# Acetone From the Republic of Korea: Preliminary Results and Recission, In Part, of Antidumping Duty Administrative Review; 2024-2025
**AGENCY:**
Enforcement and Compliance, International Trade Administration, Department of Commerce.
**SUMMARY:**
The U.S. Department of Commerce (Commerce) preliminarily finds that Kumho P&B Chemicals, Inc. (KPB) made sales of subject merchandise at less than normal value (NV) during the period of review (POR) March 1, 2024, through February 28, 2025. In addition, Commerce is rescinding the review with respect to LG Chem, Ltd. (LG Chem). Interested parties are invited to comment on these preliminary results.
**DATES:**
Applicable February 13, 2026.
**FOR FURTHER INFORMATION CONTACT:**
Toni Page, AD/CVD Operations, Office VII, Enforcement and Compliance, International Trade Administration, U.S. Department of Commerce, 1401 Constitution Avenue NW, Washington, DC 20230; telephone: (202) 482-1398.
**SUPPLEMENTARY INFORMATION:**
**Background**
On March 31, 2020, Commerce published in the *Federal Register* the antidumping duty (AD) order on acetone from the Republic of Korea (Korea). [^1] On March 4, 2025, Commerce published in the *Federal Register* a notice of opportunity to request an administrative review of the *Order* for the period of review (POR). [^2] On April 28, 2025, based on timely request for a review, in accordance with 19 CFR 351.221(c)(1)(i), we initiated an administrative review of the *Order* with respect to KPB and LG Chem. [^3]
[^1]*See Acetone from Belgium, the Republic of South Africa, and the Republic of Korea: Antidumping Duty Orders,* 85 FR 17866 (March 31, 2020) ( *Order* ).
[^2]*See Antidumping or Countervailing Duty Order, Finding, or Suspended Investigation; Opportunity to Request Administrative Review and Join Annual Inquiry Service List,* 90 FR 11155 (March 4, 2025).
[^3]*See Initiation of Antidumping and Countervailing Duty Administrative Reviews,* 90 FR 17568 (April 28, 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. [^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] Accordingly, the deadline for these preliminary results is now February 9, 2026.
[^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.
For a complete description of events that occurred since the *Initiation Notice, see* the Preliminary Decision Memorandum. [^6] 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 made available to the public 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.*
[^6]*See* Memorandum, “Decision Memorandum for the Preliminary Results of the Administrative Review of the Antidumping Duty Order on Acetone from Korea; 2024-2025,” dated concurrently with, and hereby adopted by, this notice (Preliminary Decision Memorandum).
**Scope of the Order**
The product covered by the *Order* is acetone from Korea. For a complete description of the scope of the *Order, see* the Preliminary Decision Memorandum.
**Rescission of Administrative Review, In Part**
Pursuant to 19 CFR 351.213(d)(3), Commerce will rescind an administrative review when there are no entries of subject merchandise during the POR for which liquidation is suspended. [^7] Normally, upon completion of an administrative review, the suspended entries are liquidated at the antidumping duty assessment rate calculated for the review period. [^8] Therefore, for an administrative review of a company to be conducted, there must be a suspended entry that Commerce can instruct U.S Customs and Border Protection (CBP) to liquidate at the AD assessment rate calculated for the POR.
[^7]*See* 19 CFR 351.212(b)(2).
[^8]*See* 19 CFR 351.213(d)(3).
Because LG Chem had no suspended entries in the POR, on January 13, 2026, Commerce notified interest parties that we intended to rescind this administrative review with respect to LG Chem and invited parties to comment. [^9] No interested party commented on our intent to rescind. As a result, we are rescinding this review with respect to LG Chem, pursuant to 19 CFR 351.213(d)(3) and (4).
[^9]*See* Memorandum, “Notice of Intent to Rescind Review, In Part,” dated January 13, 2026 at 3.
**Methodology**
Commerce is conducting this review in accordance with section 751(a)(2) of the Act of 1930, as amended (the Act). Export price is calculated in accordance with section 772 of the Act. Normal value is calculated in accordance with section 773 of the Act. For a full description of the methodology underlying these preliminary results, *see* the Preliminary Decision Memorandum.
**Preliminary Results of Review**
We preliminarily determine that the following estimated weighted-average dumping margin exists for the period March 1, 2024, through February 28, 2025:
| Exporter/producer | Weighted- |
| --- | --- |
| Kumho P&B Chemicals, Inc | 1.43 |
**Disclosure**
Commerce intends to disclose the calculations and analysis performed to interested parties for these preliminary results within five days after public announcement or, if there is no public announcement, within five days after the date of publication of this notice in the *Federal Register* , 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. [^10] 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 the date of the publication of this notice. [^11] Rebuttal briefs, limited to issues raised in the case briefs, may be filed no later than five days after the date for filing case briefs. [^12] Interested parties who submit case or rebuttal briefs in this proceeding must submit: (1) a statement of the issue; (2) a brief summary of the argument; and (3) a table of authorities. [^13]
[^10]*See* 19 CFR 351.309(c)(1)(ii); *see also* 19 CFR 351.303 (for general filing requirements).
[^11]*See* 19 CFR 351.309.
[^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 Final Service 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 of this review. We request that interested parties include footnotes for relevant citations in the executive summary of each issue.
[^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.
Pursuant to 19 CFR 351.310(c), interested parties who wish to request a hearing, limited to issues raised in the case and rebuttal briefs, must submit a written request to the Assistant Secretary for Enforcement and Compliance, U.S. Department of Commerce via ACCESS by 5:00 p.m. Eastern Time within 30 days after the date of publication of this notice in the *Federal Register* . Hearing requests should contain: (1) the party's name, address, and telephone number; (2) the number of participants and whether any participant is a foreign national; and (3) a list of issues to be discussed. Oral presentations at the hearing will be limited to issues raised in the case and rebuttal briefs. If a request for a hearing is made, parties will be notified of the date, time, and location of the hearing. [^15] Parties should confirm the date, time, and location of the hearing two days before the scheduled hearing date.
[^15]*See* 19 CFR 351.310(d).
All submissions, including case and rebuttal briefs, as well as hearing requests, should be filed via ACCESS. [^16] An electronically filed document must be received successfully in its entirety in ACCESS by 5:00 p.m. Eastern Time on the established deadline. Note that Commerce has amended certain of its requirements pertaining to the service of documents in 19 CFR 351.303(f). [^17]
[^16]*See* 19 CFR 351.303.
[^17]*See APO and Service Final Rule,* 88 FR at 67069.
**Assessment Rates**
Upon completion of the administrative review, Commerce will determine, and U.S. Customs and Border Protection (CBP) shall assess, antidumping duties on all appropriate entries covered by this review. [^18] Commerce intends to issue assessment instruction to CBP no earlier than 35 days after the date of publication of the final results in the *Federal Register* .
[^18]*See* 19 CFR 351.212(b)(1).
Pursuant to 19 CFR 351.212(b)(1), for KPB, whose weighted-average dumping margin is not zero or *de minimis* ( *i.e.,* less than 0.50 percent), we intend to calculate importer-specific *ad valorem* AD assessment rates based on the ratio of the total amount of dumping calculated for the importer's examined sales to the total entered value of those same sales in accordance with 19 CFR 351.212(b)(1). If the respondent has not reported entered values, we will calculate a per-unit assessment rate for each importer by dividing the total amount of dumping calculated for the examined sales made to that importer by the total quantity associated with those sales. To determine whether an importer-specific, per-unit assessment rate is *de minimis,* in accordance with 19 CFR 351.106(c)(2), we also will calculate an importer-specific *ad valorem* ratio based on estimated entered values.
For LG Chem, for which this review is being rescinded, antidumping duties shall be assessed on entries at rates equal to the cash deposit of estimated antidumping duties required at the time of entry, or withdrawal from warehouse, for consumption, in accordance with 19 CFR 351.212(c)(1)(i). Commerce intends to issue assessment instructions to CBP for LG Chem no earlier than 35 days after the date of publication of this notice in the *Federal Register* .
Commerce's “automatic assessment” practice will apply to entries of subject merchandise during the POR produced by KPB for which it did not know that the merchandise it sold to an intermediary ( *e.g.,* a reseller, trading company, or exporter) was destined for the United States. In such instances, we will instruct CBP to liquidate those entries at the all-others rate ( *i.e.,* 33.10 percent), [^19] if there is no rate for the intermediate company(ies) involved in the transaction. [^20]
[^19]*See Order,* 86 FR at 66286.
[^20] For a full discussion of this practice, *see Antidumping and Countervailing Duty Proceedings: Assessment of Antidumping Duties,* 68 FR 23954 (May 6, 2003).
The final results of this administrative review shall be the basis for the assessment of antidumping duties on entries of merchandise covered by the final results of this review and for future deposits of estimated duties, where applicable. [^21] Commerce intends to issue assessment instructions regarding KPB 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).
[^21]*See* section 751(a)(2)(C) of the Act.
**Cash Deposit Requirements**
The following deposit requirements will be effective for all shipments of the subject merchandise entered, or withdrawn from warehouse, for consumption on or after the publication date 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 each specific company listed above will be equal to the weighted-average dumping margin established in the final results of this administrative review, except if the rate is less than 0.50 percent and, therefore, *de minimis* within the meaning of 19 CFR 351.106(c)(1), in which case the cash deposit rates will be zero; (2) for previously reviewed or investigated companies not participating in this review, the cash deposit rate will continue to be the company-specific rate published for the most recently completed segment of this proceeding in which the producer or exporter participated; (3) if the exporter is not a firm covered in this review, a prior review, or the original investigation but the producer is, 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 the all-others rate established in the less-than-fair-value investigation ( *i.e.,* 33.10 percent). [^22] These cash deposit requirements, when imposed, shall remain in effect until further notice.
[^22]*See Order,* 85 FR at 17866.
**Final Results of Review**
Unless the deadline is extended, Commerce intends to issue the final results of this administrative review, including the results of its analysis of issues raised in written briefs, no later than 120 days after the date of publication of this notice in the *Federal Register* , pursuant to section 751(a)(3)(A) of the Act and 19 CFR 351.213(h)(1).
**Notification to Importers**
This notice serves as a preliminary reminder to importers of their responsibility under 19 CFR 351.402(f) to file a certificate regarding the reimbursement of antidumping duties prior to liquidation of the relevant entries during the 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**
Commerce is issuing and publishing the preliminary results of this review in accordance with sections 751(a)(1) and 777(i)(1) of the Act, and 19 CFR 351.221(b)(4) and 19 CFR 351.213d(4).
Dated: February 9, 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