabinet Co., Ltd.
12. Xiamen Golden Huanan Imp. & Exp. Co., Ltd.
13. Xuzhou Yihe Wood Co., Ltd.
14. Yixing Pengjia Technology Co., Ltd. (formerly known as Yixing
Pengjia Cabinetry Co. Ltd.)
[FR Doc. 2026-07866 Filed 4-22-26; 8:45 am]
BILLING CODE 3510-DS-P
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