Polyethylene Terephthalate Film, Sheet, and Strip From India: Final Results of Antidumping Duty Administrative Review; 2023-2024

DEPARTMENT OF COMMERCE

International Trade Administration

[A-533-824]

Polyethylene Terephthalate Film, Sheet, and Strip From India: Final 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) determines that Cosmo First Limited (Cosmo), the sole mandatory respondent in this administrative review, made sales of polyethylene terephthalate film, sheet, and strip (PET film) from India at less than normal value during the period of review July 1, 2023, through June 30, 2024. Based on the application of total adverse facts available (AFA), Commerce is assigning Cosmo a weighted-average dumping margin of 24.14 percent.

DATES:

Applicable July 8, 2026.

FOR FURTHER INFORMATION CONTACT:

Jacob Saude, 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- 0981.

SUPPLEMENTARY INFORMATION:

Background

On January 5, 2026, Commerce published the

Preliminary Results

of this administrative review.

1

On April 24, 2026, Commerce extended the deadline for issuing the final results in this proceeding by 53 days.

2

Accordingly, the final results of this review are now due on July 1, 2026. For a complete description of the events that followed the

Preliminary Results, see

the Issues and Decision Memorandum.

3

Commerce conducted this review in

accordance with section 751 of the Tariff Act of 1930, as amended (the Act).

1

Polyethylene Terephthalate Film, Sheet, and Strip from India: Preliminary Results and Rescission, in Part, of Antidumping Duty Administrative Review; 2023-2024,

91 FR 969 (January 9, 2026) (

Preliminary Results

), and accompanying Preliminary Decision Memorandum.

2

See

Commerce's Memo “Polyethylene Terephthalate Film, Sheet, and Strip from India: Extension of Deadline for Final Results of Antidumping Duty Administrative Review; 2023-2024,” dated April 24, 2026.

3

See

Memorandum. “Issues and Decision Memorandum for the Final Results of Anidumping Duty Adminstrative Review of the Antidumping Duty Order on Polyethylene Terephthalate Film, Sheet, and Strip from India; 2023-2024,” dated concurrently with, and hereby adopted by, this notice (Issues and Decision Memoandum).

Scope of the Order

4

4

See Notice of Amended Final Antidumping Duty Determination of Sales at Less than Fair Value and Antidumping Duty Order: Polyethylene Terephthalate Film, Sheet, and Strip from India,

67 FR 44175 (July 1, 2002) (

Order

).

The products covered by the scope of the

Order

are PET film from India. For a complete description of the scope,

see

the Issues and Decision Memorandum.

Analysis of Comments Received

The sole issue raised in the case and rebuttal briefs is addressed in the Issues and Decision Memorandum, and is listed in the appendix to this notice. 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/frnotices.

Changes Since the Preliminary Results

Based on a review of the record and comments received, Commerce made no changes to the

Preliminary Results.

Final Results of Review

Commerce determines that the following weighted-average dumping margin exists for the period July 1, 2023, through June 30, 2024:

Producer/exporter

Weighted-

average

dumping

margin

(percent)

Cosmo First Limited

24.14

Disclosure

Normally, Commerce discloses the calculations performed in connection with the final results of review 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 the

Federal Register

. However, because Commerce applied total AFA to Cosmo in these final results, there are no calculations to disclose.

Assessment Rates

Commerce will determine, and U.S. Customs and Border Protection (CBP) shall assess, antidumping duties on all appropriate entries in this review, in accordance with section 751(a)(2)(C) of the Act and 19 CFR 351.212(b)(1).

Commerce intends to issue appropriate assessment instructions directly 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).

Cash Deposit Requirements

The following cash deposit requirements will be effective for all shipments of subject merchandise entered, or withdrawn from warehouse, for consumption on or after the date of publication of these final results, as provided by section 751(a)(2)(C) of the Act: (1) the cash deposit rate for Cosmo will be 24.14 percent; (2) for previously reviewed or investigated companies not listed above, the cash deposit rate will continue to be the company-specific rate published for the most recently completed segment of this proceeding; (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 5.71 percent, the all-others rate established in the underlying investigation.

5

These cash deposit requirements, when imposed, shall remain in effect until further notice.

5

See Order,

6767 FR at 44146.

Notification to Importers

This notice also serves as a final 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.

Administrative Protective Order (APO)

This notice also serves as a reminder to parties subject to an APO of their responsibility concerning the return or destruction of proprietary information disclosed under APO in accordance with 19 CFR 351.305(a)(3), which continues to govern business proprietary information in this segment of the proceeding. Timely written notification of the return/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

These final 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(h).

Dated: July 1, 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. Changes Since the

Preliminary Results

V. Discussion of the Issue

Comment 1: Whether to Apply Total Adverse Facts Available (AFA) to Cosmo

VI. Recommendation

[FR Doc. 2026-13795 Filed 7-7-26; 8:45 am]

BILLING CODE 3510-DS-P