Notice2026-10867
Diffusion-Annealed, Nickel-Plated Flat-Rolled Steel Products From Japan: Notice of Court Decision Not in Harmony With the Results of Antidumping Administrative Review; Notice of Amended Final Results
Primary source
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Published
June 1, 2026
Issuing agencies
Commerce DepartmentInternational Trade Administration
Abstract
On May 22, 2026, the U.S. Court of International Trade (CIT) issued its final judgment in Toyo Kohan Co., Ltd. v. United States, Consol. Court no. 24-00261, sustaining the Department of Commerce's (Commerce's) remand results pertaining to the administrative review of the antidumping duty (AD) order on diffusion-annealed, nickel-plated flat-rolled steel products (nickel-plated steel products) from Japan covering the period May 1, 2022, through April 30, 2023. Commerce is notifying the public that the CIT's final judgment is not in harmony with Commerce's final results of the administrative review, and that Commerce is amending the final results with respect to the dumping margin assigned to Toyo Kohan Co., Ltd (Toyo Kohan).
Full Text
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<title>Federal Register, Volume 91 Issue 104 (Monday, June 1, 2026)</title>
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[Federal Register Volume 91, Number 104 (Monday, June 1, 2026)]
[Notices]
[Pages 32382-32383]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-10867]
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DEPARTMENT OF COMMERCE
International Trade Administration
[A-588-869]
Diffusion-Annealed, Nickel-Plated Flat-Rolled Steel Products From
Japan: Notice of Court Decision Not in Harmony With the Results of
Antidumping Administrative Review; Notice of Amended Final Results
AGENCY: Enforcement and Compliance, International Trade Administration,
Department of Commerce.
SUMMARY: On May 22, 2026, the U.S. Court of International Trade (CIT)
issued its final judgment in Toyo Kohan Co., Ltd. v. United States,
Consol. Court no. 24-00261, sustaining the Department of Commerce's
(Commerce's) remand results pertaining to the administrative review of
the antidumping duty (AD) order on diffusion-annealed, nickel-plated
flat-rolled steel products (nickel-plated steel products) from Japan
covering the period May 1, 2022, through April 30, 2023. Commerce is
notifying the public that the CIT's final judgment is not in harmony
with Commerce's final results of the administrative review, and that
Commerce is amending the final results with respect to the dumping
margin assigned to Toyo Kohan Co., Ltd (Toyo Kohan).
DATES: Applicable June 1, 2026.
FOR FURTHER INFORMATION CONTACT: Lilit Astvatsatrian, AD/CVD
Operations, Office IX, Enforcement and Compliance, International Trade
Administration, U.S. Department of Commerce, 1401 Constitution Avenue
NW, Washington, DC 20230; telephone: (202) 482-6412.
SUPPLEMENTARY INFORMATION:
Background
On December 3, 2024, Commerce published its Final Results in the
2022-2023 AD review of nickel-plated steel products from Japan, in
which Commerce calculated a weighted-average dumping margin of 4.44
percent.\1\
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\1\ See Diffusion-Annealed, Nickel-Plated Flat-Rolled Steel
Products from Japan: Final Results of Antidumping Duty
Administrative Review; 2022-2023, 89 FR 95735 (December 3, 2024)
(Final Results).
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[[Page 32383]]
Toyo Kohan appealed Commerce's Final Results. On October 24, 2025,
the CIT remanded the Final Results to Commerce, directing that: (1)
Commerce's use of shipment date as the date of sale for Toyo Kohan's
U.S. sales was unsupported by substantial evidence; and (2) Commerce
perform its differential pricing analysis consistent with the U.S.
Court of Appeals for the Federal Circuit's (Federal Circuit) opinion in
Marmen.\2\
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\2\ See Toyo Kohan Co., Ltd. v. United States, Consol. Court No.
24-00261, Slip Op. 25-141 (CIT October 24, 2025) (citing Marmen Inc.
v. United States, 134 F.4th 1334, 1345 (Fed. Cir. 2025) (Marmen)).
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In its final remand redetermination, issued in February 2026,
Commerce: (1) provided further explanation regarding its use of the
earlier of the shipment or invoice date as the date of sale for Toyo
Kohan's U.S. sales; and (2) discontinued the use of the Cohen's d test
and adopted the ``price difference test'' to determine whether prices
differ significantly, revising Toyo Kohan's estimated weighted-average
dumping margin from 4.44 percent to 4.58 percent.\3\ The CIT sustained
Commerce's final redetermination.\4\
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\3\ See Final Results of Redetermination Pursuant to Court
Remand, Toyo Kohan Co., Ltd. v. United States, Consol. Court No. 24-
00261, dated February 18, 2026 (Final Remand).
\4\ See Toyo Kohan Co., Ltd. v. United States, Consol. Court No.
24-00261, Slip Op. 26-54 (CIT May 22, 2026).
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Timken Notice
In its decision in Timken,\5\ as clarified by Diamond Sawblades,\6\
the Federal Circuit held that, pursuant to section 516A(c) and (e) of
the Tariff Act of 1930, as amended (the Act), Commerce must publish a
notice of court decision that is not ``in harmony'' with a Commerce
determination and must suspend liquidation of entries pending a
``conclusive'' court decision. The CIT's May 22, 2026, judgment
constitutes a final decision of the CIT that is not in harmony with
Commerce's Final Results. Thus, this notice is published in fulfillment
of the publication requirements of Timken.
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\5\ See Timken Co. v. United States, 893 F.2d 337 (Fed. Cir.
1990) (Timken).
\6\ See Diamond Sawblades Manufacturers Coalition v. United
States, 626 F.3d 1374 (Fed. Cir. 2010) (Diamond Sawblades).
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Amended Final Results
Because there is now a final court judgment, Commerce is amending
its Final Results with respect to Toyo Kohan as follows:
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Weighted-
average
Producer and/or exporter dumping
margin
(percent)
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Toyo Kohan Co., Ltd........................................ 4.58
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Cash Deposit Requirements
Because Toyo Kohan has a superseding cash deposit rate, i.e., there
have been final results published in a subsequent administrative
review, we will not issue revised cash deposit instructions to U.S.
Customs and Border Protection (CBP). This notice will not affect the
current cash deposit rate.
Liquidation of Suspended Entries
At this time, Commerce remains enjoined by CIT order from
liquidating entries that: were produced and/or exported by Toyo Kohan
and were entered, or withdrawn from warehouse, for consumption during
the period May 1, 2022, through April 30, 2023. These entries will
remain enjoined pursuant to the terms of the injunction during the
pendency of any appeals process.
In the event the CIT's ruling is not appealed, or, if appealed,
upheld by a final and conclusive court decision, Commerce intends to
instruct CBP to assess antidumping duties on unliquidated entries of
subject merchandise produced/exported by Toyo Kohan in accordance with
19 CFR 351.212(b). We will instruct CBP to assess antidumping duties on
all appropriate entries covered by this review when the importer-
specific ad valorem assessment rate is not zero or de minimis. Where an
import-specific ad valorem assessment rate is zero or de minimis,\7\ we
will instruct CBP to liquidate the appropriate entries without regard
to antidumping duties.
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\7\ See 19 CFR 351.106(c)(2).
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Notification to Interested Parties
This notice is issued and published in accordance with sections
516A(c) and (e) and 777(i)(1) of the Act.
Dated: May 27, 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.
[FR Doc. 2026-10867 Filed 5-29-26; 8:45 am]
BILLING CODE 3510-DS-P
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