China drawn stainless sinks CVD: all-others rate correction
Commerce corrects the all-others rate in the first and second CVD sunset finals for China drawn stainless steel sinks from 8.61% to 8.51%. Confirm systems; no deposit/refund claims in the notice.
Commerce corrects the all-others rate stated in the final results of the expedited first and second sunset reviews of the countervailing duty order on drawn stainless steel sinks from China (case C-570-984). The correction is FR Doc. 2026-20481 (91 FR 63523), published October 6, 2026. Dated October 1, 2026, signed by Scot Fullerton, Acting Deputy Assistant Secretary for AD/CVD Operations.
Both sunset notices incorrectly stated the all-others rate as 8.61%. The correction changes All Others to 8.51% in the 2018 and 2023 net subsidy rate tables. The notice says nothing about cash deposits, liquidation, or refunds.
First sunset: 83 FR 35212 (Jul 25, 2018; FR Doc 2018-15883) · page 35213 All Others line → 8.51%
Second sunset: 88 FR 72428 (Oct 20, 2023; FR Doc 2023-23269) · page 72429 All Others line → 8.51%
Authority: sections 751(a)(1) and 777(i)(1) of the Act; 19 CFR 351.221(b)(4) · Contact: Sarah Keith, (202) 482-0264
What was wrong, and what changes
Commerce's notices of the final results of the first CVD sunset review (83 FR 35212, July 25, 2018, FR Doc 2018-15883) and second CVD sunset review (88 FR 72428, October 20, 2023, FR Doc 2023-23269) incorrectly stated the all-others rate as 8.61 percent. The correction changes the All Others line of the net subsidy rate table to 8.51 percent in both notices (page 35213 of the 2018 notice; page 72429 of the 2023 notice).
FR Doc. 2026-20481 does not say anything about cash deposit instructions, liquidation, or refunds, and does not say whether any entries were deposited at 8.61%. On its own, the correction is not a deposit or refund instruction. Verify applicable CBP AD/CVD messages and your entry systems for C-570-984, and ask your broker or counsel if you believe entries used the wrong rate. Sunset review notices report rates likely to prevail; this correction fixes the reported figure.
CVD on drawn stainless steel sinks is 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.
Action items
- Verify applicable CBP instructions for C-570-984 in entry systems and CBP AD/CVD messages. This FR correction only fixes the all-others figure reported in the sunset notices (8.61% to 8.51%); it does not itself issue cash-deposit or liquidation instructions.
- Ask broker or counsel if you believe covered entries used the wrong all-others rate; the correction alone is not a deposit or refund directive.
- Keep CVD out of drawback claims under 19 U.S.C. § 1677h; track ordinary duty separately if you may export or destroy.
- FR Doc. 2026-20481 (91 FR 63523; C-570-984): Commerce corrects the all-others rate in the first and second CVD sunset final results for drawn stainless steel sinks from China from 8.61% to 8.51%.
- Corrected lines: 83 FR 35212 (Jul 25, 2018) page 35213; 88 FR 72428 (Oct 20, 2023) page 72429. Dated Oct 1, 2026; published Oct 6, 2026.
- Issued under sections 751(a)(1) and 777(i)(1) of the Act and 19 CFR 351.221(b)(4). Contact: Sarah Keith, (202) 482-0264.
- The notice does not address cash deposits, liquidation, or refunds. Verify applicable CBP AD/CVD messages; ask counsel if entries may have used the wrong all-others rate.
- CVD is not drawback-eligible under 19 U.S.C. § 1677h; separate ordinary duty for any export/destruction claim.
- Drawn Stainless Steel Sinks From the People's Republic of China: Final Results of the Expedited First and Second Sunset Reviews of the Countervailing Duty Order; Correction (91 FR 63523; FR Doc. 2026-20481) · 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.