U.S. Department of Commerce Releases Preliminary Results on Thermal Paper from Korea

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On January 27, 2026, the U.S. Department of Commerce published the preliminary results of its administrative review of the antidumping duty order on thermal paper from the Republic of Korea. These results cover the review period of November 1, 2023, through October 31, 2024.

Background

The antidumping duty order on thermal paper from Korea was issued on November 22, 2021. On November 1, 2024, Commerce invited interested parties to request a review of the order for the 2023–2024 period.

On December 9, 2024, Commerce extended deadlines for preliminary results by 90 days. Additional deadline extensions of 47 days and 21 days were issued on November 14 and November 24, 2025, due to a federal government shutdown. A further extension was granted on December 22, 2025. As a result, the deadline for preliminary results became January 21, 2026.

Review Process and Methodology

Commerce conducted this review under section 751(a) of the Tariff Act of 1930, as amended. Calculations were made using constructed export prices under section 772, and normal value was calculated under section 773 of the Act.

Scope of the Order

The order covers thermal paper products from Korea. A complete description of the scope is available in the Preliminary Decision Memorandum.

Partial Rescission of Review

Commerce is rescinding the administrative review for 15 companies listed in Appendix II. This action is taken under 19 CFR 351.213(d)(3), which allows rescission when there are no suspended entries of the subject merchandise for liquidation.

Commerce previously notified parties of its intent to rescind the review for these companies on February 4, 2025. No comments were submitted in response.

Companies Rescinded

  • Akon Rulo Kagit Plastik Imalat IHR ITH. SAN. TIC. A.S.
  • Amtress (M) Sdn. Bhd.
  • Besto Sdn. Bhd.
  • Convertidoras PCM, S.A. de C.V.
  • Dor Etiket San VE Tic. Ltd.
  • Engin Kagir Mamulleri San. Tic.
  • Formas para Negocios, S.A. de C.V.
  • Formularios de Mexico S.A. de C.V.
  • Kagit Mamulleri San. Tic. Ltd., Stl.
  • Kooka Paper Manufacturing Sdn. Bhd.
  • Papeles y Conversiones de Mexico, S.A. de C.V.
  • Sailing Paper (Malaysia) Sdn. Bhd.
  • ShenZhen Sailing Paper Co., Ltd.
  • Wellden (M) Sdn. Bhd.
  • Wingle Industrial (Malaysia) Sdn. Bhd.

Results of Review

Commerce determined that thermal paper from Korea was not sold in the United States at less than normal value during the review period.

The companies and their dumping margins are as follows:

  • Hansol Paper Company: 0.00%
  • Tele-Paper (M) Sdn. Bhd.: 0.00%

Hansol Paper Company is also known as Hansol Paper Co., Ltd.

Disclosure and Public Comments

Commerce will release its calculations and analysis within five days of publication of the notice. Interested parties may submit case briefs within 21 days after publication. Rebuttal briefs must be submitted within five days after that.

All submissions must be made using the Enforcement and Compliance ACCESS database. A table of contents and table of authorities are required in briefs. A public executive summary of each issue should be no more than 450 words.

Hearings

Requests for a hearing must be submitted within 30 days after publication. Hearings will be limited to issues raised in briefs. If requested, Commerce will schedule and notify parties of the date and time.

Assessment Rates

Commerce will instruct U.S. Customs and Border Protection to assess duties based on the final results. If any final margins are zero or de minimis, the entries will be liquidated without duties.

Hansol’s importer-specific duties will be based on the ratio of total duties to entered value. If no margin or a de minimis margin is found, entries will be duty-free. Tele-Paper’s assessment rate will match Hansol’s.

For rescinded companies, duties will match the cash deposit rate at entry time.

Cash Deposit Instructions

Following final results, Commerce will set new cash deposit rates:

  • Companies listed in final results will use their assigned rates.
  • Companies not reviewed will use the rate from the most recent segment.
  • If only the manufacturer is reviewed, the manufacturer’s rate will apply.
  • The all-others rate remains 6.19%.

These rates will remain in effect until further notice.

Next Steps

Commerce intends to publish the final results within 120 days of January 27, 2026. These results will include analysis of all issues raised in briefs.

Reminder to Importers

Importers must file certificates stating if duties were reimbursed. Failing to file may result in Commerce assuming reimbursement occurred, doubling duties.

Legal Notice

This information is issued under sections 751(a)(1) and 777(i)(1) of the Tariff Act of 1930, and 19 CFR 351.213 and 351.221(b)(4).

Signed:

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 I – Topics Covered

  • I. Summary
  • II. Background
  • III. Scope of the Order
  • IV. Methodology
  • V. Recommendation

Appendix II – Companies Rescinded from Review

  • Akon Rulo Kagit Plastik Imalat IHR ITH. SAN. TIC. A.S.
  • Amtress (M) Sdn. Bhd.
  • Besto Sdn. Bhd.
  • Convertidoras PCM, S.A. de C.V.
  • Dor Etiket San VE Tic. Ltd.
  • Engin Kagir Mamulleri San. Tic.
  • Formas para Negocios, S.A. de C.V.
  • Formularios de Mexico S.A. de C.V.
  • Kagit Mamulleri San. Tic. Ltd., Stl.
  • Kooka Paper Manufacturing Sdn. Bhd.
  • Papeles y Conversiones de Mexico, S.A. de C.V.
  • Sailing Paper (Malaysia) Sdn. Bhd.
  • ShenZhen Sailing Paper Co., Ltd.
  • Wellden (M) Sdn. Bhd.
  • Wingle Industrial (Malaysia) Sdn. Bhd.

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