China wood mouldings: CIT Timken entry-type notice

Commerce published twin Timken notices amending the 2020-2021 administrative reviews of wood mouldings and millwork products from China after a CIT final judgment in China Cornici Co., Ltd. and RaoPing HongRong Handicrafts Co., Ltd. v. United States, Court Nos. 23-00216 and 23-00217, Slip Op. 26-118 (Sept. 23, 2026). AD notice: 91 FR 65522-65523 (FR Doc. 2026-21045; A-570-117), applicable October 5, 2026. CVD companion: 91 FR 65523-65525 (FR Doc. 2026-21038; C-570-118), applicable October 3, 2026.

Entry type mattered: Type 01 filings without AD/CVD deposits led to rescission fights. On remand Commerce kept the companies in the reviews, set cash deposits going forward, and will not reliquidate already-liquidated POR entries.

Litigation posture

• CIT remand: Slip Op. 25-118 (Sept. 5, 2025) directed Commerce to reconsider rescinding the reviews and to consider how to adjust proceedings when prior disclosures and deposits remedy mistakes on entry papers, addressing all statutes at play.
• Remand results: Final Redetermination dated May 1, 2026. CIT sustained on September 23, 2026 (Slip Op. 26-118).
• Timken framework: Timken Co. v. United States, 893 F.2d 337 (Fed. Cir. 1990), as clarified by Diamond Sawblades, 626 F.3d 1374 (Fed. Cir. 2010).

AD notice (A-570-117)

POR August 12, 2020 through January 31, 2022. Original Final Results 88 FR 62539 (Sept. 12, 2023) rescinded review for China Cornici (no suspended entries) and denied a separate rate to Chen Chiu Global Corp., a third-country reseller of RaoPing HongRong merchandise. On remand Commerce did not rescind for China Cornici, did not grant China Cornici a separate rate, and did not grant Chen Chiu a separate rate. Amended AD cash deposit rate for China Cornici: 220.87 percent (China-wide entity rate from the order, 86 FR 9486, Feb. 16, 2021). No revised cash deposit instructions for Chen Chiu. Contact: Patrick Barton, (202) 482-0012.

CVD notice (C-570-118)

POR June 12, 2020 through December 31, 2021. Original Final Results 88 FR 62319 (Sept. 11, 2023). Commerce recognized China Cornici tried to change with CBP the classification of its entry from Type 01 (no CVD cash deposits paid at entry) to Type 03 and pay CVD owed, but rescinded because no record evidence showed a suspended entry at the time. On remand Commerce solicited information from the companies and CBP that corroborated their claims and did not rescind. Amended CVD cash deposit rate: 8.89 percent ad valorem for both China Cornici and RaoPing HongRong. Contact: Brandon James, (202) 482-7472.

Liquidation

In both notices the CIT affirmed the POR entries were already liquidated and Commerce lacks authority to reliquidate. If the ruling is not appealed or is upheld, Commerce will not issue assessment instructions for those POR entries.

Action items

• Treat entry type as a first-class control: AD/CVD merchandise entered as Type 01 rather than Type 03 creates review and deposit problems.
• Use prior disclosure and post-summary corrections promptly when entry papers need fixing.
• Current cash deposit rates for China Cornici (220.87% AD; 8.89% CVD) and RaoPing HongRong (8.89% CVD) apply going forward pending appeal; check supplier/exporter combinations on future entries.

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.