China CBS: preliminary CVD and critical circumstances (107.57%)
Commerce preliminary affirmative CVD and critical circumstances on China N-Cyclohexylbenzothiazole-2-Sulfenamide (CBS). All-AFA rates, 90-day retroactive suspension, AD alignment, and the drawback note.
Commerce published a preliminary affirmative countervailing duty determination, a preliminary affirmative critical circumstances determination, and alignment of the final CVD determination with the companion AD final for N-Cyclohexylbenzothiazole-2-Sulfenamide (CBS) from China (C-570-235). The notice is applicable October 8, 2026 (91 FR 64337; FR Doc. 2026-20692). Period of investigation: January 1 through December 31, 2025.
Initiation: 91 FR 32946 (June 2, 2026). Preliminary determination postponed (91 FR 42176, July 8, 2026) to October 5, 2026. Petitioner: LANXESS Corporation. Scope covers CBS (CAS 95-33-0; also known under names including Accelerator CZ, CBTS, Thiohexam, DURAX, and others listed in Appendix I), commonly as off-white or light gray powder, oiled powder, or granule, with HTS references under 2934.20.8000, 3812.10.1000, and 3812.10.5000.
All preliminary CVD rates 107.57% ad valorem (facts available with adverse inferences). Critical circumstances affirmative: suspension reaches unliquidated entries from 90 days before October 8, 2026. Final CVD aligned with AD final (due no later than January 11, 2027, unless postponed).
Preliminary subsidy rates (C-570-235)
Shandong Derek New Materials Co., Ltd: *107.57%
Shandong Yanggu Huatai International Co., Ltd: *107.57%
Non-responsive: Alchemy Trading Shanghai Limited; Kemai Chemical Company Limited; SAIC Motor Corporation Limited; Shandong Sunsine Chemical Co., Ltd.; Yingtai International Trading Co.: *107.57%
All Others: 107.57%
* Rate based on facts available with adverse inferences. No calculations to disclose. Contact: Brendan Santschi (202) 482-4141
Critical circumstances and suspension
Commerce preliminarily finds critical circumstances for Derek, Huatai, the non-responsive companies, and all other producers and/or exporters. Under section 703(e)(2)(A) of the Act, suspension of liquidation applies to unliquidated entries of merchandise from those exporters/producers that were entered, or withdrawn from warehouse, for consumption on or after the date which is 90 days before the publication of this notice. That date, by our count from the October 8, 2026 publication, is July 10, 2026.
Going forward from publication, Commerce will direct CBP to suspend liquidation of subject entries on or after October 8, 2026, and to require cash deposits at the company-specific or all-others estimated subsidy rates above.
Alignment, briefing, and ITC timing
- Final CVD aligned with AD final: currently scheduled no later than January 11, 2027, unless postponed (petitioner alignment request dated September 16, 2026).
- Case briefs: no later than 30 days after publication. That date is Saturday, November 7, 2026, so under 19 CFR 351.303(b)(1) it moves to the next business day, Monday, November 9, 2026. ACCESS by 5:00 p.m. ET.
- Rebuttal briefs: 5 days after the adjusted case-brief deadline (November 9), which is Saturday, November 14, 2026, so by our count it moves to Monday, November 16, 2026.
- Hearing requests: within 30 days after publication. That date is Saturday, November 7, 2026, so by our count it moves to Monday, November 9, 2026.
- ITC: if the final determination is affirmative, the ITC will determine before the later of 120 days after this preliminary determination or 45 days after the final determination whether imports of CBS from China are materially injuring, or threaten material injury to, the U.S. industry.
CVD assessments and cash deposits are not drawback-eligible (19 U.S.C. § 1677h; see AD/CVD drawback exclusion). Ordinary customs duties on the same entries can still be drawback-eligible when merchandise is exported or destroyed, so separate CVD amounts from ordinary duty in claim math. Critical-circumstances retroactivity is a deposit and liquidation risk, not a refund path.
Action items
- Map China CBS suppliers to Derek, Huatai, the listed non-responsive names, or all-others. Expect 107.57% CVD cash deposits from the October 8, 2026 publication date.
- Pull unliquidated entries back 90 days (from July 10, 2026 by our count) for critical-circumstances exposure. Confirm CBP suspension and deposit instructions against your entry file.
- Calendar ACCESS briefs (case briefs and hearing requests by Monday, November 9, 2026; rebuttals by Monday, November 16, 2026, after weekend rollovers under 19 CFR 351.303(b)(1)) and watch the aligned AD/CVD finals due no later than January 11, 2027.
- FR Doc. 2026-20692 (91 FR 64337; C-570-235): China CBS preliminary affirmative CVD, preliminary affirmative critical circumstances, and alignment with AD final. Applicable Oct 8, 2026. POI CY2025.
- All rates 107.57% ad valorem based on facts available with adverse inferences (Derek, Huatai, five non-responsive companies, and All Others).
- Critical circumstances: suspension applies to unliquidated entries entered/withdrawn on or after 90 days before publication (Jul 10, 2026 by our count).
- Final CVD aligned with AD final, currently due no later than Jan 11, 2027, unless postponed. Case briefs 30 days after publication fall on Sat Nov 7 and move to Mon Nov 9 under 19 CFR 351.303(b)(1); rebuttals 5 days after that adjusted deadline fall on Sat Nov 14 and move to Mon Nov 16.
- CVD is not drawback-eligible. Separate CVD from ordinary duty in claim math. Contact: Brendan Santschi (202) 482-4141.
- N-Cyclohexylbenzothiazole-2-Sulfenamide From the People's Republic of China: Preliminary Affirmative Countervailing Duty Determination, Preliminary Affirmative Critical Circumstances Determination, and Alignment of Final Determination With Final Antidumping Duty Determination (91 FR 64337; FR Doc. 2026-20692) · International Trade Administration, Department of Commerce
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.