# Certain Corrosion-Resistant Steel Products From Taiwan: Final Affirmative Determination of Sales at Less Than Fair Value
**AGENCY:**
Enforcement and Compliance, International Trade Administration, Department of Commerce.
**SUMMARY:**
The U.S. Department of Commerce (Commerce) determines that imports of certain corrosion-resistant steel products (CORE) from Taiwan are being, or are likely to be, sold in the United States at less than fair value (LTFV). The period of investigation is July 1, 2023, through June 30, 2024.
**DATES:**
Applicable August 29, 2025.
**FOR FURTHER INFORMATION CONTACT:**
Preston Cox, AD/CVD Operations, Office VI, Enforcement and Compliance, International Trade Administration, U.S. Department of Commerce, 1401 Constitution Avenue NW, Washington, DC 20230; telephone: (240) 956-8630.
**SUPPLEMENTARY INFORMATION:**
**Background**
On April 10, 2025, Commerce published in the *Federal Register* its preliminary affirmative determination in the LTFV investigation of CORE from Taiwan, in which we also postponed the final determination until August 25, 2025 and invited interested parties to comment on the *Preliminary Determination.*[^1] On June 10, 2025, Commerce clarified that the deadlines for case briefs and rebuttal briefs would be established at a future date, notwithstanding the deadlines established in the *Preliminary Determination.*[^2] On July 23, 2025, Commerce issued a post-preliminary analysis memorandum in which we: (1) preliminarily determined that both a cost-based particular market situation (PMS) and a sales-based PMS existed during the POI and (2) made certain changes to our differential pricing analysis. [^3] We invited interested parties to comment on the *Preliminary Determination* and the Post-Preliminary Analysis. [^4]
[^1]*See Certain Corrosion-Resistant Steel Products from Taiwan: Preliminary Affirmative Determination of Sales at Less Than Fair Value, Postponement of Final Determination, and Extension of Provisional Measures,* 90 FR 15359 (April 10, 2025) ( *Preliminary Determination* ), and accompanying Preliminary Decision Memorandum (PDM).
[^2]*See* Memorandum, “Clarification of the Deadlines,” dated June 10, 2025.
[^3]*See* Memorandum, “Post-Preliminary Analysis for the Less-Than-Fair-Value Investigation of Certain Corrosion-Resistant Steel Products from Taiwan,” dated July 23, 2025 (Post-Preliminary Memorandum).
[^4]*See* Memorandum, “Briefing Schedule,” dated July 24, 2025.
A summary of the events that occurred since the *Preliminary Determination,* as well as a full discussion of the issues raised by parties for this final determination, may be found in the Issues and Decision Memorandum. [^5] The Issues and Decision Memorandum is a public document and is on file electronically via Enforcement and Compliance's Antidumping and Countervailing Duty Centralized Electronic Service System (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.*
[^5]*See* Memorandum, “Issues and Decision Memorandum for the Final Affirmative Determination in the Less Than Fair Value Investigation of Certain Corrosion-Resistant Steel Products from Taiwan,” dated concurrently with, and hereby adopted by, this notice (Issues and Decision Memorandum).
**Scope of the Investigation**
The product covered by this investigation is CORE from Taiwan. For a complete description of the scope of this investigation, *see* Appendix I.
**Scope Comments**
In the Preliminary Scope Memorandum, we set aside a period of time for parties to raise issues regarding product coverage ( *i.e.,* scope) in scope- specific case briefs or other written comments. [^6] We received scope case and rebuttal briefs from multiple interested parties. For a summary of the product coverage comments and rebuttal response submitted to the record for this final determination, and accompanying discussion and analysis of all comments timely received, *see* the Final Scope Memorandum. [^7] In the Final Scope Memorandum, Commerce made no changes to the scope language as it appeared in the *Initiation Notice. See* Appendix I.
[^6]*See* Memorandum, “Less-Than-Fair-Value Investigations of Certain Corrosion-Resistant Steel Products from Australia, Brazil, Canada, Mexico, the Netherlands, South Africa, Taiwan, the Republic of Türkiye, the United Arab Emirates, and the Socialist Republic of Vietnam, and Countervailing Duty Investigations of Certain Corrosion-Resistant Steel Products from Brazil, Canada, Mexico, and the Socialist Republic of Vietnam: Preliminary Scope Decision Memorandum,” dated April 3, 2025 (Preliminary Scope Memorandum).
[^7]*See* Memorandum, “Less-Than-Fair-Value Investigations of Certain Corrosion-Resistant Steel Products from Australia, Brazil, Canada, Mexico, the Netherlands, South Africa, Taiwan, the Republic of Türkiye, the United Arab Emirates, and the Socialist Republic of Vietnam, and Countervailing Duty Investigations of Certain Corrosion-Resistant Steel Products from Brazil, Canada, Mexico, and the Socialist Republic of Vietnam: Final Scope Decision Memorandum,” dated concurrently with this notice (Final Scope Memorandum).
**Verification**
Commerce conducted verification of the information relied upon in making its final determination in this investigation, in accordance with section 782(i) of the Tariff Act of 1930, as amended (the Act). Specifically, we conducted on-site verifications of the sales and cost information submitted by Yieh Phui Enterprise Co., Ltd. (Yieh Phui) and Yieh Phui America, Inc. for use in our final determination. We used standard verification procedures, including an examination of relevant sales and accounting records, and original source documents provided by Yieh Phui and Yieh Phui America, Inc. [^8]
[^8]*See* Memorandum, “Verification of the Cost Response of Yieh Phui Enterprise Co., Ltd. in the Less Than Fair Value Investigation of Corrosion-Resistant Steel Products from Taiwan,” dated May 27, 2025; *see also* Memorandum, “Less-Than-Fair-Value Investigation of Certain Corrosion-Resistant Steel Products from Taiwan: Sales Verification Report for Yieh Phui Enterprise Co., Ltd. and Yieh Phui America Inc.,” dated June 6, 2025.
**Analysis of Comments Received**
All issues raised in the case and rebuttal briefs submitted by interested parties in this investigation are 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 Appendix II.
**Changes Since the Preliminary Determination**
Based on our review and analysis of the comments submitted in case briefs, we made no methodological changes to our final determination. [^9]
[^9] Although we made no methodological changes to our *Preliminary Determination,* we revised the AFA rate applied to non-responsive companies. For this final determination, we applied the estimated dumping margin included in the Initiation Checklist as the AFA rate. *See* Initiation Checklist, “Certain Corrosion-Resistant Steel Products from Taiwan,” dated September 25, 2024 (Initiation Checklist); *see also* Petitioners' Letter, “Response to Supplemental Questions on Petition,” dated September 12, 2024, at Exhibit VIII-SUPP-9.
**Use of Facts Available With Adverse Inferences**
For the purposes of this final determination, we find that, pursuant to section 776(a)(1) of the Act, the use of facts available with adverse inferences is warranted in determining the weighted-average dumping margin for non-responsive companies. For further discussion of these issues, *see* the Issues and Decision Memorandum.
**All-Others Rate**
Section 735(c)(5)(A) of the Act provides that Commerce shall determine an estimated all-others rate for all exporters and producers not individually examined. This rate shall be equal to the weighted average of the estimated weighted-average dumping margins established for exporters and producers individually investigated, excluding any zero and *de minimis* margins, and any margins determined entirely under section 776 of the Act.
In this investigation, Commerce calculated an individual estimated weighted-average dumping margin for Yieh Phui, the only individually examined exporter/producer in this investigation, that is not zero, *de minimis,* or based entirely on facts otherwise available. Therefore, because the only individually calculated dumping margin is not zero, *de minimis,* or based entirely on facts otherwise available, the estimated weighted-average dumping margin calculated for Yieh Phui is the margin assigned to all other producers and exporters, pursuant to section 735(c)(5)(A) of the Act.
**Final Determination**
Commerce determines that the following estimated weighted-average dumping margins exist:
| Producer/exporter | Weighted-average |
| --- | --- |
| Yieh Phui Enterprise Co., Ltd | 10.85 |
| Sheng Yu Steel Co. Ltd | * 67.81 |
| Kounan Steel Co. Ltd | * 67.81 |
| Meglobe Co. Ltd | * 67.81 |
| All Others | 10.85 |
**Disclosure**
Normally, Commerce discloses its calculations performed in connection with the 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 final determination in the *Federal Register* , in accordance with 19 CFR 351.224(b). However, because Commerce has made no changes to its margin calculation for Yieh Phui since the Post-Preliminary Analysis, and there are no additional calculations performed in this final determination, there are no calculations to disclose. [^10]
[^10]*See* Post-Preliminary Memorandum; *see also* Memorandum, “Yieh Phui Enterprise Co., Ltd. Post-Preliminary Sales Analysis Memorandum,” dated July 23, 2025.
**Continuation of Suspension of Liquidation**
In accordance with section 735(c)(1)(B) of the Act, Commerce will instruct U.S. Customs and Border Protection (CBP) to continue to suspend liquidation of entries of CORE, as described in Appendix I of this notice, which were entered, or withdrawn from warehouse, for consumption, on or after April 10, 2025, the date of publication of the *Preliminary Determination* in the *Federal Register* .
Pursuant to section 735(c)(1)(B)(ii) of the Act and 735(c)(5)(A) of the Act, and 19 CFR 351.210(d), upon the publication of this notice, we will instruct CBP to require a cash deposit for estimated weighted-average antidumping duties as follows: (1) the cash deposit rate for the companies listed in the table above that exported the subject merchandise will be equal to the company-specific estimated weighted-average dumping margins determined in this final determination; (2) if the exporter is not a company identified in the table above, but the producer is, then the cash deposit rate will be equal to the company-specific estimated weighted-average dumping margin established for that producer of the subject merchandise; and (3) the cash deposit rate for all other producers and exporters will be equal to the estimated weighted-average dumping margin for all other producers and exporters. These suspension of liquidation instructions will remain in effect until further notice.
**U.S. International Trade Commission (ITC) Notification**
Because the final determination 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 or sales (or the likelihood of sales) for importation of CORE from Taiwan no later than 45 days after this final determination. If the ITC determines that such 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 CORE from Taiwan 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 above.
**Administrative Protective Order (APO)**
This notice will serve as a final reminder to parties subject to an APO of their responsibility concerning the disposition of proprietary information disclosed under APO in accordance with 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 sanctionable violation.
**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: August 25, 2025.
Abdelali Elouaradia,
Deputy Assistant Secretary for Enforcement and Compliance.
**Appendix I**
**Scope of the Investigation**
The products covered by this investigation are certain flat-rolled steel products, either clad, plated, or coated with corrosion-resistant metals such as zinc, aluminum, or zinc-, aluminum-, nickel- or iron-based alloys, whether or not corrugated or painted, varnished, laminated, or coated with plastics or other non-metallic substances in addition to the metallic coating. The products covered include coils that have a width of 12.7 mm or greater, regardless of form of coil ( *e.g.,* in successively superimposed layers, spirally oscillating, *etc.* ). The products covered also include products not in coils ( *e.g.,* in straight lengths) of a thickness less than 4.75 mm and a width that is 12.7 mm or greater and that measures at least 10 times the thickness. The products covered also include products not in coils ( *e.g.,* in straight lengths) of a thickness of 4.75 mm or more and a width exceeding 150 mm and measuring at least twice the thickness. The products described above may be rectangular, square, circular, or other shape and include products of either rectangular or non-rectangular cross-section where such cross-section is achieved subsequent to the rolling process, *i.e.,* products which have been “worked after rolling” ( *e.g.,* products which have been beveled or rounded at the edges).
For purposes of the width and thickness requirements referenced above:
(1) Where the nominal and actual measurements vary, a product is within the scope if application of either the nominal or actual measurement would place it within the scope based on the definitions set forth above, and
(2) where the width and thickness vary for a specific product ( *e.g.,* the thickness of certain products with non-rectangular cross-section, the width of certain products with non-rectangular shape, *etc.* ), the measurement at its greatest width or thickness applies.
Steel products included in the scope of this investigation are products in which: (1) iron predominates, by weight, over each of the other contained elements; and (2) the carbon content is 2 percent or less, by weight.
Subject merchandise also includes corrosion-resistant steel that has been further processed in a third country, including but not limited to annealing, tempering, painting, varnishing, trimming, cutting, punching and/or slitting or any other processing that would not otherwise remove the merchandise from the scope of the investigation if performed in the country of manufacture of the in-scope corrosion resistant steel.
All products that meet the written physical description are within the scope of this investigation unless specifically excluded. The following products are outside of and/or specifically excluded from the scope of this investigation:
• Flat-rolled steel products either plated or coated with tin, lead, chromium, chromium oxides, both tin and lead (“teme plate”) or both chromium and chromium oxides (“tin free steel”), whether or not painted, varnished or coated with plastics or other non-metallic substances in addition to the metallic coating;
• Clad products in straight lengths of 4.7625 mm or more in composite thickness and of a width which exceeds 150 mm and measures at least twice the thickness;
• Certain clad stainless flat-rolled products, which are three-layered corrosion-resistant carbon steel flat-rolled products less than 4.75 mm in composite thickness that consist of a carbon steel flat-rolled product clad on both sides with stainless steel in a 20%-60%-20% ratio; and
Also excluded from the scope of the antidumping duty investigation on corrosion resistant steel from Taiwan are any products covered by the existing antidumping duty order on corrosion-resistant steel from Taiwan. *See Certain Corrosion-Resistant Steel Products from India, Italy, the People's Republic of China, the Republic of Korea and Taiwan: Amended Final Affirmative Antidumping Determination for India and Taiwan, and Antidumping Duty Orders,* 81FR 48390 (July 25, 2016); *Corrosion-Resistant Steel Products from Taiwan: Notice of Third Amended Final Determination of Sales at Less Than Fair Value Pursuant to Court Decision and Partial Exclusion from Antidumping Duty Order,* 88 FR 58245 (August 25, 2023).
The products subject to the investigation are currently classified in the Harmonized Tariff Schedule of the United States (HTSUS) under item numbers: 7210.30.0030, 7210.30.0060, 7210.41.0000, 7210.49.0030, 7210.49.0040, 7210.49.0045, 7210.49.0091, 7210.49.0095, 7210.61.0000, 7210.69.0000, 7210.70.6030, 7210.70.6060, 7210.70.6090, 7210.90.6000, 7210.90.9000, 7212.20.0000, 7212.30.1030, 7212.30.1090, 7212.30.3000, 7212.30.5000, 7212.40.1000, 7212.40.5000, 7212.50.0000, 7212.60.0000, 7225.91.0000, 7225.92.0000, 7226.99.0110, and 7226.99.0130.
The products subject to the investigation may also enter under the following HTSUS item numbers: 7210.90.1000, 7215.90.1000, 7215.90.3000, 7215.90.5000, 7217.20.1500, 7217.30.1530, 7217.30.1560, 7217.90.1000, 7217.90.5030, 7217.90.5060, 7217.90.5090, 7225.99.0090, 7226.99.0180, 7228.60.6000, 7228.60.8000, and 7229.90.1000.
The HTSUS subheadings above are provided for convenience and customs purposes only. The written description of the scope of the 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 Commerce Should Apply Adverse Facts Available for Yieh Phui's Cost Reporting
Comment 2: Whether Commerce Should Apply Zeroing to All Sales Comparisons and Deny Offsets by Assigning a Value of Zero to Non-Dumped Sales
Comment 3: Whether Commerce's Cost-Based Particular Market Situation (PMS) Finding Was Correct
Comment 4: Whether Commerce's Sales-Based PMS Finding Was Correct
Comment 5: Whether Commerce's Choice of Data Source in Making the Cost-Based PMS Adjustment Represents the Best Available Information on the Record
Comment 6: Whether Commerce Should Adjust Its Total Cost of Production Calculation
Comment 7: Whether Commerce Should Apply AFA to Sheng Yu Steel Co. Ltd.
Comment 8: Cash Deposit Instructions
V. Recommendation