Truck Bed Covers From the People's Republic of China: Final Affirmative Countervailing Duty Determination

Issuing agencies

Abstract

The U.S. Department of Commerce (Commerce) determines that countervailable subsidies are being provided to producers and exporters of truck bed covers from the People's Republic of China (China) during the period of investigation (POI), January 1, 2025, through December 31, 2025.

Full Text

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<title>Federal Register, Volume 91 Issue 200 (Monday, October 19, 2026)</title>
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[Federal Register Volume 91, Number 200 (Monday, October 19, 2026)]
[Notices]
[Pages 66085-66087]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-21295]


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DEPARTMENT OF COMMERCE

International Trade Administration

[C-570-224]


Truck Bed Covers From the People's Republic of China: Final 
Affirmative Countervailing Duty Determination

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

SUMMARY: The U.S. Department of Commerce (Commerce) determines that 
countervailable subsidies are being provided to producers and exporters 
of truck bed covers from the People's Republic of China (China) during 
the period of investigation (POI), January 1, 2025, through December 
31, 2025.

DATES: Applicable October 19, 2026.

FOR FURTHER INFORMATION CONTACT: Suresh Maniam and Mei Bradford, 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) 482-0176 and (202) 482-0197, 
respectively.

SUPPLEMENTARY INFORMATION:

Background

    On July 31, 2026, Commerce published in the Federal Register the 
Preliminary Determination of the countervailing duty investigation of 
truck bed covers from China and invited comments from interested 
parties.\1\
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    \1\ See Truck Bed Covers from China: Preliminary Affirmative 
Countervailing Duty Determination, 91 FR48367 (July 31, 2026) 
(Preliminary Determination), and accompanying Preliminary Decision 
Memorandum (PDM).
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    For a complete description of the events that followed the 
Preliminary Determination and a full discussion of the issues raised by 
parties for this final determination, see the Issues and Decision 
Memorandum.\2\ The Issues and Decision Memorandum is a public document 
and is on file electronically via Enforcement and Compliance's 
Antidumping and Countervailing Duty Centralized Electronic Service 
System (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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    \2\ See Memorandum, ``Issues and Decision Memorandum for the 
Final Affirmative Determination in the Countervailing Duty 
Investigation of Truck Bed Covers from the People's Republic of 
China,'' dated concurrently with, and hereby adopted by, this notice 
(Issues and Decision Memorandum).
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Scope of the Investigation

    The product covered by this investigation is truck bed covers from 
China. For a complete description of the scope of this investigation, 
see Appendix I.

Scope Comments

    During the course of this investigation, Commerce received a scope 
comment from an interested party. Commerce issued a Preliminary Scope 
Determination to address the comment and set aside a period of time for 
interested parties to address scope issues in scope-specific case and 
rebuttal briefs.\3\ Comments regarding the Preliminary Scope 
Determination are due after the deadline for this final 
determination.\4\ As such, Commerce has not modified the scope language 
as it appeared in the Initiation Notice for the final determination.
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    \3\ See Memorandum, ``Less-Than-Fair-Value and Countervailing 
Duty Investigations of Truck Bed Covers from the People's Republic 
of China: Preliminary Scope Determination Memorandum,'' dated 
September 23, 2026 (Preliminary Scope Determination).
    \4\ Id.
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Verification

    Consistent with section 782(i) of the Tariff Act of 1930, as 
amended (the Act), Commerce conducted on-site verifications of the 
subsidy information reported by Changzhou Sunwood International Trading 
Co., Ltd. (Sunwood) and Hangzhou Golden Sun Auto Parts Co., Ltd. 
(Golden Sun) in September 2026. We used standard verification 
procedures, including an examination of relevant sales, accounting 
records and original source documents provided by the respondents.\5\
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    \5\ See Memorandum, ``Verification of Hangzhou Golden Sun Auto 
Parts Co., Ltd.'s Questionnaire Responses,'' dated September 17, 
2026; see also Memorandum, ``Verification of Changzhou Sunwood 
International Trading Co., Ltd.'s Questionnaire Responses,'' dated 
September 21, 2026.

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[[Page 66086]]

Analysis of Subsidy Programs and Comments Received

    The subsidy programs under investigation, and the issues raised in 
the case and rebuttal briefs submitted by interested parties in this 
investigation are discussed in the Issues and Decision Memorandum. For 
a complete list of the issues raised by parties, and to which we 
responded in the Issues and Decision Memorandum, see Appendix II.

Changes Since the Preliminary Determination

    We made certain changes to the countervailable subsidy rate 
determinations for Golden Sun and Sunwood, for all other producers and/
or exporters, and for the adverse facts available rate (AFA) rate for 
companies that did not respond to our quantity and value questionnaire. 
For a discussion of these changes, see the Issues and Decision 
Memorandum.

Methodology

    Commerce conducted this investigation in accordance with section 
701 of the Act. For each of the subsidy programs found to be 
countervailable, Commerce determines that there is a subsidy, i.e., a 
financial contribution by an ``authority'' that gives rise to a benefit 
to the recipient, and that the subsidy is specific.\6\ For a full 
description of the methodology underlying our final determination, see 
the Issues and Decision Memorandum.
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    \6\ See sections 771(5)(B) and (D) of the Act regarding 
financial contribution; see also section 771(5)(E) of the Act 
regarding benefit; and section 771(5A) of the Act regarding 
specificity.
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    In making this final determination, Commerce relied, in part, on 
facts available, including with an adverse inference, pursuant to 
sections 776(a) and (b) of the Act. For a full discussion of our 
application of AFA, see the section ``Use of Facts Otherwise Available 
and Application of Adverse Inferences'' in the accompanying Issues and 
Decision Memorandum.

All-Others Rate

    Pursuant to section 705(c)(5)(A)(i) of the Act, Commerce will 
determine an all-others rate equal to the weighted average 
countervailable subsidy rates established for those exporters and/or 
producers individually examined, excluding any rates that are zero, de 
minimis, or based entirely under section 776 of the Act. If the rates 
established for all exporters and producers individually investigated 
are zero, de minimis, or determined entirely under facts available, 
Commerce may use any reasonable method to establish an all-others 
rate.\7\
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    \7\ See sections 705(c)(5)(A)(i) and (ii) of the Act.
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    In this investigation, Commerce calculated an individual estimated 
countervailable subsidy rates for Golden Sun and Sunwood that are not 
zero, de minimis, or based entirely on the facts otherwise available. 
Therefore, Commerce calculated the all-others rate using the weighted 
average of the individual estimated subsidy rates calculated for the 
examined respondents, i.e., Golden Sun and Sunwood.\8\
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    \8\ See Memorandum, ``Calculation of Final Subsidy Rate for All 
Others,'' dated concurrently with this notice.
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Final Determination

    Commerce determines that the following estimated countervailable 
subsidy rates exist:

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                                                           Subsidy rate
                         Company                           (percent  ad
                                                             valorem)
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Changzhou Sunwood International Trading Co., Ltd........           77.17
Hangzhou Golden Sun Auto Parts Co., Ltd.................           11.60
Century Distribution Systems (Shenzhen) Ltd.............        * 142.11
Foshan Baitai Auto Accessories Co.......................        * 142.11
Shenzhen Haishang Wanyun Supply Chain Management Co.,           * 142.11
 Ltd....................................................
Shenzhen Longhua Supply Chain Co., Ltd..................        * 142.11
Shenzhen Maichuang International........................        * 142.11
Shenzhen Qianhai Yahee E-Commerce Co., Ltd..............        * 142.11
All Others..............................................           43.43
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* Rate is based on facts available with adverse inferences.

Disclosure

    Commerce intends to disclose its calculations performed to 
interested parties in this final determination within five days of its 
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).

Continuation of Suspension of Liquidation

    As a result of our Preliminary Determination, and pursuant to 
sections 703(d)(1)(B) and (d)(2) of the Act, we instructed U.S. Customs 
and Border Protection (CBP) to collect cash deposits and suspend 
liquidation of entries of subject merchandise, as described in the 
scope of the investigation section, that were entered, or withdrawn 
from warehouse, for consumption on or after July 31, 2026, the date of 
publication of the Preliminary Determination in the Federal Register, 
for entries produced and/or exported by Golden Sun, Sunwood, and all 
other producers and exporters.
    If the U.S. International Trade Commission (ITC) issues a final 
affirmative injury determination, we will issue a countervailing duty 
order and require a cash deposit of estimated countervailing duties for 
such entries of subject merchandise in the amounts indicated above. 
Pursuant to section 705(c)(2) of the Act, if the ITC determines that 
material injury, or threat of material injury, does not exist, this 
proceeding will be terminated, and all estimated duties deposited or 
securities posted as a result of the suspension of liquidation will be 
refunded or canceled.

ITC Notification

    In accordance with section 705(d) of the Act, Commerce will notify 
the ITC of its final affirmative determination that countervailable 
subsidies are being provided to producers and exporters of truck bed 
covers from China. As Commerce's final determination is affirmative, in 
accordance with section 705(b) of the Act, the ITC will determine, 
within 45 days, whether the domestic industry in the United States is 
materially injured, or threatened with material injury, by reason of 
imports of truck bed covers from China. In addition, we are making 
available to the ITC all non-privileged and non-proprietary information 
in our files, provided the ITC confirms that it will not disclose such 
information, either publicly or under administrative protective order 
(APO), without the written consent of the Assistant Secretary for 
Enforcement and Compliance.
    If the ITC determines that material injury or threat of material 
injury does not exist, this proceeding will be terminated and all cash 
deposits will be refunded. If the ITC determines that such injury does 
exist, Commerce will issue a countervailing duty order directing CBP to 
assess, upon further instruction by Commerce, countervailing duties on 
all imports of the subject merchandise that are entered, or withdrawn 
from warehouse, for consumption on or after the effective date of the 
suspension of liquidation, as discussed above in the ``Continuation of 
Suspension of Liquidation'' section.

[[Page 66087]]

Administrative Protective Order

    This notice will serve as the only reminder to parties subject to 
an APO of their responsibility concerning the 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 violation which is subject to sanction.

Notification to Interested Parties

    This determination is issued and published pursuant to sections 
705(d) and 777(i) of the Act, and 19 CFR 351.210(c).

    Dated: October 13, 2026.
Scot Fullerton,
Acting Deputy Assistant Secretary for Antidumping and Countervailing 
Duty Operations.

Appendix I

Scope of the Investigation

    The scope of the investigation covers truck bed covers, which 
are protective shields made of aluminum, steel, fiberglass, carbon 
fiber, plastic, and/or water-resistant fabric that are sized to span 
the open-top area of a pickup truck. When fully assembled and 
installed, truck bed covers have a width between 45 and 75 inches 
(actual) and a length between 55 and 100 inches (actual), and can be 
used to secure the cargo area of a pickup truck and/or repel water.
    Truck bed covers typically encompass four general 
configurations--i.e., folding, roll-up, one-piece, and retractable. 
Folding truck bed covers consist of two or more interconnected, 
hinged panels which may be made from a rigid material or a soft 
material with a rigid frame. Roll-up truck bed covers can be made of 
soft material with rigid crossbars, or rigid material such as slats, 
which allow the cover to roll forward for access to the truck bed, 
and which can be secured with straps, buckles, or other fasteners. 
One-piece truck bed covers are rigid covers that open from the 
tailgate end of the truck bed using a hinge or pivot, typically with 
the assistance of struts for opening and closing. Retractable truck 
bed covers are made of interconnected rigid slats or one-piece 
aluminum-reinforced polycarbonate that retract into a recessed 
canister to allow access to the truck bed. Retractable truck bed 
covers may be manually operated or electrically powered with a 
motor, and electric models may include additional features such as 
fob keys, Bluetooth connectivity, or LED lights.
    The scope of the investigation includes not only the cover 
material (i.e., the protective shield made of aluminum, steel, 
fiberglass, carbon fiber, plastic, and/or water-resistant fabric), 
but also any accompanying hardware for the mounting or storage of 
the truck bed cover (e.g., rails, canisters, latches, straps, 
clasps, clamps, nuts, bolts, washers, screws, hitch pins, weather 
strips/seals/gaskets) or other parts (e.g., locks, struts, drain 
tubes, motors), provided that such hardware or other parts are 
entered with and invoiced with the cover material. Truck bed covers 
are included within the scope whether or not they are accompanied 
with such hardware or other parts. Moreover, any hardware for the 
mounting or storage of the truck bed cover (e.g., rails, canisters, 
latches, straps, clasps, clamps, nuts, bolts, washers, screws, hitch 
pins, weather strips/seals/gaskets) or other parts (e.g., locks, 
struts, drain tubes, motors) are covered within the scope if such 
items are separately entered as a truck bed cover mounting or 
installation kit.
    Excluded from the scope are truck caps (also known as camper 
shells, toppers, or canopies), which are enclosures that can be 
mounted on truck bed rails to extend the height of a truck bed by at 
least 12 inches (actual), thus creating a fully-enclosed, lockable 
storage area for cargo.
    Also excluded from the scope of the investigation are any 
products already covered by the scope of any extant antidumping and/
or countervailing duty orders, including Aluminum Extrusions from 
the People's Republic of China: Antidumping Duty Order, 76 FR 30650 
(May 26, 2011), and Aluminum Extrusions from the People's Republic 
of China: Countervailing Duty Order, 76 FR 30653 (May 26, 2011).
    The products subject to the investigation are currently 
classifiable under subheading 8708.29.5160 of the Harmonized Tariff 
Schedule of the United States (HTSUS). Although the HTSUS subheading 
is provided for convenience and customs purposes, the written 
description of the scope of the investigation is dispositive.

Appendix II

List of Topics Discussed in the Issues and Decision Memorandum

I. Summary
II. Background
III. Changes Since the Preliminary Determination
IV. Use of Facts Otherwise Available and Application of Adverse 
Inferences
V. Subsidies Valuation Information
VI. Interest Rates and Benchmarks
VII. Analysis of Programs
VIII. Discussion of the Issues
    Comment 1: Appropriate Harmonized System (HS) Code to Construct 
Benchmarks for Golden Sun's Purchases of Aluminum Extrusions
    Comment 2: Appropriate HS Code to Construct Benchmarks for 
Golden Sun's Purchases of Polypropylene
    Comment 3: Appropriate HS Code to Construct Benchmarks for 
Golden Sun's Purchases of Sheet Molding Compound
    Comment 4: Appropriate HS Code to Construct Benchmarks for 
Sunwood's Purchases of Aluminum Extrusions
    Comment 5: Whether to Apply AFA to the Provision of Land for 
LTAR Program
    Comment 6: Whether to Apply AFA to the Small and Low Profit 
Enterprise Tax Program
    Comment 7: Whether Value-Added Tax Should be Removed from Golden 
Sun's Purchases of Electricity
    Comment 8: Calculation of Golden Sun's Loan Benefits
IX. Recommendation

[FR Doc. 2026-21295 Filed 10-16-26; 8:45 am]
BILLING CODE 3510-DS-P


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