Wooden cabinets - The US investigates the application of anti-dumping and anti-subsidy taxes

24/05/2022 09:40 - 435 Views

On June 10, 2022, the US Department of Commerce (DOC) announced the initiation of an investigation into evasion of anti-dumping and anti-subsidy taxes on wooden cabinets imported from Vietnam and Malaysia. Before, on May 24, 2022, the US Department of Commerce (DOC) initiated an investigation into whether wooden cabinets imported from Vietnam and Malaysia into the United States using parts imported from China were within the scope of application of trade remedies that the United States is applying to similar Chinese products. Thus, the DOC initiated an investigation into both contents of the Plaintiff's application regarding scope ruling and anti-circumvention tax evasion with wooden cabinets.

I. Relevant information:

1. Initiation date: June 10, 2022 and May 24, 2022

2. Plaintiff: American Kitchen Cabinet Alliance

3. Good in investigation: Wooden cabinet using parts imported from China

4. Progression

On July 17, 2024: USDOC made determinations on final product scope ruling: certain wooden cabinets finished in Vietnam and Malaysia (using wooden cabinet components manufactured in China) are subject to anti-dumping and anti-subsidy duty. Cancellation of anti-dumping and anti-subsidy evasion investigation.

II. Case calendar:

Time	Period
24/05/2022	Initiating an investigation into the product scope
10/06/2022	Initiating an investigation into trade remedy tax evasion
21/06/2022	The US Department of Commerce announced the extension of the time to submit comments and provide counter-information to the investigation of the product scope for wooden cabinets imported from Vietnam
27/07/2022	The US Department of Commerce announces the deadline for submitting comments on the anti-dumping and anti-subsidy duty evasion investigation on wooden cabinets imported from Vietnam
17/7/2024	USDOC made determinations on final product scope ruling: certain wooden cabinets finished in Vietnam and Malaysia (using wooden cabinet components manufactured in China) are subject to anti-dumping and anti-subsidy duty. Cancellation of anti-dumping and anti-subsidy evasion investigation.

The case file is attached below:

Tải tài liệu
1. Notice of initiation of a product scope investigation
2. Notice of initiation of investigation on anti-tax evasion
3. Scope Inquiry from Vietnam on Wooden Cabinets and Vanities and Components Thereof from the People’s Republic of China - Grant of Extension
4. Circumvention Inquiries on Wooden Cabinets and Vanities and Components Thereof from the People’s Republic of China: Extension of Deadline to Submit Comments
5. Final Scope Ruling