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Notice2026-19930

Light-Walled Rectangular Pipe and Tube From Mexico: Notice of Court Decision Not in Harmony With the Results of Antidumping Duty Administrative Review; Notice of Amended Final Results

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Published
September 30, 2026

Issuing agencies

Commerce DepartmentInternational Trade Administration

Abstract

On September 14, 2026, the U.S. Court of International Trade (CIT) issued a final judgment in Maquilacero S.A. de C.V. and Tecnicas de Fluidos S.A. de C.V. and Perfiles LM, S.A. de C.V. v. United States, Consol. Court no. 23-00091, sustaining the U.S. Department of Commerce (Commerce)'s second remand results pertaining to the administrative review of the antidumping duty (AD) order on light-walled rectangular pipe and tube (LWRPT) from Mexico covering the period August 1, 2020 through July 31, 2021. 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 Maquilacero S.A. de C.V. (Maquilacero) and Tecnicas de Fluidos S.A. de C.V. (TEFLU), which were reviewed as a single, individually-examined, collapsed entity, (collectively, Maquilacero/TEFLU). As a result, Commerce is also amending the final results with respect to the dumping margin assigned to the non-selected companies Perfiles L.M., S.A. de C.V. (Perfiles) and Productos Laminados de Monterrey S.A. de C.V. (Productos Laminados).

Full Text

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<title>Federal Register, Volume 91 Issue 188 (Wednesday, September 30, 2026)</title>
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[Federal Register Volume 91, Number 188 (Wednesday, September 30, 2026)]
[Notices]
[Pages 61831-61832]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-19930]


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DEPARTMENT OF COMMERCE

International Trade Administration

[A-201-836]


Light-Walled Rectangular Pipe and Tube From Mexico: Notice of 
Court Decision Not in Harmony With the Results of Antidumping Duty 
Administrative Review; Notice of Amended Final Results

AGENCY: Enforcement and Compliance, International Trade Administration, 
Department of Commerce.

SUMMARY: On September 14, 2026, the U.S. Court of International Trade 
(CIT) issued a final judgment in Maquilacero S.A. de C.V. and Tecnicas 
de Fluidos S.A. de C.V. and Perfiles LM, S.A. de C.V. v. United States, 
Consol. Court no. 23-00091, sustaining the U.S. Department of Commerce 
(Commerce)'s second remand results pertaining to the administrative 
review of the antidumping duty (AD) order on light-walled rectangular 
pipe and tube (LWRPT) from Mexico covering the period August 1, 2020 
through July 31, 2021. 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 Maquilacero S.A. de C.V. 
(Maquilacero) and Tecnicas de Fluidos S.A. de C.V. (TEFLU), which were 
reviewed as a single, individually-examined, collapsed entity, 
(collectively, Maquilacero/TEFLU). As a result, Commerce is also 
amending the final results with respect to the dumping margin assigned 
to the non-selected companies Perfiles L.M., S.A. de C.V. (Perfiles) 
and Productos Laminados de Monterrey S.A. de C.V. (Productos 
Laminados).

DATES: Applicable September 24, 2026.

FOR FURTHER INFORMATION CONTACT: Charles Doss, AD/CVD Operations, 
Office III, Enforcement and Compliance, International Trade 
Administration, U.S. Department of Commerce, 1401 Constitution Avenue 
NW, Washington, DC 20230; telephone: (202) 482-4474.

SUPPLEMENTARY INFORMATION:

Background

    On March 14, 2023, Commerce published its Final Results in the 
2020-2021 AD administrative review of LWRPT from Mexico.\1\ As 
discussed in the 20-21 Final Results, Commerce applied the Cohen's d 
test as part of its differential pricing analysis.\2\ The Court issued 
a prior order on October 4, 2024, remanding Commerce to review: (1) its 
determination that TEFLU's further processed products are in-scope, and 
(2) its determination that the products produced by Maquilacero and 
TEFLU are similar or identical in its collapsing analysis and to treat 
Maquilacero/TEFLU \3\ as a single entity, while deferring judgement on: 
(1) its rejection of the manufacturing code and the further processing 
variable in its model match methodology, (2) its determination to treat 
TEFLU's sales made through the IMMEX program as home market sales, and 
(3) its determination to rely on the Cohen's d test to conduct its 
differential pricing analysis.\4\
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    \1\ See Light-Walled Rectangular Pipe and Tube from Mexico, the 
People's Republic of China, and the Republic of Korea: Antidumping 
Duty Orders; Light-Walled Rectangular Pipe and Tube from the 
Republic of Korea: Notice of Amended Final Determination of Sales at 
Less Than Fair Value, 73 FR 45403 (August 5, 2008) (Order); see also 
Light-Walled Rectangular Pipe and Tube from Mexico: Final Results of 
Antidumping Duty Administrative Review; 2020-2021, 88 FR 15665 
(March 14, 2023) (20-21 Final Results), and accompanying Issues and 
Decision Memorandum (IDM), amended in Light-Walled Rectangular Pipe 
and Tube from Mexico: Amended Final Results of Antidumping Duty 
Administrative Review; 2020-2021, 88 FR 30123 (May 12, 2023).
    \2\ See 20-21 Final Results IDM at Comment 6.
    \3\ Commerce has previously found that Maquilacero S.A. de C.V. 
(Maquilacero) and Tecnicas de Fluidos S.A. de C.V. (TEFLU) 
(collectively, Maquilacero/TEFLU) should be treated as a single 
entity. See Light-Walled Rectangular Pipe and Tube from Mexico: 
Preliminary Results and Partial Rescission of Antidumping Duty 
Administrative Review; 2018-2019, 85 FR 83886 (December 23, 2020), 
and accompanying Preliminary Decision Memorandum (PDM) at 6, 
unchanged in Light Walled Rectangular Pipe and Tube from Mexico: 
Final Results of Antidumping Duty Administrative Review: 2018-2019, 
86 FR 33646 (June 25, 2021) (18-19 Final Results), and accompanying 
IDM.
    \4\ See Maquilacero S.A. de C.V. and Tecnicas de Fluidos S.A. de 
C.V., Perfiles LM, S.A. de C.V. v. United States, Consol. Court No. 
23-00091, Slip Op. 24-107 (CIT October 4, 2024).
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    In its standalone order remanding Commerce's final results prior to 
ruling on the issues in its prior remand, the Court instructed Commerce 
to conform its results with Marmen, which found use of the Cohen's d 
test was unreasonable when the data groups being compared are small, 
not normally distributed, and have disparate variances (i.e., the 
statistical assumptions are not satisfied).\5\
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    \5\ See Maquilacero S.A. de C.V. and Tecnicas de Fluidos S.A. de 
C.V., Perfiles LM, S.A. de C.V. v. United States, Consol. Court No. 
23-00091, ECF No. 78 (June 17, 2025) (Remand Order) (citing Marmen 
Inc., et al. v. United States, 134 F.4th 1334 (Fed. Cir. 2025) 
(Marmen)).
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    On January 9, 2026, Commerce released its Draft Redetermination to 
interested parties.\6\ On January 14, 2026, Commerce received comments 
from the petitioner.\7\ Additionally, on January 16, 2026, Commerce 
received comments from Maquilacero/TEFLU and Perfiles.\8\
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    \6\ See Draft Results of Redetermination Pursuant to Court 
Remand, Maquilacero S.A. de C.V. and Tecnicas de Fluidos S.A. de 
C.V. and Perfiles LM, S.A. de C.V. v. United States, Consol. Court 
No. 23-00091 (CIT June 17, 2025), dated January 9, 2026 (Draft 
Redetermination).
    \7\ The petitioner in this proceeding is Nucor Tubular Products 
Inc. (Nucor). See Nucor's Letter, ``Nucor Tubular's Comments on 
Draft Remand Redetermination,'' dated January 14, 2026 (Nucor's 
Draft Redetermination Comments).
    \8\ See Maquilacero/TEFLU's Letter, ``Maquilacero S.A. de C.V.'s 
Comments on the Draft Results of Redetermination Pursuant to the 
Remand Order in Court No. 23-00091,'' dated January 16, 2026 
(Maquilacero/TEFLU's Draft Redetermination Comments); see also 
Perfiles' Letter, ``Comments of Perfiles LM S.A. de C.V. on the 
Draft Redetermination on Remand,'' dated January 16, 2026 (Perfiles' 
Draft Redetermination Comments).
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    On March 17, 2026, Commerce released its Final Redetermination to 
interested parties.\9\ After considering the comments raised by 
interested parties, Commerce made no changes to the Draft 
Redetermination with regard to its revised differential pricing 
analysis for these final results of redetermination. As a result, the 
estimated weighted-average dumping margin for Maquilacero/TEFLU during 
the period

[[Page 61832]]

of review (POR) is 10.67 percent.\10\ Additionally, the estimated 
weighted-average dumping margin for the two companies not selected for 
individual examination, Perfiles and Productos Laminados, assigned for 
the POR is 6.06 percent.\11\ On September 14, 2026, the CIT sustained 
the Final Redetermination.\12\
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    \9\ See Final Results of Redetermination Pursuant to Court 
Remand, Maquilacero S.A. de C.V. and Tecnicas de Fluidos S.A. de 
C.V. and Perfiles LM, S.A. de C.V. v. United States, Consol. Court 
No. 23-00091 (CIT June 17, 2025), dated March 17, 2026 (Final 
Redetermination).
    \10\ See Memorandum, ``Maquilacero S.A. de C.V. and Tecnicas de 
Fluidos S.A. de C.V. Draft Remand Analysis Memorandum,'' dated 
January 9, 2026 (Maquilacero/TEFLU Draft Redetermination Analysis).
    \11\ Id.
    \12\ See Maquilacero S.A. de C.V. and Tecnicas de Fluidos S.A. 
de C.V., Perfiles LM, S.A. de C.V. v. United States, Consol. Court 
No. 23-00091, Slip Op. 26-111 (CIT September 17, 2026).
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Timken Notice

    In its decision in Timken,\13\ as clarified by Diamond 
Sawblades,\14\ the U.S. Court of Appeals for the Federal Circuit held 
that, pursuant to sections 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 September 14, 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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    \13\ See Timken Co. v. United States, 893 F.2d 337 (Fed. Cir. 
1990) (Timken).
    \14\ 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 the below companies as follows:

------------------------------------------------------------------------
                                                               Weighted-
                                                                average
                    Producer or exporter                        dumping
                                                                margin
                                                               (percent)
------------------------------------------------------------------------
Maquilacero S.A. de C.V./Tecnicas de Fluidos S.A. de C.V....       10.67
Perfiles LM, S.A. de C.V....................................        6.06
Productos Laminados de Monterrey S.A. de C.V................        6.06
------------------------------------------------------------------------

Cash Deposit Requirements

    Because Maquilacero/TEFLU, Perfiles, and Productos Laminados, have 
superseding cash deposit rates, 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 for 
that exporter/producer.

Liquidation of Suspended Entries

    At this time, Commerce remains enjoined by CIT order from 
liquidating entries that: were produced and exported by Maquilacero 
S.A. de C.V. or Tecnicas de Fluidos S.A. de C.V.; produced and/or 
exported by Perfiles LM, S.A. de C.V.; and were entered, or withdrawn 
from warehouse, for consumption during the period August 1, 2020, 
through July 31, 2021. These entries will remain enjoined pursuant to 
the terms of the injunction during the pendency of any reconsideration 
or appeals process.
    In the event the CIT's ruling is not reconsidered, 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 and exported by Maquilacero 
S.A. de C.V. or Tecnicas de Fluidos S.A. de C.V.; produced and/or 
exported by Perfiles LM, S.A. de C.V., 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, we will 
instruct CBP to liquidate the appropriate entries without regard to 
antidumping duties.

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: September 24, 2026.
Scot Fullerton,
Acting Deputy Assistant Secretary for Antidumping and Countervailing 
Duty Operations.
[FR Doc. 2026-19930 Filed 9-29-26; 8:45 am]
BILLING CODE 3510-DS-P


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Indexed from Federal Register on September 30, 2026.

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