Hardwood and Decorative Plywood From the Socialist Republic of Vietnam: Final Affirmative Countervailing Duty Determination and Final Affirmative Critical Circumstances Determination, in Part

Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Department of Commerce International Trade Administration [C-552-852] AGENCY: Enforcement and Compliance, International Trade Administration, Department of Commerce. SUMMARY: The U.S. Department of Commerce (Commerce) determines that countervailable subsidies are being provided to producers and exporters of hardwood and decorative plywood (plywood) from the Socialist Republic of Vietnam (Vietnam). The period of investigation (POI) is January 1, 2024, through December 31, 2024. DATES: Applicable July 21, 2026. FOR FURTHER INFORMATION CONTACT: Katherine Smith, AD/CVD Operations, Office II, Enforcement and Compliance, International Trade Administration, U.S. Department of Commerce, 1401 Constitution Avenue NW, Washington, DC 20230; telephone: (202) 482-0557. SUPPLEMENTARY INFORMATION: Background On January 22, 2026, Commerce published the Preliminary Determination in the Federal Register and invited interested parties to comment. [ 1 ] In accordance with section 705(a)(1) of the Tariff Act of 1930, as amended (the Act), and 19 CFR 351.210(b)(4) , Commerce aligned the final countervailing duty (CVD) determination with the final determination in the less-than-fair-value investigation of plywood from Vietnam. [ 2 ] On June 23, 2026, we issued a post-preliminary determination regarding certain subsidy programs. [ 3 ] ( printed page 45771) For a complete discussion of the events that occurred since Commerce published the Preliminary Determination, see the Issues and Decision Memorand…