Vietnam plywood AD: panel-size scope correction
Commerce corrects common panel sizes in the Vietnam hardwood plywood AD final scope. ITC injury affirmative; deposit and drawback notes.
Commerce published a correction to the scope language in its final antidumping determination on hardwood and decorative plywood from Vietnam (91 FR 66545; FR Doc. C1-2026-14614; A-552-851), in the October 21, 2026 Federal Register. The correction fixes a garbled common-panel-size list on page 45786 of the final determination (91 FR 45782-45787; FR Doc. 2026-14614; applicable July 21, 2026). Separately, the ITC found material injury by reason of hardwood and decorative plywood (excluding all softwood structural plywood) from China, Indonesia, and Vietnam sold at LTFV and subsidized (91 FR 57383; FR Doc. 2026-18367).
Scope fix: common panel sizes now read 1219 x 1829 mm (48 x 72), 1219 x 2438 mm (48 x 96), and 1219 x 3048 mm (48 x 120). Scope still covers all dimensions.
What the correction changes
The final determination's Appendix I scope states that all hardwood and decorative plywood is included without regard to dimension (overall thickness, face/back/core/inner veneer thickness, width, or length). It then lists the most common panel sizes as examples. The published text on page 45786 had a garbled phrase: "1219 x 1829 mm (48 x 72 inches), 1219 x 120 inches)". The correction replaces that with "1219 x 1829 mm (48 x 72 inches), 1219 x 2438 mm (48 x 96 inches), and 1219 x 3048 mm (48 x 120 inches)".
The correction notice refers to "the issue of Wednesday, September 30, 2026" for document 2026-14614 on pages 45782 through 45787. Those pages and FR Doc. 2026-14614 are the final determination published July 21, 2026. The correction notice's issue-date reference does not match the July 21, 2026 publication of that document.
Final AD determination (Vietnam)
POI: Oct 1, 2024 through Mar 31, 2025 · Final negative critical circumstances
Separate-rate companies (52, incl. Junma Phu Tho and Trieu Thai) and Vietnam-wide: 90.12% WADM; 84.95% cash deposit adjusted for subsidy offsets (table)
Suspension of liquidation continues for entries on or after Mar 2, 2026 (preliminary determination publication)
Contacts: Kabir Archuletta (202) 482-2593; Robert Shore (202) 482-3261
Commerce found Junma Phu Tho Co., Ltd., Trieu Thai (Nhat Duy Production and Trading Co., Ltd./Trieu Thai Son Co., Ltd.), and 50 other non-individually examined companies eligible for a separate rate (52 companies total). Separate-rate companies and the Vietnam-wide entity were assigned a 90.12 percent estimated weighted-average dumping margin. The notice table lists an 84.95 percent cash deposit rate adjusted for subsidy offsets.
Commerce said it adjusted the cash deposit rate for export subsidies found in the companion CVD investigation, but suspension of liquidation of CVD provisional measures had been discontinued. Therefore Commerce was not instructing CBP to collect deposits based on the export-subsidy-adjusted margin at that time. If the ITC made a final affirmative determination of injury due to both dumping and subsidies, Commerce stated the cash deposit rate would be revised effective on publication of that ITC determination to the company-specific estimated weighted-average dumping margin adjusted for export subsidies. Confirm the deposit rate in any AD order and CBP instructions; these sources do not include a Federal Register AD/CVD order notice or order date for these countries.
ITC final injury
The ITC determined that a U.S. industry is materially injured by reason of imports of hardwood and decorative plywood (excluding all softwood structural plywood) from China, Indonesia, and Vietnam found by Commerce to be sold at LTFV and subsidized (Inv. Nos. 701-TA-764-766 and 731-TA-1747-1749 (Final); FR Doc. 2026-18367). The merchandise is provided for in 35 subheadings in heading 4412 (4412.10.05, 4412.31.06, 4412.31.26, 4412.31.42, 4412.31.45, 4412.31.48, 4412.31.52, 4412.31.61, 4412.31.92, 4412.33.06, 4412.33.26, 4412.33.32, 4412.33.57, 4412.34.26, 4412.34.32, 4412.34.57, 4412.39.40, 4412.39.50, 4412.41.00, 4412.42.00, 4412.51.10, 4412.51.31, 4412.51.41, 4412.51.51, 4412.52.10, 4412.52.31, 4412.52.41, 4412.91.06, 4412.91.10, 4412.91.31, 4412.91.41, 4412.92.07, 4412.92.11, 4412.92.31, and 4412.92.42). Softwood structural plywood investigations were terminated for negligibility. Determinations were filed September 4, 2026; views are in USITC Publication 5784 (September 2026). Commissioners Bartholomew Thanhauser and David Foley Jr. did not participate.
AD/CVD duties are not drawback-eligible (19 U.S.C. 1677h). Ordinary customs duties on plywood later exported or used to manufacture exported goods (for example furniture or cabinets) may qualify if the claim otherwise qualifies. See AD/CVD drawback exclusion and how to file a duty drawback claim.
Action items
- Check dimensions against corrected scope: plywood importers and furniture/cabinet makers should read the common-panel-size examples as corrected, remembering the scope still covers all dimensions.
- Confirm deposit rates with your broker: the final determination table shows 90.12 percent / 84.95 percent adjusted, but Commerce was not collecting the export-subsidy-adjusted rate while CVD provisional measures were discontinued; verify current CBP instructions.
- Track order publication: these sources do not include Federal Register AD/CVD order notices for China, Indonesia, or Vietnam hardwood and decorative plywood.
- Keep suspension dates straight: liquidation remains suspended for Vietnam AD entries on or after March 2, 2026.
- FR Doc. C1-2026-14614 (91 FR 66545): corrects Vietnam hardwood plywood AD final scope common panel sizes to 48x72, 48x96, and 48x120 (mm equivalents). Scope still covers all dimensions.
- Underlying final: FR Doc. 2026-14614 (91 FR 45782-45787; Jul 21, 2026); POI Oct 1, 2024-Mar 31, 2025; final negative critical circumstances; 52 separate-rate companies and Vietnam-wide at 90.12% / 84.95% adjusted table rates.
- Commerce was not instructing CBP to collect the export-subsidy-adjusted deposit while CVD provisional measures were discontinued; confirm current deposits in any order and CBP instructions. No order notice in these sources.
- ITC (FR Doc. 2026-18367): material injury affirmative on hardwood and decorative plywood (excluding softwood structural plywood) from China, Indonesia, and Vietnam; softwood structural plywood terminated for negligibility.
- AD/CVD not drawback-eligible; ordinary duties on plywood used in exported goods may qualify if the claim qualifies.
- Hardwood and Decorative Plywood From the Socialist Republic of Vietnam: Final Affirmative Determination of Sales at Less Than Fair Value and Final Negative Determination of Critical Circumstances; Correction (91 FR 66545; FR Doc. C1-2026-14614) · International Trade Administration, Department of Commerce
- Hardwood and Decorative Plywood from the Socialist Republic of Vietnam: Final Affirmative Determination of Sales at Less Than Fair Value and Final Negative Determination of Critical Circumstances (91 FR 45782-45787; FR Doc. 2026-14614) · International Trade Administration, Department of Commerce
- Hardwood and Decorative Plywood From China, Indonesia, and Vietnam; Determinations (91 FR 57383; FR Doc. 2026-18367) · U.S. International Trade Commission
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.