Commerce Affirms 186.84% Dumping Margin on Vietnam Chassis

Content

SUMMARY:

The U.S. Department of Commerce (Commerce) determines that certain chassis and subassemblies thereof (chassis) from the Socialist
Republic of Vietnam (Vietnam) are being, or are likely to be, sold in the United States at less than fair value (LTFV). The
period of investigation (POI) is July 1, 2024, through December 31, 2024.

DATES:

Applicable April 24, 2026.

FOR FURTHER INFORMATION CONTACT:

Elizabeth Beuley or Benito Ballesteros, AD/CVD Operations, Office IX, Enforcement and Compliance, International Trade Administration,
U.S. Department of Commerce, 1401 Constitution Avenue NW, Washington, DC 20230; telephone: (202) 482-3269 or (202) 482-7425,
respectively.

SUPPLEMENTARY INFORMATION:

Background

On September 29, 2025, Commerce published the Preliminary Determination in this investigation and invited interested parties to comment. (1) Due to the lapse in appropriations and Federal Government shutdown, on November 14, 2025, Commerce tolled all deadlines in
administrative proceedings by 47 days. (2) Additionally, due to a backlog of documents that were electronically filed via Enforcement and Compliance's Antidumping and
Countervailing Duty Centralized Electronic Service System (ACCESS) during the Federal Government shutdown, on November 24,
2025, Commerce tolled all deadlines in administrative proceedings by an additional 21 days. (3) Accordingly, the deadline for this final determination is now April 20, 2026.

For a complete description of the events that occurred since the Preliminary Determination, see the Issues and Decision Memorandum. (4) The Issues and Decision Memorandum is a public document and is on file electronically via ACCESS. ACCESS is available to registered
users at https://access.trade.gov. In addition, a complete version of the Issues and Decision Memorandum can be accessed directly at https://access.trade.gov/frnotices.

Scope of the Investigation

The products covered by this investigation are chassis from Vietnam. For a complete description of the scope of this investigation, see Appendix I.

Scope Comments

During the course of this investigation, Commerce received scope comments from interested parties. Commerce issued a Preliminary
Scope Decision Memorandum to address these comments and set aside a period of time for parties to address scope issues in
scope-specific case and rebuttal briefs. (5) Between August and September 2025, Commerce received scope case and rebuttal briefs from interested parties. (6) On February 10, 2026, the petitioner requested a scope exclusion. (7) After analyzing these comments, we made changes to the scope of the investigation published in the Preliminary Determination, as noted in Appendix I. (8)

Verification

Commerce conducted verification of the information relied upon in making its final determination in this investigation, as
provided in section 782(i) of the Tariff Act of 1930, as amended (the Act). Specifically, in December 2025, we conducted on-site
verification of the data reported by Thaco Special Vehicles Manufacturing Limited Company and Thaco Industries Trailers and
Heavy Steel Structures Manufacturing Limited Liability Company (collectively, Thaco), using standard verification procedures,

including an examination of relevant sales and accounting records. (9)

Analysis of Comments Received

The issues raised in the case and rebuttal briefs by interested parties in this investigation are discussed in the Issues
and Decision Memorandum. For a list of the issues addressed in the Issues and Decision Memorandum, see Appendix II.

Changes Since the Preliminary Determination

Based on our review and analysis of the comments received from interested parties, we made certain changes to the margin calculations
for Thaco. For a discussion of these changes, see the Issues and Decision Memorandum.

Separate Rates and the Vietnam-Wide Entity

No party commented on Commerce's preliminary separate rate determination for Thaco. Accordingly, we continue to find that
Thaco is eligible for a separate rate. Additionally, because we preliminarily did not find that the Vietnam-wide entity failed
to cooperate in this investigation, we assigned the estimated weighted-average dumping margin calculated for Thaco as the
estimated weighted-average dumping margin for the Vietnam-wide entity. No party commented on our preliminary finding with
respect to the Vietnam-wide entity. Therefore, we continue to assign the estimated weighted-average dumping margin calculated
for Thaco to the Vietnam-wide entity.

Combination Rates

Consistent with the Initiation Notice, (10) the Preliminary Determination, and Policy Bulletin 05.1, (11) Commerce calculated a combination rate for Thaco, which is the sole respondent eligible for a separate rate in this investigation.

Final Determination

Commerce determines that the following estimated weighted-average dumping margins exist for the period July 1, 2024, through
December 31, 2024:

| Producer | Exporter | Weighted-average dumping margin
(percent) |
| --- | --- | --- |
| Thaco Special Vehicles Manufacturing Limited Company; Thaco Industries Trailers and Heavy Steel Structures Manufacturing Limited
Liability Company | Thaco Special Vehicles Manufacturing Limited Company; Thaco Industries Trailers and Heavy Steel Structures Manufacturing Limited
Liability Company | 186.84 |
| Vietnam-wide Entity | 186.84 | |

Disclosure

Commerce intends to disclose the calculations and analysis performed in this final determination to interested parties within
five days of any public announcement or, if there is no public announcement, within five days of the date of publication of
this notice, in accordance with 19 CFR 351.224(b).

Suspension of Liquidation

In accordance with section 733(d)(1)(B) of the Act, we will instruct U.S. Customs and Border Protection (CBP) to suspend liquidation
of all entries of subject merchandise, as described in Appendix I of this notice, which were entered, or withdrawn from warehouse,
for consumption, on or after September 29, 2025, the date of publication of the Preliminary Determination in the
Federal Register
. In accordance with section 733(d) of the Act, we instructed CBP to discontinue the suspension of liquidation of all entries
of subject merchandise entered or withdrawn from warehouse, on or after March 28, 2026, but to continue the suspension of
liquidation of all entries of subject merchandise on or before March 27, 2026.

If the U.S. International Trade Commission (ITC) issues a final affirmative injury determination, we will issue an antidumping
duty order, reinstate the suspension of liquidation under section 736(a) of the Act, and require a cash deposit of estimated
antidumping duties for such entries of subject merchandise in the amounts indicated above, in accordance with section 736(a)
of the Act, as follows: (1) the cash deposit rate for the producer/exporter combination listed in the table above will be
the rate identified in the table; (2) for all combinations of Vietnamese producers/exporters of subject merchandise that have
not established eligibility for their own separate rates, the cash deposit rate will be the rate established for the Vietnam-wide
entity; and (3) for all third country exporters of subject merchandise not listed in the table above, the cash deposit rate
will be the cash deposit rate applicable to the Vietnamese producer/exporter combination (or Vietnam-wide entity) that supplied
that third-country exporter.

If the ITC determines that material injury, or threat of material injury, does not exist, this proceeding will be terminated,
and all estimated duties deposited or securities posted as a result of the suspension of liquidation will be refunded or canceled.

ITC Notification

In accordance with section 735(d) of the Act, we will notify the ITC of our final affirmative determination of sales at LTFV.
Because the final determination in this investigation is affirmative, in accordance with section 735(b)(2) of the Act, the
ITC will make its final determination as to whether the domestic industry in the United States is materially injured or threatened
with material injury by reason of imports of chassis from Vietnam no later than 45 days after our final determination. If
the ITC determines that such material injury or threat of material injury does not exist, this proceeding will be terminated,
all cash deposits posted will be refunded, and suspension of liquidation will be lifted. If the ITC determines that such injury
does exist, Commerce will issue an antidumping duty order directing CBP to assess, upon further instruction by Commerce, antidumping
duties on all imports of the subject merchandise entered or withdrawn from warehouse for consumption on or after the effective

date of the suspension of liquidation, as discussed in the “Continuation of Suspension of Liquidation” section.

Administrative Protective Order (APO)

This notice also serves as a final reminder to parties subject to APO of their responsibility concerning the return or destruction
of proprietary information disclosed under APO in accordance with 19 CFR 351.305(a)(3), which continues to govern business
proprietary information in this segment of the proceeding. Timely written notification of the return or destruction of APO
materials, or conversion to judicial protective order, is hereby requested. Failure to comply with the regulations and terms
of an APO is a violation which is subject to sanction.

Notification to Interested Parties

This determination is issued and published in accordance with sections 735(d) and 777(i)(1) of the Act, and 19 CFR 351.210(c).

Dated: April 20, 2026. Christopher Abbott, Deputy Assistant Secretary for Policy and Negotiations, performing the non-exclusive functions and duties of the Assistant
Secretary for Enforcement and Compliance.

Appendix I

Scope of the Investigation

The merchandise covered by this investigation consists of chassis and subassemblies thereof whether finished or unfinished,
whether assembled or unassembled, whether coated or uncoated, regardless of the number of axles, for carriage of containers,
or other payloads (including self-supporting payloads) for road, marine roll-on/roll-off (RORO) and/or rail transport. Chassis
are typically, but are not limited to, rectangular framed trailers with a suspension and axle system, wheels and tires, brakes,
a lighting and electrical system, a coupling for towing behind a truck tractor, and a locking system or systems to secure
the shipping container or containers to the chassis using twistlocks, slide pins or similar attachment devices to engage the
corner fittings on the container or other payload.

Subject merchandise includes, but is not limited to, the following subassemblies:

• Chassis frames, or sections of chassis frames, including kingpin assemblies, bolsters consisting of transverse beams with locking or support mechanisms, goosenecks, drop assemblies, extension mechanisms and/or rear impact guards;
• Running gear assemblies or axle assemblies for connection to the chassis frame, whether fixed in nature or capable of sliding fore and aft or lifting up and lowering down, which may or may not include suspension(s) (mechanical or pneumatic), wheel end components, slack adjusters, dressed axles, brake chambers, locking pins, and tires and wheels; and
• Assemblies that connect to the chassis frame or a section of the chassis frame, such as but not limited to, pintle hooks or B-trains (which include a fifth wheel), which are capable of connecting a chassis to a converter dolly or another chassis. Importation of any of these subassemblies, whether assembled or unassembled, constitutes an unfinished chassis for purposes of this investigation.

Subject merchandise also includes chassis, whether finished or unfinished, entered with components such as, but not limited
to: hub and drum assemblies, brake assemblies (either drum or disc), bare axles, brake chambers, suspensions and suspension
components, wheel end components, landing gear legs, spoke or disc wheels, tires, brake control systems, electrical harnesses
and lighting systems.

Processing of finished and unfinished chassis and components such as trimming, cutting, grinding, notching, punching, drilling,
painting, coating, staining, finishing, assembly, or any other processing either in the country of manufacture of the in-scope
product or in a third country does not remove the product from the scope. Inclusion of other components not identified as
comprising the finished or unfinished chassis does not remove the product from the scope.

Individual components entered and sold by themselves are not subject to the investigation, but components entered with a finished
or unfinished chassis are subject merchandise. A finished chassis is ultimately comprised of several different types of subassemblies.
Within each subassembly there are numerous components that comprise a given subassembly.

This scope excludes dry van trailers, refrigerated van trailers and flatbed trailers. Dry van trailers are trailers with a
wholly enclosed cargo space comprised of fixed sides, nose, floor and roof, with articulated panels (doors) across the rear
and occasionally at selected places on the sides, with the cargo space being permanently incorporated in the trailer itself.
Refrigerated van trailers are trailers with a wholly enclosed cargo space comprised of fixed sides, nose, floor and roof,
with articulated panels (doors) across the rear and occasionally at selected places on the sides, with the cargo space being
permanently incorporated in the trailer and being insulated, possessing specific thermal properties intended for use with
self-contained refrigeration systems. Flatbed (or platform) trailers consist of load carrying main frames and a solid, flat
or stepped loading deck or floor permanently incorporated with and supported by frame rails and cross members.

The scope also excludes fully and permanently assembled trailers that have permanently incorporated floors welded to the frame
without a locking mechanism, a gross axle weight ratings of 8,000 lbs or less, and that connect to Federal Highway Administration
Class 3 or Class 5 vehicles with a coupler rated for SAE J684 Standard Class 4, whether entered with or without neck, ramp,
dove tail, or dump/safety arm components. The scope also excludes fully dressed axle subassemblies with a gross axle weight
rating of 8,000 lbs or less, an outer diameter of the axle beam of three inches or less, and eight or fewer lug nuts.

The finished and unfinished chassis subject to this investigation are typically classified in the Harmonized Tariff Schedule
of the United States (HTSUS) at subheadings: 8716.39.0090 and 8716.90.5060. Imports of finished and unfinished chassis may
also enter under HTSUS subheading 8716.90.5010. While the HTSUS subheadings are provided for convenience and customs purposes,
the written description of the merchandise under investigation is dispositive.

Appendix II

List of Topics Discussed in the Issues and Decision Memorandum

I. Summary

II. Background

III. Changes Since the Preliminary Determination

IV. Discussion of the Issues

Comment 1: Whether to Change the Harmonized Tarriff Schedule (HTS) Classification of Certain Surrogate Values (SVs)

Comment 2: Whether to Revise the Surrogate Financial Ratio Calculation

Comment 3: Whether to Adjust the Ocean Freight SV

V. Recommendation

[FR Doc. 2026-08043 Filed 4-23-26; 8:45 am] BILLING CODE 3510-DS-P

Footnotes

(1) See Certain Chassis and Subassemblies Thereof from the Socialist Republic of Vietnam: Preliminary Affirmative Determination
of Sales at Less Than Fair Value, Postponement of Final Determination, and Extension of Provisional Measures, 90 FR 46561 (September 29, 2025) (Preliminary Determination), and accompanying Preliminary Determination Memorandum.

(2) See Memorandum, “Deadlines Affected by the Shutdown of the Federal Government,” dated November 14, 2025.

(3) See Memorandum, “Tolling of all Case Deadlines,” dated November 24, 2025.

(4) See Memorandum, “Issues and Decision Memorandum for the Final Affirmative Determination in the Less-Than-Fair-Value Investigation
of Certain Chassis and Subassemblies Thereof from the Socialist Republic of Vietnam,” dated concurrently with, and hereby
adopted by, this notice (Issues and Decision Memorandum).

(5) See Memorandum, “Less Than Fair Value and Countervailing Duty Investigations of Certain Chassis and Subassemblies Thereof from
Mexico, Thailand, and the Socialist Republic of Vietnam: Preliminary Scope Decision Memorandum,” dated July 28, 2025 (Preliminary
Scope Decision Memorandum).

(6) See PJ Trailers Seminole Inc.'s Letter, “PJ Trailers Seminole Inc.'s Scope Case Brief,” dated August 27, 2025; see also Hyundai de Mexico S.A. de C.V.'s Letter, “HT's Scope Case Brief,” dated August 27, 2025; and Petitioner's Letter, “Scope Rebuttal
Brief,” dated September 5, 2025.

(7) See Petitioner's Letter, “Request Scope Exclusion,” dated February 10, 2026.

(8) See Memorandum, “Less Than Fair Value and Countervailing Duty Investigations of Certain Chassis and Subassemblies Thereof from
Mexico, Thailand, and the Socialist Republic of Vietnam: Final Scope Decision Memorandum,” dated concurrently with this notice.

(9) See Memorandum, “Verification of the Questionnaire Responses of Thaco Special Vehicles Manufacturing Limited Company and Thaco
Industries Trailers and Heavy Steel Structures Manufacturing Limited Liability Company,” dated February 24, 2026.

(10) See Certain Chassis and Subassemblies Thereof from Mexico, Thailand, and the Socialist Republic of Vietnam: Initiation of
Less-Than-Fair-Value Investigations, 90 FR 13457 (March 24, 2025) (Initiation Notice).

(11) See Enforcement and Compliance's Policy Bulletin No. 05.1, regarding, “Separate-Rates Practice and Application of Combination
Rates in Antidumping Investigations involving Non-Market Economy Countries,” dated April 5, 2005 (Policy Bulletin 05.1), available
on Commerce's website at https://enforcement.trade.gov/policy/bull05-1.pdf.

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