U.S. Finds Subsidies on Plywood from Vietnam, Sets Preliminary Duties
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The U.S. Department of Commerce has made a preliminary decision in its investigation of hardwood and decorative plywood from Vietnam. The Commerce Department found that companies in Vietnam received subsidies that violate U.S. trade laws.
This investigation covers the period from January 1, 2024, through December 31, 2024. The case is handled by the International Trade Administration’s Enforcement and Compliance unit.
The products involved include flat, multilayered plywood panels. These are made of wood veneers, with at least one face or back layer made from hardwood, softwood, or bamboo. These panels are used in a range of furniture, flooring, and building products.
Commerce began its investigation on June 16, 2025. The deadline for the preliminary decision was postponed after a federal government shutdown and a backlog in the filing system. The new deadline became December 29, 2025.
Two Vietnamese companies were investigated in detail:
- Junma Phu Tho Co., Ltd
- Trieu Thai Son., Ltd
Junma received an estimated subsidy rate of 26.75 percent. Trieu Thai received a rate of 4.37 percent. Other companies that were not individually examined received a rate of 15.56 percent. This “all-others” rate is based on a simple average of the two company rates.
Commerce used facts available to reach parts of its decision where data was missing. A full explanation is in the preliminary decision memorandum available on the official ACCESS website.
Commerce also looked at whether “critical circumstances” exist. This refers to whether imports surged suddenly to avoid duties. Commerce found that this was not the case. So, no early duties will be applied.
The final decision in this countervailing duty (CVD) investigation is aligned with the final decision in the related anti-dumping investigation. The final decisions will come by May 11, 2026, unless postponed.
Commerce will now instruct U.S. Customs and Border Protection (CBP) to stop liquidation of entries of this plywood from Vietnam. This means importers must pay cash deposits using the duty rates listed.
Commerce plans to verify the data submitted by the companies. If needed, corrections may be made to this preliminary ruling before the final decision.
Parties can submit comments and briefs after verification reports are issued. Rebuttals must follow five days later. Any party that wants a hearing must make their request within 30 days of January 22, 2026.
If the final determination is also affirmative, the U.S. International Trade Commission (ITC) will then decide whether the imports from Vietnam are harming the U.S. industry.
This investigation could impact a wide range of wood-based products imported from Vietnam.
The full details, including the scope of products affected and HTSUS codes, are included in the official notice published in the Federal Register on January 22, 2026.
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