Mexico HWR pipe AD: PLM successor CCR prelims
Expedited CCR prelims: Perfiles LM is successor-in-interest to Perfiles y Herrajes LM. Case briefs by our count November 2, 2026.
Commerce filed initiation and expedited preliminary results of a changed circumstances review (CCR) of the antidumping duty order on heavy-walled rectangular welded carbon steel pipes and tubes (HWR) from Mexico for public inspection on October 23, 2026, scheduled for publication October 26, 2026 (91 FR 67289-67290; FR Doc. 2026-21790; A-201-847). Applicable October 26, 2026.
Prelim: Perfiles LM is successor-in-interest to Perfiles y Herrajes LM. If finals stay the same, PLM-exported entries get PyH's AD cash deposit rate.
What a successor-in-interest CCR does
Under section 751(b) of the Tariff Act and 19 CFR 351.216, Commerce may review an order when changed circumstances warrant it. One common use is a successor-in-interest (successorship) determination after a name change, merger, or spinoff, so the new company receives the predecessor's cash deposit rate if it operates as essentially the same business entity. Commerce looks at management and ownership, production facilities, supplier relationships, and customer base. No single factor is dispositive.
Record and preliminary finding
- Order: AD order on HWR from Korea, Mexico, and Turkey, 81 FR 62865 (September 13, 2016).
- Name change: Perfiles y Herrajes LM, S.A. de C.V. (PyH) changed its name to Perfiles LM, S.A. de C.V. (PLM) effective July 11, 2017. PLM requested the CCR August 19, 2026.
- Questionnaire path: on September 3, 2026 Commerce declined to initiate pending more information and issued a questionnaire; PLM responded September 21, 2026; no comments from other parties.
- Prelim: Commerce combined initiation and expedited prelims under 19 CFR 351.221(c)(3)(ii) and preliminarily finds PLM is the successor-in-interest to PyH. If final results are unchanged, Commerce intends to instruct CBP to assign PLM-exported entries the AD cash deposit rate applicable to PyH. The notice does not state that rate.
Order 81 FR 62865 · name change effective July 11, 2017 · CCR request Aug 19, 2026
Case briefs: no later than 7 days after publication · by our count Nov 2, 2026
Rebuttals: 7 days after case-brief deadline · by our count Nov 9, 2026 · ACCESS by 5:00 p.m. ET
Contact: Paola Aleman Ordaz · 202-482-4031
Comment and final-result timing
Case briefs no later than seven days after publication (by our count, November 2, 2026). Rebuttal briefs seven days after the case brief deadline (by our count, November 9, 2026). Hearing requests within seven days of publication (by our count, November 2, 2026). Briefs must include a table of contents, a table of authorities, and executive summaries of no more than 450 words per issue, filed via ACCESS by 5:00 p.m. ET. Final results no later than 270 days after initiation, or within 45 days if all parties agree. Treating initiation as the October 26, 2026 applicable date, that is by our count no later than July 23, 2027, or by December 10, 2026 if all parties agree.
AD duties are not drawback-eligible (19 U.S.C. 1677h). Ordinary customs duties on the same entries can still qualify when merchandise is exported or destroyed (or used to manufacture exported goods) and the claim otherwise qualifies. See AD/CVD drawback exclusion and how to file a duty drawback claim.
Action items
- Align names on papers: importers buying HWR from PLM should check that entries, invoices, and manufacturer/exporter identification match the name change.
- Brokers: map PyH to PLM: note the company name mapping while finals are pending.
- Track finals: deposit assignment to PyH's rate is intended only if final results remain unchanged. Do not state or assume a rate the notice does not give.
- FR Doc. 2026-21790 (91 FR 67289-67290; A-201-847): Commerce initiated and issued expedited prelims of a CCR for Mexico HWR pipe AD.
- Prelim: Perfiles LM, S.A. de C.V. is successor-in-interest to Perfiles y Herrajes LM, S.A. de C.V. (name change effective July 11, 2017). Order: 81 FR 62865.
- If finals unchanged, CBP would assign PLM-exported entries the AD cash deposit rate applicable to PyH (rate not stated in this notice).
- Case briefs by our count Nov 2, 2026; rebuttals by our count Nov 9, 2026; hearing requests by our count Nov 2, 2026. Finals within 270 days of initiation (by our count July 23, 2027) or 45 days if all agree (by our count Dec 10, 2026).
- AD not drawback-eligible (19 U.S.C. 1677h); ordinary duties may qualify if the claim qualifies. Contact: Paola Aleman Ordaz 202-482-4031.
- Heavy-Walled Rectangular Welded Carbon Steel Pipes and Tubes From Mexico: Initiation and Expedited Preliminary Results of Changed Circumstances Review (91 FR 67289-67290; FR Doc. 2026-21790; A-201-847) · 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.