# Forged Steel Fittings From Taiwan: Preliminary Results of Antidumping Duty Administrative Review; 2023-2024
**AGENCY:**
Enforcement and Compliance, International Trade Administration, Department of Commerce.
**SUMMARY:**
The U.S. Department of Commerce (Commerce) preliminarily determines that Both-Well Steel Fittings Co., Ltd sold forged steel fittings from Taiwan in the United States below normal value (NV) during the period of review (POR), September 1, 2023, through August 31, 2024. Interested parties are invited to comment on these preliminary results.
**DATES:**
Applicable February 10, 2026.
**FOR FURTHER INFORMATION CONTACT:**
Dennis McClure, AD/CVD Operations, Office VIII, Enforcement and Compliance, International Trade Administration, U.S. Department of Commerce, 1401 Constitution Avenue NW, Washington, DC 20230; telephone: (202) 482-5973.
**SUPPLEMENTARY INFORMATION:**
**Background**
On September 24, 2018, Commerce published the antidumping duty order on forged steel fittings from Taiwan. [^1] On September 3, 2024, Commerce published in the *Federal Register* a notice of opportunity to request an administrative review of the *Order.*[^2] On October 17, 2024, based on timely requests for review and in accordance with 19 CFR 351.221(c)(1)(i), Commerce published the initiation of an administrative review of the *Order.*[^3] This review covers one exporter of the subject merchandise, Both-Well Steel Fittings Co., Ltd (Both-Well). [^4]
[^1]*See Forged Steel Fittings from Taiwan: Antidumping Duty Order,* 83 FR 48280 (September 24, 2018) ( *Order* ).
[^2]*See Antidumping or Countervailing Duty Order, Finding, or Suspended Investigation; Opportunity to Request Administrative Review and Join the Annual Inquiry Service List,* 89 FR 71254 (September 3, 2024).
[^3]*See Initiation of Antidumping and Countervailing Duty Administrative Reviews,* 89 FR 83644 (October 17, 2024) ( *Initiation Notice* ).
[^4]*Id.*
On December 9, 2024, Commerce tolled the deadline to issue the preliminary results in this administrative review by 90 days. [^5] On August 26, 2025, we extended the deadline by 37 days. [^6] Additionally, 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] and, 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] On November 20, 2025, we extended the deadline by 25 days. [^9] On December 30, 2025 we extended the deadline by 28 days. [^10] Accordingly, the deadline for the preliminary results of this review is now February 5, 2026.
[^5]*See* Memorandum, “Tolling of Deadlines for Antidumping Duty and Countervailing Duty Proceedings,” dated December 9, 2024.
[^6]*See* Memorandum, “Extension of Deadline for Preliminary Results of the 2023-2024 Antidumping Duty Administrative Review,” dated August 26, 2025.
[^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.
[^9]*See* Memorandum, “Extension of Deadline for Preliminary Results of the 2023-2024 Antidumping Duty Administrative Review,” dated November 20, 2025.
[^10]*See* Memorandum, “Extension of Deadline for Preliminary Results of the 2023-2024 Antidumping Duty Administrative Review,” dated December 30, 2025.
For a detailed description of the events that followed the initiation of this review, *see* the Preliminary Decision Memorandum. [^11] A list of the topics discussed in the Preliminary Decision Memorandum is attached as an 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.*
[^11]*See* Memorandum, “Decision Memorandum for the Preliminary Results of Antidumping Duty Administrative Review: Forged Steel Fittings from Taiwan; 2023-2024,” dated concurrently with, and hereby adopted by, this notice (Preliminary Decision Memorandum).
**Scope of the Order**
The products covered by the scope of this *Order* are carbon and alloy forged steel fittings, whether unfinished (commonly known as blanks or rough forgings) or finished. For a complete description of the scope of the *Order, see* the Preliminary Decision Memorandum.
**Methodology**
Commerce is conducting this review in accordance with section 751(a) of the Tariff Act of 1930, as amended (the Act). Export price is calculated in accordance with section 772 of the Act. NV is calculated in accordance with section 773 of the Act. For a full description of the methodology underlying our conclusions, *see* the Preliminary Decision Memorandum.
**Preliminary Results of Review**
We preliminarily determine that the following estimated weighted-average dumping margin exists for Both-Well for the period September 1, 2023, through August 31, 2024:
| Exporter or producer | Weighted- |
| --- | --- |
| Both-Well Steel Fittings Co., Ltd | 3.03 |
**Disclosure**
Commerce intends to disclose its calculations and analysis 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**
Case briefs or other written comments may be submitted to the Assistant Secretary for Enforcement and Compliance. Pursuant to 19 CFR 351.309(c)(1)(ii), we have modified the deadline for interested parties to submit case briefs to Commerce to no later than 21 days after 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. [^12] 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. [^13] 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.
[^12]*See* 19 CFR 351.309(d); * see also Administrative Protective Order, Service, and Other Procedures in Antidumping and Countervailing Duty Proceedings, * 88 FR 67069, 67077 (September 29, 2023) ( *APO and Service Final Rule* ).
[^13]*See* 19 CFR 351.309(c)(2) and (d)(2).
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. [^14] 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). [^15]
[^14] We use the term “issue” here to describe an argument that Commerce would normally address in a comment of the Issues and Decision Memorandum.
[^15]*See APO and Service Final Rule.*
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. 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. Issues raised in the hearing will be limited to those raised in the respective case briefs. Oral presentations at the hearing will be limited to issues raised in the briefs. An electronically filed hearing request must be received successfully in its entirety by Commerce's electronic records system, ACCESS, by 5 p.m. Eastern Time within 30 days after the date of publication of this notice. If a request for a hearing is made, parties will be notified of the time and date for the hearing. [^16]
[^16]*See* 19 CFR 351.310(d).
**Final Results of Review**
Commerce intends to issue the final results of this administrative review, including the results of its analysis of issues raised in any written briefs, no later than 120 days after the date of publication of this notice, unless this deadline is otherwise extended. [^17]
[^17]*See* section 751(a)(3)(A) of the Act; and 19 CFR 351.213(h).
**Assessment Rates**
Pursuant to section 751(a)(2)(A) of the Act and 19 CFR 351.212(b)(1), Commerce will determine, and U.S. Customs and Border Protection (CBP) shall assess, antidumping duties on all appropriate entries of subject merchandise covered by 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 administrative 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).
For an individually examined respondent whose weighted-average dumping margin is not zero or *de minimis* ( *i.e.,* 0.5 percent), upon completion of the final results, Commerce will calculate importer-specific assessment rates on the basis of the ratio of the total amount of dumping calculated for the importer's examined sales and the total entered value of those sales in accordance with 19 CFR 351.212(b)(1). Where we do not have entered values for all U.S. sales to a particular importer, we will calculate a per-unit assessment rate on the basis of the ratio of the total amount of dumping calculated for the importer's examined sales and the total quantity of those sales. [^18] Where either a respondent's weighted-average dumping margin is zero or *de minimis,* or an importer-specific *ad valorem* rate is zero or *de minimis,* we will instruct CBP to liquidate appropriate entries without regard to antidumping duties. [^19]
[^18]*See* 19 CFR 351.212(b)(1).
[^19]*See* 19 CFR 352.106(c)(2); *see also Antidumping Proceeding: Calculation of the Weighted-Average Dumping Margin and Assessment Rate in Certain Antidumping Proceedings; Final Modification,* 77 FR 8101, 8103 (February 14, 2012).
For entries of subject merchandise during the POR produced by an individually examined respondent for which it did not know its merchandise was destined for the United States, we will instruct CBP to liquidate such entries at the all-others rate if there is no rate for the intermediate company(ies) involved in the transaction.
**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 of this administrative review, as provided by section 751(a)(2)(C) of the Act: (1) the cash deposit rate for Both-Well will be equal to the weighted-average dumping margin established in the final results of this review, except if the rate is zero or *de minimis,* in which case no cash deposit will be required; (2) for an exporter not examined in this review but examined in a prior segment of the proceeding, the cash deposit rate will continue to be the company-specific rate published for the most recently-completed segment of this proceeding in which they were reviewed; (3) if the exporter is not a firm covered in a review or the less-than-fair-value (LTFV) investigation but the producer is, then the cash deposit rate will be the 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 or exporters will continue to be 116.17 percent, the all-others rate established in the LTFV investigation. [^20]
[^20]*See Order,* 83 FR at 48280.
These cash deposit requirements, when imposed, shall remain in effect until further notice.
**Notification to Importers**
This notice serves as a preliminary 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.
**Notification to Interested Parties**
These preliminary results are being issued and published in accordance with sections 751(a)(1) and 777(i)(1) of the Act, and 19 CFR 351.213 and 351.221(b)(4).
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 Preliminary Decision Memorandum**
I. Summary
II. Background
III. Scope of the *Order*
IV. Discussion of the Methodology
V. Currency Conversion
VI. Recommendation