# Polyethylene Terephthalate Film, Sheet, and Strip From India: Final Results of the Expedited Fourth Sunset Review of the Countervailing Duty Order
**AGENCY:**
Enforcement and Compliance, International Trade Administration, Department of Commerce.
**SUMMARY:**
The U.S. Department of Commerce (Commerce) finds that revocation of the countervailing duty (CVD) order on polyethylene terephthalate film, sheet, and strip (PET film) from India would be likely to lead to continuation or recurrence of countervailable subsidies at the levels indicated in the “Final Results of Sunset Review” section of this notice.
**DATES:**
Applicable February 10, 2026.
**FOR FURTHER INFORMATION CONTACT:**
David De Falco, Trade Agreements Policy and Negotiations, Enforcement and Compliance, International Trade Administration, U.S. Department of Commerce, 1401 Constitution Avenue NW, Washington, DC 20230; telephone: 202-482-2178.
**SUPPLEMENTARY INFORMATION:**
**Background**
On July 1, 2002, the U.S. Department of Commerce (Commerce) published the *Order* on PET film from India. [^1] On August 1, 2025, Commerce published the notice of initiation of the fourth sunset review of the *Order,* pursuant to section 751(c) of the Tarriff Act of 1930, as amended (the Act) and 19 CFR 351.218(c). [^2]
[^1]*See Notice of Countervailing Duty Order: Polyethylene Terephthalate Film, Sheet, and Strip (PET Film) from India,* 67 FR 44179 (July 1, 2002) ( *Order* ).
[^2]*See Initiation of Five-Year (Sunset) Reviews,* 90 FR 36139 (August 1, 2025).
Commerce received a notice of intent to participate in this review from Microworks America, Inc. and Mitsubishi Chemical America, Inc.—Polyester Film Division (domestic interested parties), within the deadline specified in 19 CFR 351.218(d)(1)(i) on August 15, 2025 and August 18, 2025, respectively. [^3] The domestic interested parties claim to have interested party status within the meaning of section 771(9)(C) of the Act and 19 CFR 351.102(b)(29)(v) as U.S. producers of the domestic like product. [^4]
[^3]*See* Microworks America, Inc.'s Letter, “Polyethylene Terephthalate (PET) Fim, Sheet, and Strip from India: Notice of Intent to Participate in Sunset Review,” dated August 15, 2025; and Mitsubishi Chemical America, Inc.—Polyester Film Division's Letter, “Polyethylene Terephthalate (PET) Film, Sheet, and Strip from India: Notice of Intent to Participate in Sunset Review,” dated August 18, 2025.
[^4]*Id.*
On August 29, 2025, Commerce received an adequate substantive response from the domestic interested parties, within the 30-day deadline specified in 19 CFR 351.218(d)(3)(i). [^5] Commerce did not receive a substantive response from either the Government of India or a respondent interested party to this proceeding. On September 23, 2025, Commerce notified the U.S. International Trade Commission (ITC) that it did not receive an adequate substantive response from respondent interested parties. [^6] As a result, Commerce conducted an expedited (120-day) sunset review of the *Order,* pursuant to section 751(c)(3)(B) of the Act and 19 CFR 351.218(e)(1)(ii)(B)(2) and (C)(2).
[^5]*See* Domestic Interested Parties' Letter, “Polyethylene Terephthalate (PET) Film, Sheet, and Strip from India: Substantive Response to the Notice of Initiation,” dated August 29, 2025.
[^6]*See* Commerce's Letter, “Sunset Reviews Initiated on August 1, 2025,” dated September 23, 2025.
Due to the lapse in appropriations and Federal Government shutdown, on November 14, 2025, Commerce tolled all deadlines in administrative proceedings by 47 days. [^7] 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. [^8] Accordingly, the deadline for these final results is now February 5, 2026.
[^7]*See* Memorandum, “Deadlines Affected by the Shutdown of the Federal Government,” dated November 14, 2025.
[^8]*See* Memorandum, “Tolling of all Case Deadlines,” dated November 24, 2025.
**Scope of the Order**
The product covered by this *Order* is PET film from India. For the full description of the scope of the *Order, see* the Issues and Decisions Memorandum. [^9]
[^9]*See* Memorandum, “Issues and Decision Memorandum for the Final Results of the Expedited Fourth Sunset Review of the Countervailing Duty Order on Polyethylene Terephthalate Film, Sheet, and Strip from India,” dated concurrently with, and hereby adopted by, this notice.
**Analysis of Comments Received**
A complete discussion of all issues raised in this sunset review, including the likelihood of continuation or recurrence of subsidization and the countervailable subsidy rates likely to prevail if the *Order* were to be revoked, is contained in the accompanying Issues and Decision Memorandum. [^10] A list of the topics discussed in the Issues and Decision Memorandum is attached as an appendix to this notice. The Issues and Decision Memorandum is a public document and is on file electronically via ACCESS, which 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.*
[^10]*Id.*
**Final Results of Sunset Review**
Pursuant to sections 751(c) and 752(b) of the Act, Commerce determines that revocation of the *Order* would be likely to lead to continuation or recurrence of countervailable subsidies at the following net countervailable subsidy rates:
| Producers/exporters | Net |
| --- | --- |
| Ester Industries Ltd | 23.21 |
| Garware Polyester Ltd | 29.45 |
| Polyplex Corporation Ltd | 18.57 |
| All Others | 25.25 |
**Notification Regarding Administrative Protective Orders**
This notice also serves as the only reminder to parties subject to administrative protective order (APO) of their responsibility concerning the return or destruction of proprietary information disclosed under APO in accordance with 19 CFR 351.305. Timely notification of the return or destruction of APO materials, or conversion to judicial protective, orders 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**
We are issuing and publishing these final results in accordance with sections 751(c), 752(b), and 777(i)(1) of the Act, and 19 CFR 351.221(c)(5)(ii).
Dated: February 4, 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. History of the *Order*
V. Legal Framework
VI. Discussion of the Issues
1. Likelihood of Continuation or Recurrence of a Countervailable Subsidy
2. Net Countervailable Subsidy Rates Likely to Prevail
3. Nature of the Subsidies
VII. Final Results of Sunset Review
VIII. Recommendation