Brazil HPDP: final AD and CVD determinations
Commerce final AD and CVD determinations on high purity dissolving pulp from Brazil. Rates, provisional windows, ITC clock, and AD/CVD drawback note.
Commerce published final affirmative antidumping and countervailing duty determinations on high purity dissolving pulp (HPDP) from Brazil. AD notice: 91 FR 65723-65725 (FR Doc. 2026-21139; A-351-866). CVD notice: 91 FR 65725-65727 (FR Doc. 2026-21138; C-351-867). Both applicable October 16, 2026. ITC final injury determinations are still required before any orders.
Final AD: Bracell / All Others 6.50% (cash deposit 6.40% after subsidy offsets). Final CVD: Bracell / All Others 9.37% ad valorem. ITC injury clock: within 45 days of these finals.
Product and respondents
Scope covers high purity dissolving pulp with alpha cellulose of 90% or higher on an oven-dry basis (ISO 692:1982 formula) and brightness of 90% or higher (ISO 2470-1:2016). HTSUS convenience refs include 4702.00.0020, 4702.00.0040, 4706.30.0000, and 4706.92.0100; the written description controls. Exclusions include intrinsic viscosity under 455 mL/g (ISO 5351:2010) and cotton linters pulp meeting the cotton-linters threshold.
- AD POI: July 1, 2024 through June 30, 2025. Mandatory / examined producer-exporter: Bracell Bahia Specialty Cellulose S.A. with Bracell SP Celulose Ltda. (single entity).
- CVD POI: January 1, 2024 through December 31, 2024. Cross-owned with Bracell Bahia Specialty Cellulose S.A.: Bracell Bahia Florestal Ltda, Bracell SP Celulose Limitada, and Bracell SP Florestal Ltda.
- Prelims: AD May 27, 2026 (91 FR 31418); CVD March 25, 2026 (91 FR 14524).
CVD FR Doc. 2026-21138 · 91 FR 65725-65727 · C-351-867 · applicable Oct 16, 2026
Final AD: Bracell / All Others 6.50% · cash deposit (subsidy-offset) 6.40%
Final CVD: Bracell / All Others 9.37% ad valorem · AD suspend from May 27, 2026
CVD provisional window: deposits from Mar 25, 2026; discontinue suspend on/after Jul 23, 2026; continue on/before Jul 22, 2026
Suspension and deposits
AD: Commerce will instruct CBP to continue suspension of liquidation for entries on or after May 27, 2026, and to require cash deposits at the final rates (including the 6.40% subsidy-offset adjusted AD deposit for Bracell and All Others).
CVD: CBP collected deposits and suspended liquidation from March 25, 2026. Provisional measures ended, so Commerce instructed CBP to discontinue suspension for entries on or after July 23, 2026, but continue suspension for entries on or before July 22, 2026. If the ITC issues an affirmative injury determination, Commerce will issue a CVD order, reinstate suspension under section 706(a), and require cash deposits at the final rates above.
ITC will make final injury determinations within 45 days of these finals. If injury is negative, the proceeding terminates and deposits are refunded. Do not treat these finals as orders until the ITC acts. Companion Norway AD final for the same product: Norway HPDP final AD. Contacts: AD Ian Riggs (202) 482-3810; CVD Sarah Keith (202) 482-0264 or Gorden Struck (202) 482-8151.
AD and CVD duties are not drawback-eligible (19 U.S.C. 1677h). Ordinary customs duties on the same entries can still be drawback-eligible when merchandise is exported or destroyed and the claim otherwise qualifies. See AD/CVD drawback exclusion.
Action items
- Map HPDP SKUs to scope (alpha cellulose, brightness, viscosity exclusions, third-country finishing) before relying on HTS alone.
- Model combined AD+CVD deposit exposure at final rates (AD CD 6.40% + CVD 9.37% for Bracell / All Others if both deposit streams apply to the entry).
- Confirm entry dates against provisional windows: AD suspend from May 27, 2026; CVD deposits from March 25, 2026, with CVD suspend discontinued on or after July 23, 2026 pending any ITC-affirmative order.
- Watch the ITC injury clock (within 45 days of these finals) before treating cash deposits as ordered duties.
- FR Docs. 2026-21139 (AD; 91 FR 65723-65725; A-351-866) and 2026-21138 (CVD; 91 FR 65725-65727; C-351-867): Brazil HPDP finals applicable Oct 16, 2026. ITC injury still pending.
- Final AD: Bracell / All Others 6.50%; cash deposit adjusted for subsidy offsets 6.40%. Final CVD: Bracell / All Others 9.37% ad valorem.
- AD POI Jul 1, 2024 through Jun 30, 2025; CVD POI Jan 1 through Dec 31, 2024. Bracell is the mandatory / examined producer-exporter group.
- AD suspension continues for entries on or after May 27, 2026. CVD provisional measures: deposits from Mar 25, 2026; discontinue suspend on/after Jul 23, 2026; continue on/before Jul 22, 2026; order would reinstate if ITC affirmative.
- AD/CVD not drawback-eligible (19 U.S.C. 1677h); ordinary duties on the same entries are a separate analysis.
- High Purity Dissolving Pulp From Brazil: Final Affirmative Determination of Sales at Less Than Fair Value (91 FR 65723-65725; FR Doc. 2026-21139; A-351-866) · U.S. Department of Commerce, International Trade Administration
- High Purity Dissolving Pulp From Brazil: Final Affirmative Countervailing Duty Determination (91 FR 65725-65727; FR Doc. 2026-21138; C-351-867) · U.S. Department of Commerce, International Trade Administration
This article is for general information and is not legal or tax advice. Drawback eligibility depends on your specific facts, and final refunds are determined by CBP at liquidation. Consult a licensed customs broker or attorney for your situation.
