Epoxy Resins: Details of AD/CVD Orders for South Korea, Taiwan and Thailand
The Commerce Department issued antidumping duty orders on epoxy resins from South Korea (A-580-919), Taiwan (A-583-876) and Thailand (A-549-850), and countervailing duty orders on epoxy resins from Taiwan (C-583-877) and South Korea (C-580-920). The orders set permanent antidumping and countervailing duties that will remain in place unless revoked by Commerce, which may take place only under certain conditions, such as a sunset or changed circumstances review. Commerce will now begin conducting annual administrative reviews, if requested, to determine final assessments of AD/CVD on importers and make changes to cash deposit rates.
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The orders detail a “gap period” of no CVD liability for subject merchandise from Taiwan that was entered Jan. 11 through May 21, 2025, and of no AD liability for subject merchandise from South Korea, Taiwan and Thailand entered May 11-21, 2025. Commerce may only suspend liquidation for a four-month period after its preliminary CVD determination, issued Sept. 13, 2024, and for six months after its preliminary AD determination, issued Nov. 13, 2024. Commerce will order CBP to liquidate, without regard to AD or CVD, any entries during these respective gap periods. Subject merchandise entered during the CVD gap period but outside the AD gap period (i.e., Jan. 11 through May 10, 2025) will be assessed only AD duties.
For South Korea, Commerce didn't find countervailable subsidization of epoxy resins until its April 3 final determinations, so there is no CVD gap period. Commerce will direct CBP to continue to suspend liquidation for entries on or after April 3.
AD/CVC Suspension of Liq Instructions
Suspension of liquidation resumes for all entries of subject merchandise (except South Korea for CVD purposes, for which suspension of liquidation remained in effect) entered on or after May 22, the date that the final ITC affirmative injury determination was published.
CVD Cash Deposit Instructions
Commerce will require importers from Taiwan to pay CVD cash deposits on subject merchandise entered on or after May 22, and will continue to require importers from South Korea on or after April 3. CVD cash deposits will be required at the following rates (as amended for Taiwan, effective May 22):
Taiwan
| Company | CVD Rate |
|---|---|
| Chang Chun Plastics Co. Ltd.; Chang Chun Petrochemical Co., Ltd.; Dairen Chemical Corporation; Jinzhou Technology Co., Ltd.; and Taiwan Prosperity Chemical Corporation. | 62.36% |
| Nan Ya Plastics Corp. | 3.38% |
| All Others | 33.24% |
South Korea
| Exporter/Producer | AD Rate |
|---|---|
| Kukdo Chemical Co., Ltd. and Kukdo Finechem | 1.01% |
| Kumho P&B Chemicals, Inc. | 1.84% |
| All Others | 1.3% |
AD Cash Deposit Instructions
An AD cash deposit requirement is also in effect for subject merchandise entered on or after May 22. Commerce will instruct CBP to require, at the same time that importers deposit estimated duties, a cash deposit equal to the rates listed below (as amended for Taiwan):
South Korea
| Exporter/Producer | AD Rate | Adjusted* |
|---|---|---|
| Kukdo Chemical Co., Ltd. and Kukdo Finechem | 5.68% | 5.62% |
| Kumho P&B Chemicals, Inc. | 7.6% | 7.59% |
| All Others | 6.37% | 6.33% |
*This adjusted rate is the cash deposit rate.
Thailand
| Exporter/Producer | AD Rate |
|---|---|
| Aditya Birla Chemicals (Thailand) Limited | 5.25% |
| All Others | 5.25% |
Taiwan
| Exporter/Producer | AD Rate |
|---|---|
| Chang Chun Plastics Co., Ltd. | 10.93% |
| Nan Ya Plastics Corporation | 28.13% |
| All Others | 19.21% |
(See the notice for additional details, including the full scope description, etc. See 2504030074 for a summary of the final AD determinations, and 2504030075 for summary of the final CVD determinations.)