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Notice2026-17768

Certain Cold-Rolled Steel Flat Products From the Republic of Korea: 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
September 1, 2026

Issuing agencies

Commerce DepartmentInternational Trade Administration

Abstract

The U.S. Department of Commerce (Commerce) determines Hyundai Steel Company (Hyundai Steel) and POSCO, producers/exporters of certain cold-rolled steel flat products (cold-rolled steel) from the Republic of Korea (Korea), 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 168 (Tuesday, September 1, 2026)</title>
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[Federal Register Volume 91, Number 168 (Tuesday, September 1, 2026)]
[Notices]
[Pages 56130-56132]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-17768]


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DEPARTMENT OF COMMERCE

International Trade Administration

[C-580-882]


Certain Cold-Rolled Steel Flat Products From the Republic of 
Korea: 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 Hyundai 
Steel Company (Hyundai Steel) and POSCO, producers/exporters of certain 
cold-rolled steel flat products (cold-rolled steel) from the Republic 
of Korea (Korea), received countervailable subsidies during the period 
of review (POR) January 1, 2023, through December 31, 2023.

DATES: Applicable September 1, 2026.

FOR FURTHER INFORMATION CONTACT: Christopher Doyle or Seth Brown, 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) 482-5882 or (202) 
482-0029, respectively.

SUPPLEMENTARY INFORMATION:

Background

    On March 5, 2026, Commerce published the Preliminary Results of 
this administrative review in the Federal Register and invited 
interested parties to comment.\1\ On June 16 and

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July 23, 2026, Commerce extended the deadline for the final results of 
this review to no later than August 25, 2026.\2\ For a complete 
description of the events that occurred since the Preliminary Results, 
see the Issues and Decision Memorandum.\3\
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    \1\ See Certain Cold-Rolled Steel Flat Products from Republic of 
Korea: Preliminary Results and Rescission, in Part, of 
Countervailing Duty Administrative Review; 2023, 91 FR 10795 (March 
5, 2026) (Preliminary Results), and accompanying Preliminary 
Decision Memorandum (PDM).
    \2\ See Memoranda, ``Extension of Deadline for Final Results of 
Countervailing Duty Administrative Review,'' dated June 16, 2026; 
and ``Extension of Deadline for Final Results of 2023 Countervailing 
Duty Administrative Review,'' dated July 23, 2026.
    \3\ See Memorandum, ``Issues and Decision Memorandum for the 
Final Results of the Countervailing Duty Administrative Review of 
Certain Cold-Rolled Steel Flat Products from the Republic of Korea; 
2023,'' dated concurrently with, and hereby adopted by, this notice 
(Issues and Decision Memorandum).
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Scope of the Order <SUP>4</SUP>
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    \4\ See Certain Cold-Rolled Steel Flat Products from Brazil, 
India, and the Republic of Korea: Amended Final Affirmative 
Countervailing Duty Determination and Countervailing Duty Order (the 
Republic of Korea) and Countervailing Duty Orders (Brazil and 
India), 81 FR 64436 (September 20, 2016) (Order).
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    The merchandise covered by this Order is cold-rolled steel from 
Korea. For a complete description of the scope of the Order, see Issues 
and Decision Memorandum.

Analysis of Comments Received

    All issues raised in the case briefs and rebuttal briefs are 
addressed in the Issues and Decision Memorandum. A list of the issues 
addressed is attached as an appendix to this notice. The Issues and 
Decision Memorandum is a public document and is on file electronically 
via ACCESS, which 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>.

Methodology

    Commerce conducted this review in accordance with section 
751(a)(1)(A) of the Tariff Act of 1930, as amended (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.\5\ For a full description of the methodology underlying all 
of Commerce's conclusions, see the Issues and Decision Memorandum.
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    \5\ 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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Changes Since the Preliminary Results

    Based on comments received from interested parties, we made certain 
changes to POSCO's countervailable subsidy rate calculation from the 
Preliminary Results. For a discussion of these changes, see the Issues 
and Decision Memorandum.

Final Results of Review

    We determine the following net countervailable subsidy rates exist 
for the period January 1, 2023, through December 31, 2023.
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    \6\ As discussed in the Preliminary Results PDM, Commerce has 
found Hyundai Green Power Co. Ltd to be cross-owned with Hyundai 
Steel.
    \7\ As discussed in the Preliminary Results PDM, Commerce has 
found the following companies to be cross-owned with POSCO: POSCO 
Future M; POSCO Holdings; POSCO M-Tech, POSCO Nippon Steel RHF Joint 
Venture Co., Ltd., and POSCO Mobility Solutions. We note that POSCO 
also exported certain subject merchandise through an affiliated 
trading company, POSCO International Corporation (POSCO 
International). We examined POSCO International in the context of 
POSCO, and POSCO International's subsidies are included in POSCO's 
total subsidy rate.

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                                                         Subsidy rate
                 Producer/exporter                       (percent ad
                                                           valorem)
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Hyundai Steel Company \6\..........................                 1.28
POSCO \7\..........................................                 3.64
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Disclosure

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

Assessment Rates

    Pursuant to section 751(a)(2)(C) of the Act and 19 CFR 
351.212(b)(2), Commerce has determined, and U.S. Customs and Border 
Protection (CBP) shall assess, countervailing duties on all appropriate 
entries of subject merchandise in accordance with the final results of 
this review. For Hyundai Steel and POSCO, Commerce will instruct CBP to 
assess countervailing duties at the subsidy rates listed in the table 
above. 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

    In accordance with section 751(a)(1) of the Act, Commerce intends 
to instruct CBP to collect cash deposits of estimated countervailing 
duties in the amounts shown for the companies listed above on shipments 
of the subject merchandise entered, or withdrawn from warehouse for 
consumption on or after the date of publication of the 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 most 
recent company-specific rate applicable to the company or the all-
others rate, as appropriate. These cash deposits, 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 
APO of their responsibility concerning the return or 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 sanctionable violation.

Notification to Interested Parties

    These 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: August 25, 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. Subsidies Valuation Information
V. Analysis of Programs
VI. Discussion of the Issues
    Comment 1: Whether Electricity Is Subsidized by the Government 
of Korea
    Comment 2: Whether the Provision of Korea Emissions Trading 
System (K-ETS) Permits is Countervailable
    Comment 3: Whether Commerce Incorrectly Attributed Benefits 
POSCO International Corporation (POSCO International) Received for 
the Electricity for More than Adequate Remuneration (MTAR) Program 
to the Production of Subject Merchandise

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    Comment 4: Whether the Benchmark Selected for the Electricity 
for MTAR Program is Appropriate
    Comment 5: Whether POSCO International's Korea Export-Import 
Bank (KEXIM) Overseas Investment Credit Program (OICP) Loan is Tied 
to the Production of Non-Subject Merchandise
    Comment 6: Whether to Modify POSCO's KEXIM OICP Loan Benefit
    Comment 7: Whether the Constructing and Operating a Workplace 
Nursery Program is Countervailable
    Comment 8: Whether to Modify the Benchmark Interest Rate for 
Hyundai Steel's KEXIM Export Growth Loan
VII. Recommendation

[FR Doc. 2026-17768 Filed 8-31-26; 8:45 am]
BILLING CODE 3510-DS-P


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Indexed from Federal Register on September 1, 2026.

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