Common Alloy Aluminum Sheet Oman Review 2023-2024

Content

SUMMARY:

The U.S. Department of Commerce (Commerce) determines that Oman Aluminium Rolling Company SPC (OARC), the sole producer or
exporter subject to this administrative review, made sales of common alloy aluminum sheet (aluminum sheet) from the Sultanate
of Oman (Oman) in the United States at prices below normal value (NV) during the period of review (POR) April 1, 2023, through
March 31, 2024.

DATES:

Applicable April 16, 2026.

FOR FURTHER INFORMATION CONTACT:

George McMahon, AD/CVD Operations, Office VI, Enforcement and Compliance, International Trade Administration, U.S. Department
of Commerce, 1401 Constitution Avenue NW, Washington, DC 20230; telephone: (202) 482-1167.

SUPPLEMENTARY INFORMATION:

Background

On August 5, 2025, Commerce published in the
Federal Register
the Preliminary Results of this administrative review and invited interested parties to comment. (1) From August 29 to September 10, 2025, OARC and the petitioners (2) submitted case and rebuttal briefs. (3) Due to the lapse in appropriations and Federal Government shutdown, on November 14, 2025, Commerce tolled all deadlines in
administrative proceedings by 47 days. (4) 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. (5) Between February 9 and April 2, 2026, Commerce extended the deadline for the final results. (6) Accordingly, the deadline for these final results is now April 13, 2026.

For a complete description of the events that occurred since the Preliminary Results, see the Issues and Decision Memorandum. (7) 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/public/FRNoticesListLayout.aspx.

Commerce conducted this review in accordance with section 751(a)(1)(B) of the Tariff Act of 1930, as amended (the Act).

Scope of the Order (8)

The merchandise subject to the Order is common alloy aluminum sheet from Oman. For a complete description of the scope, see the Issues and Decision Memorandum.

Analysis of Comments Received

All issues raised in the case and rebuttal briefs are listed in the appendix to this notice and addressed in the Issues and
Decision Memorandum. A list of the issues addressed in the Issues and Decision Memorandum is attached to this notice as an
Appendix.

Changes Since the Preliminary Results

Based on a review of the record, we made certain changes to the preliminary margin calculations for OARC. For a detailed discussion
of the changes since the Preliminary Results, see the Issues and Decision Memorandum.

Final Results of Administrative Review

As a result of this review, we determine the following weighted-average dumping margin for the period April 1, 2023, through
March 31, 2024:

| Exporter/producer | Weighted-average
dumping margin(percent) |
| --- | --- |
| Oman Aluminium Rolling Company SPC | 14.71 |

Disclosure

Commerce intends to disclose the calculations performed for the final results of this review to parties within five days after
public announcement of the final results or, if there is no public announcement, within five days of the date of publication
of this notice in the
Federal Register , in accordance with 19 CFR 351.224(b).

Assessment Rates

Pursuant to section 751(a)(2)(C) of the Act and 19 CFR 351.212(b)(1), Commerce has determined, and U.S. Customs and Border
Protection (CBP) shall assess, antidumping duties on all appropriate entries of subject merchandise in accordance with the
final results of this review.

Because OARC's weighted-average dumping margin is not zero or de minimis (i.e., less than 0.5 percent) in the final results of this review, we calculated importer-specific assessment rates based on the
ratio of the total amount of dumping calculated for each importer's examined sales and the total entered value of those same
sales in accordance with 19 CFR 351.212(b)(1). Where an importer-specific assessment rate is zero or de minimis (i.e., less than 0.5 percent), the entries by that importer will be liquidated without regard to antidumping duties.

Commerce's “automatic assessment” practice will apply to entries of subject merchandise during the POR produced by OARC for
which it did not know that the merchandise it sold to the intermediary (e.g., a reseller, trading company, or exporter) was destined for the United States. In such instances, we will instruct CBP to liquidate
unreviewed entries at the all-others rate if there is no rate for the intermediate

  company(ies) involved in the transaction. [(9)]()

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

The following cash deposit requirements will be effective for all shipments of the subject merchandise entered, or withdrawn
from warehouse, for consumption on or after the date of publication of the final results as provided by section 751(a)(2)
of the Act: (1) the cash deposit rate for subject merchandise exported by OARC will be equal to the weighted-average dumping
margin established in these final results of this administrative review; (2) for merchandise exported by producers or exporters
not covered in this review but covered in a prior completed segment of this proceeding, the cash deposit rate will continue
to be the company-specific rate published in the completed segment for the most recent period; (3) if the exporter is not
a firm covered in this review or a completed prior segment of this proceeding but the producer is, then the cash deposit rate
will be the cash deposit rate established for the most recently completed segment of this proceeding for the producer of the
subject merchandise; and (4) the cash deposit rate for all other producers and exporters will continue to be 5.29 percent,
the all-others rate established in the less-than-fair-value investigation. (10)

These cash deposit requirements, when imposed, shall remain in effect until further notice.

Notification to Importers

This notice serves as a final reminder to importers of their responsibility under 19 CFR 351.402(f)(2) to file a certificate
regarding the reimbursement of antidumping duties prior to liquidation of the relevant entries during this review period.
Failure to comply with this requirement could result in Commerce's presumption that reimbursement of antidumping duties occurred
and the subsequent assessment of double antidumping duties.

Administrative Protective Order (APO)

This notice serves as the only reminder to parties subject to an APO of their responsibility concerning the disposition of
proprietary information disclosed under APO in accordance with 19 CFR 351.305(a)(3). 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 the terms of an APO is a violation subject to sanction.

Notification to Interested Parties

We are issuing and publishing this notice in accordance with sections 751(a)(1) and 777(i) of the Act, and 19 CFR 351.221(b)(5).

Dated: April 13, 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

List of Topics Discussed in the Issues and Decision Memorandum

I. Summary

II. Background

III. Scope of the Order

IV. Changes Since the Preliminary Results

V. Discussion of the Issues

Comment 1: Whether Commerce Correctly Allocated Adjustments for Certain Inputs

Comment 2: Whether to Adjust Certain Reported U.S. Prices

Comment 3: Whether to Adjust OARC's Cost of Production (COP)

Comment 4: Whether a Certain Material was Properly Classified

Comment 5: Basis for Constructed Value (CV) Profit and Selling Expenses

VI. Recommendation

[FR Doc. 2026-07460 Filed 4-15-26; 8:45 am] BILLING CODE 3510-DS-P

Footnotes

(1) See Certain Alloy Aluminum Sheet from the Sultanate of Oman: Preliminary Results of Antidumping Duty Administrative Review;
2023-2024, 90 FR 38439 (August 8, 2025) (Preliminary Results).

(2) The petitioners are the Aluminum Association Common Alloy Aluminum Sheet Trade Enforcement Working Group and its individual
members: Arconic Corporation; Commonwealth Rolled Products, Inc.; Constellium Rolled Products Ravenswood, LLC; JW Aluminum
Company; and Texarkana Aluminum, Inc. (collectively, the petitioners).

(3) See OARC's Letter, “OARC's Case Brief,” dated August 29, 2025 (OARC's Case Brief); see also Petitioners' Letter, “Petitioners' Affirmative Case Brief,” dated August 29, 2025 (Petitioners' Case Brief); OARC's Letter,
“OARC's Rebuttal Brief,” dated September 10, 2025 (OARC's Rebuttal Brief); and Petitioners' Letter, “Petitioners' Rebuttal
Brief,” dated September 10, 2025 (Petitioners' Rebuttal Brief).

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

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

(6) See Memorandum, “Extension of Deadline for Final Results of Antidumping Duty Administrative Review,” dated February 9, 2026; see also Memorandum, “Extension of Deadline for Final Results of Antidumping Duty Administrative Review,” dated April 2, 2026.

(7) See Memorandum, “Issues and Decision Memorandum for the Final Results of the Administrative Review of the Antidumping Duty Order
on Common Alloy Aluminum Sheet from the Sultanate of Oman; 2023-2024,” dated concurrently with, and hereby adopted by, this
notice (Issues and Decision Memorandum).

(8) See Common Alloy Aluminum Sheet from Bahrain, Brazil, Croatia, Egypt, Germany, India, Indonesia, Italy, Oman, Romania, Serbia,
Slovenia, South Africa, Spain, Taiwan and the Republic of Turkey: Antidumping Duty Orders, 86 FR 22139 (April 27, 2021) (Order).

(9) See Antidumping and Countervailing Duty Proceedings: Assessment of Antidumping Duties, 68 FR 23954 (May 6, 2003).

(10) See Order, 86 FR at 62791.

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