<NOTICE>
DEPARTMENT OF COMMERCE
<SUBAGY>International Trade Administration</SUBAGY>
<DEPDOC>[C-555-006]</DEPDOC>
<SUBJECT>Paper File Folders From the Kingdom of Cambodia: Final Affirmative Countervailing Duty Determination</SUBJECT>
<HD SOURCE="HED">AGENCY:</HD>
Enforcement and Compliance, International Trade Administration, Department of Commerce.
<SUM>
<HD SOURCE="HED">SUMMARY:</HD>
The U.S. Department of Commerce (Commerce) determines that countervailable subsidies are being provided to producers and exporters of paper file folders from the Kingdom of Cambodia (Cambodia). The period of investigation (POI) is January 1, 2023, through December 31, 2023.
</SUM>
<DATES>
<HD SOURCE="HED">DATES:</HD>
Applicable December 29, 2025.
</DATES>
<FURINF>
<HD SOURCE="HED">FOR FURTHER INFORMATION CONTACT:</HD>
Shane Subler or Brandon James, AD/CVD Operations, Office VIII, Enforcement and Compliance, International Trade Administration, U.S. Department of Commerce, 1401 Constitution Avenue NW, Washington, DC 20230; telephone: (202) 482-6241 and (202) 482-7472, respectively.
</FURINF>
<SUPLINF>
<HD SOURCE="HED">SUPPLEMENTARY INFORMATION:</HD>
<HD SOURCE="HD1">Background</HD>
On March 28, 2025, Commerce published the
<E T="03">Preliminary Determination</E>
in the
<E T="04">Federal Register</E>
, invited interested parties to comment on the
<E T="03">Preliminary Determination,</E>
and aligned this countervailing duty investigation with the final determination in the less-than-fair value investigation of paper file folders from Cambodia, in accordance with section 705(a)(1) of the Tariff Act of 1930, as amended (the Act), and 19 CFR 351.210(b)(4).
<SU>1</SU>
<FTREF/>
On August 27, 2025, Commerce released its Post-Preliminary Analysis.
<SU>2</SU>
<FTREF/>
<FTNT>
<SU>1</SU>
<E T="03">See Paper File Folders From the Kingdom of Cambodia: Preliminary Affirmative Countervailing Duty Determination and Alignment of Final Determination With Final Antidumping Duty Determination,</E>
90 FR 14110 (March 28, 2025) (
<E T="03">Preliminary Determination</E>
), and accompanying Preliminary Decision Memorandum (PDM).
</FTNT>
<FTNT>
<SU>2</SU>
<E T="03">See</E>
Memorandum, “Decision Memorandum for the Post-Preliminary Analysis in the Countervailing Duty Investigation of Paper File Folders from the Kingdom of Cambodia,” dated August 27, 2025 (Post-Preliminary Analysis).
</FTNT>
Due to the lapse in appropriations and Federal Government shutdown, on November 14, 2025, Commerce tolled all deadlines in administrative proceedings by 47 days.
<SU>3</SU>
<FTREF/>
Additionally, due to a backlog of documents that were electronically filed via Enforcement and Compliance's Antidumping and Countervailing Duty Centralized Electronic Service System (ACCESS) during the Federal Government shutdown, on November 24, 2025, Commerce tolled all deadlines in administrative proceedings by an additional 21 days.
<SU>4</SU>
<FTREF/>
Accordingly, the deadline for this final determination is now December 18, 2025.
<FTNT>
<SU>3</SU>
<E T="03">See</E>
Memorandum, “Deadlines Affected by the Shutdown of the Federal Government,” dated November 14, 2025.
</FTNT>
<FTNT>
<SU>4</SU>
<E T="03">See</E>
Memorandum, “Tolling of All Case Deadlines,” dated November 24, 2025.
</FTNT>
For a complete discussion of the events that followed the
<E T="03">Preliminary Determination, see</E>
the Issues and Decision Memorandum.
<SU>5</SU>
<FTREF/>
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
<E T="03">https://access.trade.gov.</E>
In addition, a complete version of the Issues and Decision Memorandum can be accessed directly at
<E T="03">https://access.trade.gov/public/FRNoticesListLayout.aspx.</E>
<FTNT>
<SU>5</SU>
<E T="03">See</E>
Memorandum, “Issues and Decision Memorandum for the Final Affirmative Determination of the Countervailing Duty Investigation of Paper File Folders from the Kingdom of Cambodia,” dated concurrently with, and hereby adopted by, this notice (Issues and Decision Memorandum).
</FTNT>
<HD SOURCE="HD1">Scope of the Investigation</HD>
The products covered by this investigation are paper file folders. For a complete description of the scope of this investigation,
<E T="03">see</E>
Appendix I.
<HD SOURCE="HD1">Scope Comments</HD>
No interested party commented on the scope of the investigation as it appeared in the
<E T="03">Preliminary Determination.</E>
Therefore, no changes were made to the scope of the investigation.
<HD SOURCE="HD1">Verification</HD>
As provided in section 782(i) of the Act, in July 2025, Commerce conducted on-site verification of the subsidy information reported by the Royal Government of Cambodia (RCG) and Three Color Stone Stationery (Cambodia) Co., Ltd. (TCS). We used standard verification procedures, including an examination of relevant accounting records and original source documents provided by the RGC and TCS.
<SU>6</SU>
<FTREF/>
<FTNT>
<SU>6</SU>
<E T="03">See</E>
Memorandum, “Verification of the Questionnaire Responses of Three Color Stone Stationery (Cambodia) Co., Ltd.,” dated August 11, 2025;
<E T="03">see also</E>
Memorandum, “Verification of the Questionnaire Responses of the Royal Government of Cambodia,” dated August 18, 2025.
</FTNT>
<HD SOURCE="HD1">Analysis of Subsidy Programs and Comments Received</HD>
The subsidy programs under investigation and the issues raised in the case and rebuttal briefs submitted by interested parties in this investigation are discussed in the Issues and Decision Memorandum. For a list of the issues raised by interested parties and addressed in the Issues and Decision Memorandum,
<E T="03">see</E>
Appendix II.
<HD SOURCE="HD1">Methodology</HD>
Commerce conducted this investigation in accordance with section 701 of the Act. For each of the subsidy programs found to be countervailable, Commerce determines that there is a subsidy,
<E T="03">i.e.,</E>
a financial contribution by an “authority” that gives rise to a benefit to the recipient, and that the subsidy is specific.
<SU>7</SU>
<FTREF/>
For a full description of the methodology underlying our final determination,
<E T="03">see</E>
the Issues and Decision Memorandum.
<FTNT>
<SU>7</SU>
<E T="03">See</E>
sections 771(5)(B) and (D) of the Act regarding financial contribution;
<E T="03">see also</E>
section 771(5)(E) of the Act regarding benefit; and section 771(5A) of the Act regarding specificity.
</FTNT>
In making this final determination, Commerce relied, in part, on facts otherwise available, including with adverse inferences, pursuant to sections 776(a) and (b) of the Act. For a full discussion of our application of adverse facts available (AFA),
<E T="03">see</E>
the Issues and Decision Memorandum at the section entitled “Use of Facts Otherwise Available and Application of Adverse Inferences.”
<HD SOURCE="HD1">Changes Since the Preliminary Determination</HD>
For this final determination, we have included an additional subsidy program addressed in the Post-Preliminary
Analysis.
<SU>8</SU>
<FTREF/>
Based on our review and analysis of the information at verification and comments received from interested parties, we made no changes to the subsidy rate calculations for TCS and all other producers and/or exporters from the
<E T="03">Preliminary Determination</E>
and Post-Preliminary Analysis. For further discussion,
<E T="03">see</E>
the Issues and Decision Memorandum.
<FTNT>
<SU>8</SU>
<E T="03">See</E>
Post-Preliminary Analysis at 14-15.
</FTNT>
<HD SOURCE="HD1">All-Others Rate</HD>
In accordance with section 705(c)(1)(B)(i) of the Act, we calculated an individual estimated countervailable subsidy rate for the mandatory respondent, TCS. Section 705(c)(5)(A)(i) of the Act states that, for companies not individually investigated, Commerce will determine an all-others rate equal to the weighted-average countervailable subsidy rates established for exporters and/or producers individually investigated, excluding any zero and
<E T="03">de minimis</E>
countervailable subsidy rates, and any rates determined entirely under section 776 of the Act. For this final determination, TCS's subsidy rate is not zero,
<E T="03">de minimis,</E>
or determined entirely under section 776 of the Act. Consequently, we have assigned the subsidy rate calculated for TCS as the rate for all other producers and/or exporters.
<HD SOURCE="HD1">Final Determination</HD>
Commerce determines that the following estimated countervailable subsidy rates exist for the period January 1, 2023, through December 31, 2023:
<FTREF/>
<FTNT>
<SU>9</SU>
TCS's subsidy rate in the
<E T="03">Preliminary Determination</E>
was 21.53 percent
<E T="03">ad valorem.</E>
The subsidy rate for the additional program addressed in the Post-Preliminary Analysis was 8.85 percent
<E T="03">ad valorem. See Preliminary Determination,</E>
90 FR at 14111;
<E T="03">see also</E>
Post-Preliminary Analysis at 15. The sum of these two rates is 30.38 percent
<E T="03">ad valorem.</E>
</FTNT>
<GPOTABLE COLS="2" OPTS="L2,tp0,i1" CDEF="s50,12">
<TTITLE> </TTITLE>
<CHED H="1">Company</CHED>
<CHED H="1">
Subsidy rate
(percent
<E T="03">ad valorem</E>
<ENT I="01">Three Color Stone Stationery (Cambodia) Co., Ltd</ENT>
<ENT>
<SU>9</SU>
30.38
</ENT>
</ROW>
<ROW>
<ENT I="01">All Others</ENT>
<ENT>30.38</ENT>
</ROW>
</GPOTABLE>
<HD SOURCE="HD1">Disclosure</HD>
Commerce normally discloses the calculations for a final determination to interested parties within five days of any public announcement or, if there is no public anno
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