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Notice

Certain Cold-Rolled Steel Flat Products From Republic of Korea: Preliminary Results and Rescission, in Part, of Countervailing Duty Administrative Review; 2023

A Notice by the International Trade Administration on 03/05/2026

• 1.

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• Document Details Published Content - Document Details Agencies Department of Commerce International Trade Administration Agency/Docket Number C-580-882 Document Citation 91 FR 10795 Document Number 2026-04328 Document Type Notice Pages 10795-10797
  (3 pages) Publication Date 03/05/2026 Published Content - Document Details

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• Document Details Published Content - Document Details Agencies Department of Commerce International Trade Administration Agency/Docket Number C-580-882 Document Citation 91 FR 10795 Document Number 2026-04328 Document Type Notice Pages 10795-10797
  (3 pages) Publication Date 03/05/2026 Published Content - Document Details

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  • AGENCY:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
  • Background
  • Scope of the Order
  • Rescission of Administrative Review, in Part
  • Methodology
  • Preliminary Results of Review
  • Disclosure
  • Public Comment
  • Verification
  • Assessment Rates
  • Cash Deposit Requirements
  • Final Results of Review
  • Notification to Interested Parties
  • Appendix I
  • List of Topics Discussed in the Preliminary Decision Memorandum
  • Appendix II
  • Companies Rescinded From Review
  • Footnotes Enhanced Content - Table of Contents

• Related Documents Enhanced Content - Related Documents FederalRegister.gov uses the agency dockets published with the document to display related documents.

| C-580-882
(34 Documents) | | | |
| --- | | | |
| Date | | Action | Title |
| | 2026-03-05 | | Certain Cold-Rolled Steel Flat Products From Republic of Korea: Preliminary Results and Rescission, in Part, of Countervailing Duty Administrative Review; 2023 |
| | 2025-05-16 | | Certain Cold-Rolled Steel Flat Products From the Republic of Korea: Final Results of Countervailing Duty Administrative Review; 2022 |
| | 2024-10-11 | | Certain Cold-Rolled Steel Flat Products From the Republic of Korea: Preliminary Results and Partial Rescission of Countervailing Duty Administrative Review; 2022 |
| | 2024-03-01 | | Certain Cold-Rolled Steel Flat Products From the Republic of Korea: Final Results and Partial Rescission of Countervailing Duty Administrative Review; 2021 |
| | 2023-10-05 | | Certain Cold-Rolled Steel Flat Products From the Republic of Korea: Preliminary Results of Countervailing Duty Administrative Review, Partial Rescission, and Preliminary Intent To Rescind, in Part; 2021 |
| | 2023-04-11 | | Certain Cold-Rolled Steel Flat Products From the Republic of Korea: Final Results and Partial Rescission of Countervailing Duty Administrative Review; 2020 |
| | 2022-10-06 | | Certain Cold-Rolled Steel Flat Products From the Republic of Korea: Preliminary Results of Countervailing Duty Administrative Review, 2020 |
| | 2022-08-19 | | Certain Cold-Rolled Steel Flat Products From the People's Republic of China and the Republic of Korea: Continuation of Countervailing Duty Orders |
| | 2022-04-22 | Notice; correction. | Certain Cold-Rolled Steel Flat Products From the Republic of Korea: Final Results of Countervailing Duty Administrative Review; 2019; Correction |
| | 2022-04-08 | | Certain Cold-Rolled Steel Flat Products From the Republic of Korea: Final Results of Countervailing Duty Administrative Review; 2019 |
| | 2021-10-06 | | Certain Cold-Rolled Steel Flat Products From the Republic of Korea: Preliminary Results of Countervailing Duty Administrative Review, 2019 |
| | 2021-10-04 | | Certain Cold-Rolled Steel Flat Products From the People's Republic of China and the Republic of Korea: Final Results of the Expedited First Sunset Reviews of the Countervailing Duty Orders |
| | 2021-07-28 | | Certain Cold-Rolled Steel Flat Products From the Republic of Korea: Final Results of Countervailing Duty Administrative Review; 2018 |
| | 2021-01-26 | | Certain Cold-Rolled Steel Flat Products From the Republic of Korea: Preliminary Results of Countervailing Duty Administrative Review; 2018 |
| | 2020-06-26 | | Certain Cold-Rolled Steel Flat Products from the Republic of Korea: Final Results of Countervailing Duty Administrative Review; 2017 |
| | 2019-11-08 | | Certain Cold-Rolled Steel Flat Products From the Republic of Korea: Preliminary Results of Countervailing Duty Administrative Review; 2017 |
| | 2019-07-05 | | Countervailing Duty Order on Certain Cold-Rolled Steel Flat Products From the Republic of Korea: Amended Final Results of the First Countervailing Duty Administrative Review |
| | 2019-05-24 | | Certain Cold-Rolled Steel Flat Products From the Republic of Korea: Final Results of Countervailing Duty Administrative Review, 2016 |
| | 2018-10-11 | | Certain Cold-Rolled Steel Flat Products From the Republic of Korea: Preliminary Results of Countervailing Duty Administrative Review, 2016 |
| | 2018-09-24 | | Certain Cold-Rolled Steel Flat Products From the Republic of Korea: Notice of Court Decision Not in Harmony With Amended Final Determination of the Countervailing Duty Investigation |
| | 2017-09-18 | | Certain Cold-Rolled Steel Flat Products From the Republic of Korea: Correction to the Opportunity To Request Administrative Review Notice |
| | 2016-07-29 | | Countervailing Duty Investigation of Certain Cold-Rolled Steel Flat Products From the Republic of Korea: Final Affirmative Determination |
| | 2015-12-22 | | Countervailing Duty Investigation of Certain Cold-Rolled Steel Flat Products From the Republic of Korea: Preliminary Negative Determination and Alignment of Final Determination With Final Antidumping Duty Determination |
| View More Docket Documents | | | |

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Department of Commerce

International Trade Administration

1. [C-580-882]

AGENCY:

Enforcement and Compliance, International Trade Administration, Department of Commerce.

SUMMARY:

The U.S. Department of Commerce (Commerce) preliminarily determines that countervailable subsidies were provided to Hyundai Steel Company (Hyundai Steel) and POSCO of certain cold-rolled steel flat products (cold-rolled steel) from the Republic of Korea (Korea). The period of review (POR), is January 1, 2023, through December 31, 2023. In addition, Commerce is rescinding this review, in part, with respect to 46 companies. Interested parties are invited to comment on these preliminary results.

DATES:

Applicable March 5, 2026.

FOR FURTHER INFORMATION CONTACT:

Christopher Doyle or Seth Brown, 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) 482-5882 or (202) 482-0029, respectively.

SUPPLEMENTARY INFORMATION:

Background

On October 17, 2024, based on timely requests for review, Commerce initiated this administrative review of the countervailing duty order on cold-rolled steel from Korea. [1 ] On November 26, 2024, Commerce selected Hyundai Steel and POSCO as the mandatory respondents in this review. [2 ]

On December 9, 2024, Commerce tolled certain deadlines in this administrative proceeding by 90 days. [3 ] On August 12, 2025, Commerce postponed the preliminary results of this administrative review by 73 days. [4 ] Further, due to the lapse in appropriations and Federal Government shutdown, on November 14, 2025, Commerce tolled all deadlines in administrative proceedings by 47 days. [5 ] 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 ( printed page 10796) additional 21 days. [6 ] On January 13, 2026, Commerce postponed the preliminary results of this review by an additional 30 days. [7 ] Finally, on February 9, 2026, Commerce postponed the preliminary results of this review by an additional nine days, until February 27, 2026. [8 ]

For a complete description of the events that followed the initiation of this review, see the Preliminary Decision Memorandum. [9 ] A list of topics included in the Preliminary Decision Memorandum is provided as the appendix to this notice. The Preliminary 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 Preliminary Decision Memorandum can be accessed directly at https://access.trade.gov/​public/​FRNoticesListLayout.aspx.

Scope of the Order

The product covered by the Order is cold-rolled steel from Korea. For a complete description of the scope of the Order, see the Preliminary Decision Memorandum.

Rescission of Administrative Review, in Part

In accordance with 19 CFR 351.213(d)(1), Commerce will rescind an administrative review, in whole or in part, if all parties that requested the review withdraw their requests within 90 days of the date of publication of the notice of initiation of the requested review. Commerce received timely-filed withdrawal requests with respect to 46 companies, pursuant to 19 CFR 351.213(d)(1). Because the withdrawal requests were timely filed, and no other parties requested a review of these companies, in accordance with 19 CFR 351.213(d)(1), Commerce is rescinding this review of the Order with respect to these 46 companies. For a list of these companies with timely-filed withdrawal of review requests, see Appendix II.

Methodology

Commerce is conducting this administrative review in accordance with 751(a)(1)(A) of the Tariff Act of 1930, as amended (the Act). For each of the subsidy programs found countervailable, Commerce preliminarily determines that there is a subsidy, i.e., a financial contribution by an “authority” that gives rise to a benefit to the recipient, and that the subsidy is specific. [10 ] For a full description of the methodology underlying our conclusions, see the Preliminary Decision Memorandum.

Preliminary Results of Review

As a result of this review, we preliminarily determine the following net countervailable subsidy rates exist for the POR, January 1, 2023, through December 31, 2023:

| Company | Subsidy rate
(percent ad valorem) |
| --- | --- |
| Hyundai Steel Company 11 | 1.28 |
| POSCO 12 | 3.67 |

Disclosure

Commerce intends to disclose its calculations performed to interested parties for these preliminary results 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).

Public Comment

Pursuant to 19 CFR 351.309(c), interested parties may submit case briefs to Commerce no later than 21 days after the date of publication of this notice. Rebuttal briefs, limited to issues raised in the case briefs, may be filed not later than five days after the date for filing case briefs. [13 ] Interested parties who submit case briefs or rebuttal briefs in this proceeding must submit: (1) a table of contents listing each issue; and (2) a table of authorities. [14 ] All briefs must be filed electronically using ACCESS. An electronically filed document must be received successfully in its entirety in ACCESS by 5:00 p.m. Eastern Time on the established deadline.

As provided under 19 CFR 351.309(c)(2)(iii) and (d)(2)(iii), we request that interested parties provide at the beginning of their briefs a public, executive summary for each issue raised in their briefs. [15 ] Further, we request that interested parties limit their executive summary of each issue to no more than 450 words, not including citations. We intend to use the executive summaries as the basis of the comment summaries included in the issues and decision memorandum that will accompany the final results in this administrative review. We request that interested parties include footnotes for relevant citations in the executive summary of each issue. Note that Commerce has amended certain of its requirements pertaining to the service of documents in 19 CFR 351.303(f). [16 ]

Pursuant to 19 CFR 351.310(c), interested parties who wish to request a hearing must submit a written request to the Assistant Secretary for Enforcement and Compliance, filed electronically via ACCESS by 5:00 p.m. Eastern Time within 30 days after the date of publication of this notice. Requests should contain: (1) the party's name, address, and telephone number; (2) the number of participants; and (3) a list of issues to be discussed. Oral presentations at the hearing will be limited to issues raised in the briefs. If a request for a hearing is made, Commerce will inform parties of the scheduled date for the hearing. [17 ]

Verification

On January 16, 2025, Nucor Corporation, a domestic interested party, requested that Commerce conduct verification of Hyundai Steel's responses. Accordingly, in July 2025, as provided in section 782(i)(3) of the Act, we verified Hyundai Steel's information relied upon for the preliminary results of this review.

Assessment Rates

Consistent with section 751(a)(1) of the Act and 19 CFR 351.212(b)(2), upon ( printed page 10797) issuance of the final results, Commerce shall determine, and CBP shall assess, countervailing duties on all appropriate entries covered by this review.

For the companies listed in Appendix II for which the review is being rescinded, Commerce will instruct CBP to assess countervailing duties on all appropriate entries at a rate equal to the cash deposit of estimated countervailing duties required at the time of entry, or withdrawal from warehouse, for consumption, during the period January 1, 2023, through December 31, 2023, in accordance with 19 CFR 351.212(c)(1)(i). Commerce intends to issue rescission instructions to CBP no earlier than 35 days after the date of publication of this notice in the Federal Register.

For the companies remaining under review, Commerce will instruct CBP to assess countervailing duties on all appropriate entries at the subsidy rates calculated in the final results of this review. Commerce intends to issue assessment instructions to CBP no earlier than 35 days after the date of publication of the final results of this review in the Federal Register.

If a timely summons is filed at the U.S. Court of International Trade, the assessment instructions will direct CBP not to liquidate relevant entries until the time for parties to file a request for a statutory injunction has expired (i.e., within 90 days of publication).

Cash Deposit Requirements

Pursuant to section 751(a)(2)(C) of the Act, Commerce intends to instruct CBP to collect cash deposits of estimated countervailing duties in the amount indicated above with regard to shipments of subject merchandise entered, or withdrawn from warehouse, for consumption on or after the date of publication of the final results of this review. If the rates calculated in the final results are zero or de minimis, no cash deposit will be required on shipments of the subject merchandise entered or withdrawn from warehouse, for consumption on or after the date of publication of this review. For all non-reviewed firms, we will instruct CBP to continue to collect cash deposits of estimated countervailing duties at the most recent company-specific or all-others rate applicable to the company, as appropriate. These cash deposit instructions, when imposed, shall remain in effect until further notice.

Final Results of Review

Unless the deadline is extended, we intend to issue the final results of this administrative review, which will include the results of our analysis of the issues raised in the case briefs, within 120 days of publication of these preliminary results in the Federal Register, pursuant to section 751(a)(3)(A) of the Act.

Notification to Interested Parties

We are issuing and publishing these preliminary results in accordance with sections 751(a)(1) and 777(i)(1) of the Act, and 19 CFR 351.221(b)(4).

Dated: February 27, 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

List of Topics Discussed in the Preliminary Decision Memorandum

I. Summary

II. Background

III. Scope of the Order

IV. Diversification of the Republic of Korea's Economy

V. Subsidies Valuation Information

VI. Benchmarks and Interest Rates

VII. Analysis of Programs

VIII. Recommendation

Appendix II

Companies Rescinded From Review

1. AJU Steel Co., Ltd.

2. Amerisource Korea

3. BC Trade

4. Busung Steel Co., Ltd.

5. Cenit Co., Ltd.

6. Daewoo Logistics Corp.

7. Dai Yang Metal Co., Ltd.

8. DK GNS Co., Ltd.

9. Dong Jin Machinery

10. Dongbu Incheon Steel Co., Ltd.

11. Dongbu Steel Co., Ltd.

12. Dongkuk Industries Co., Ltd.

13. Dongkuk Steel Mill Co., Ltd.

14. Eunsan Shipping and Air Cargo Co., Ltd.

15. Euro Line Global Co., Ltd.

16. Golden State Corp.

17. GS Global Corp.

18. Hanawell Co., Ltd.

19. Hankum Co., Ltd.

20. Hyosung TNC Corp.

21. Hyuk San Profile Co., Ltd.

22. Hyundai Group

23. Iljin NTS Co., Ltd.

24. Iljin Steel Corp.

25. Jeen Pung Industrial Co., Ltd.

26. JS Steel Co. Ltd.

27. JT Solution

28. KG Dongbu Steel Co., Ltd. (formerly Dongbu Steel Co., Ltd.)

29. Kolon Global Corporation

30. Nauri Logistics Co., Ltd.

31. Okaya (Korea) Co., Ltd.

32. PL Special Steel Co., Ltd.

33. POSCO C&C., Ltd.

34. POSCO Daewoo Corp.

35. Samsung C&T Corp.

36. Samsung STS Co., Ltd.

37. SeAH Steel Corp.

38. SK Networks Co., Ltd.

39. SM Automotive Ltd.

40. Taihan Electric Wire Co., Ltd.

41. TGS Pipe Co., Ltd.

42. TI Automotive Ltd.

43. Topco Global Co., Ltd.

44. Union Steel Co., Ltd.

45. Xeno Energy

46. Young Steel Co., Ltd.

Footnotes

1. See Initiation of Antidumping and Countervailing Duty Administrative Reviews, 89 FR 83644 (October 17, 2024); see also Certain Cold-Rolled Steel Flat Products from Brazil, India, and the Republic of Korea: Amended Final Affirmative Countervailing Duty Determination and Countervailing Duty Order (the Republic of Korea) and Countervailing Duty Orders (Brazil and India), 81 FR 64436 (September 20, 2016) (Order).

Back to Citation 2.

                     
                    See 
                     Memorandum, “Respondent Selection,” dated November 26, 2024.

Back to Citation 3.

                     
                    See 
                     Memorandum, “Tolling of Deadlines for Antidumping and Countervailing Duty Proceedings,” dated December 9, 2024.

Back to Citation 4.

                     
                    See 
                     Memorandum, “Extension of Deadline for Preliminary Results of 2023 Countervailing Duty Administrative Review,” dated August 12, 2025.

Back to Citation 5.

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

Back to Citation 6.

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

Back to Citation 7.

                     
                    See 
                     Memorandum, “Extension of Deadline for Preliminary Results of 2023 Countervailing Duty Administrative Review,” dated January 13, 2026.

Back to Citation 8.

                     
                    See 
                     Memorandum, “Extension of Deadline for Preliminary Results of 2023 Countervailing Duty Administrative Review,” dated February 9, 2026.

Back to Citation 9.

                     
                    See 
                     Memorandum, “Decision Memorandum for the Preliminary Results of the Countervailing Duty Administrative Review of Certain Cold-Rolled Steel Flat Products from the Republic of Korea; 2023,” dated concurrently with, and hereby adopted by, this notice (Preliminary Decision Memorandum).

Back to Citation 10.

                     
                    See 
                     sections 771(5)(B) and (D) of the Act regarding financial contribution; section 771(5)(E) of the Act regarding benefit; and section 771(5A) of the Act regarding specificity.

Back to Citation 11.

                     As discussed in the Preliminary Determination Memorandum, Commerce has found Hyundai Green Power to be cross-owned with Hyundai Steel.

12.

                     As discussed in the Preliminary Decision Memorandum, Commerce has found the following companies to be cross-owned with POSCO: POSCO Holdings, POSCO M-Tech, POSCO Future M, and POSCO Mobility Solutions. We note that POSCO has an affiliated trading company through which it exported certain subject merchandise, POSCO International Corporation (POSCO International). Therefore, because POSCO International's subsidies are included as part of POSCO's total subsidy rate, we have not assigned a subsidy rate to POSCO International. Entries of subject merchandise exported by POSCO International will receive the rate of the producer listed on the U.S. Customs and Border Protection (CBP) entry form.

Back to Citation 13.

                     
                    See [19 CFR 351.309(d)](https://www.ecfr.gov/current/title-19/section-351.309#p-351.309(d)); *see also Administrative Protective Order, Service, and Other Procedures in Antidumping and Countervailing Duty Proceedings,* [88 FR 67069](https://www.federalregister.gov/citation/88-FR-67069), [67077](https://www.federalregister.gov/citation/88-FR-67077) (September 29, 2023) (*APO and Service Procedures*).

Back to Citation 14.

                     
                    See [19 CFR 351.309(c)(2)](https://www.ecfr.gov/current/title-19/section-351.309#p-351.309(c)(2)) and [(d)(2)](https://www.ecfr.gov/current/title-19/section-351.309#p-351.309(d)(2)).

Back to Citation 15.

                     We use the term “issue” here to describe an argument that Commerce would normally address in a comment of the Issues and Decision Memorandum.

Back to Citation 16. See APO and Service Procedures.

Back to Citation 17.

                     
                    See [19 CFR 351.310(d)](https://www.ecfr.gov/current/title-19/section-351.310#p-351.310(d)).

Back to Citation [FR Doc. 2026-04328 Filed 3-4-26; 8:45 am]

BILLING CODE 3510-DS-P

Published Document: 2026-04328 (91 FR 10795)