U.S. Finalizes Tariffs on Monomers and Oligomers from Taiwan
Estimated reading time: 4–6 minutes
The U.S. Department of Commerce has made a final determination in the countervailing duty (CVD) investigation of certain monomers and oligomers from Taiwan. The agency confirmed that producers and exporters in Taiwan received unfair government subsidies during the period of investigation.
The investigation covered the period from January 1, 2024, to December 31, 2024.
This determination was published in the Federal Register on January 26, 2026.
The companies investigated are Eternal Materials Co., Ltd. and Qualipoly Chemical Corporation. Commerce also issued findings for all other producers and exporters in Taiwan.
Commerce found that critical circumstances exist for Eternal Materials, Qualipoly, and all other producers and exporters. This means that Commerce found a large increase in import volumes over a short period. As a result, earlier entries may be subject to duties.
Commerce used adverse facts available (AFA) under sections 776(a) and (b) of the Tariff Act of 1930. This means that necessary data was not provided by the companies. Therefore, Commerce used facts that are less favorable to the producers.
A subsidy rate of 103.43 percent ad valorem has been assigned to:
- Eternal Materials Co., Ltd.
- Qualipoly Chemical Corporation
- All other producers and exporters from Taiwan
This rate is based on facts available with adverse inferences.
The product covered includes specific monomers and oligomers made using acrylic or methacrylic acid. These are used in items like inks and coatings. The scope includes products with 20% or more by weight of in-scope content.
The affected chemical products are listed with their Chemical Abstract Service (CAS) numbers. These include:
- Triethylene glycol dimethacrylate – CAS 109-16-0
- 1,6-hexanediol diacrylate – CAS 13048-33-4
- Tripropylene glycol diacrylate – CAS 42978-66-5
- Trimethylolpropane trimethacrylate – CAS 3290-92-4
- Trimethylolpropane triacrylate – CAS 15625-89-5
- Ethoxylated trimethylolpropane triacrylate – CAS 28961-43-5
- Dipropylene glycol diacrylate – CAS 57472-68-1
- Bisphenol-A-epichlorohydrin copolymer acrylate – CAS 55818-57-0
Commerce clarified that if any of these substances are found in blends with a total in-scope content of 20% or more by weight, the investigation applies.
Downstream products such as inks or coatings are excluded from the scope.
These products mainly fall under U.S. tariff codes:
- 2916.12.5050
- 2916.14.2050
- 3824.99.2900
- 3907.29.0000
- 3907.30.0000
They may also be entered under:
- 2916.12.1000
- 3824.99.9397
These classifications are provided only for customs purposes. The written description of the scope controls.
On August 29, 2025, Commerce issued the preliminary affirmative determination. This was published in the Federal Register.
On September 22, 2025, the agency issued its preliminary finding that critical circumstances existed.
Due to a federal government shutdown, Commerce tolled deadlines in administrative proceedings by 47 days on November 14, 2025, and added 21 more days of tolling on November 24, 2025.
As a result, the final deadline for this determination was January 15, 2026.
Commerce is continuing the suspension of liquidation for subject goods entered on or after May 31, 2025, for producers involved in the critical circumstances finding. The agency had already suspended liquidation on entries as of August 29, 2025, following the preliminary determination.
If the U.S. International Trade Commission (ITC) makes a final affirmative injury determination, Commerce will issue a countervailing duty order.
If the ITC issues a negative decision, then the investigation will end and cash deposits will be refunded.
The ITC has 45 days from January 26, 2026, to announce its final determination.
This Federal Register notice was signed by Christopher Abbott, Deputy Assistant Secretary for Policy and Negotiations at the Department of Commerce.
The document reference number is 2026-01452.
Legal Disclaimer
This article includes content collected from the Federal Register (federalregister.gov). The content is not an official government publication. This article is for informational purposes only and does not constitute legal advice. For case-specific consultation, please contact us. Read our full Legal Disclaimer, which also includes information on translation accuracy.
