SUPPLEMENTARY INFORMATION:

Background

On September 11, 2025, Commerce published the Preliminary Results and invited interested parties to comment.^[1] This administrative review covers one exporter of subject merchandise, the sole mandatory respondent, Borusan Birlesik Boru Fabrikalari Sanayi ve Ticaret A.S. (Borusan Boru)  ^[2] and Borusan Istikbal Ticaret T.A.S. (Istikbal) (collectively, Borusan).^[3] On October 20, 2025, Borusan submitted a case brief.^[4] On December 23, 2025, Wheatland Tube (Wheatland), a domestic producer and interested party, submitted a rebuttal brief.^[5]

Due to the lapse in appropriations and Federal Government shutdown, on November 14, 2025, Commerce tolled all deadlines in administrative proceedings by 47 days.^[6] 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.^[7] On March 12, 2026, ( printed page 27260) Commerce extended the deadline for the final results by 53 days.^[8] As a result, the deadline for these final results of review is May 11, 2026.

For a complete description of the events that followed the Preliminary Results, see the Issues and Decision Memorandum.^[9] The Issues and Decision Memorandum is a public document and is on file electronically via ACCESS. ACCESS is available to registered users at https://access.trade.gov. In addition, a complete version of the Issues and Decision Memorandum can be accessed directly at https://access.trade.gov/​frnotices.

Commerce is conducting this administrative review in accordance with section 751(a)(1)(B) of Tariff Act of 1930, as amended (the Act).

Scope of the Order ¹⁰

The scope of the Order covers circular welded carbon steel standard pipe and tube products from Türkiye. A full description of the scope of the Order is contained in the Issues and Decision Memorandum.

Analysis of Comments Received

All issues raised in the case and rebuttal briefs filed by parties are addressed in the Issues and Decision Memorandum. A list of the issues addressed in the Issues and Decision Memorandum is provided in the appendix to this notice.

Changes Since the Preliminary Results

Based on our analysis of the comments received, and for the reasons explained in the Issues and Decision Memorandum, we will revise the language used in the final liquidation instructions that are issued following the completion of this proceeding to account for Borusan's name change.

Final Results of Administrative Review

For these final results, we determine that the following estimated weighted-average dumping margins exist for the period May 1, 2023, through April 30, 2024:

Disclosure

Normally, Commerce discloses to interested parties the calculations of the final results of an administrative review within five days of the date of publication of the notice of final results in the Federal Register , in accordance with 19 CFR 351.224(b). However, because we have not modified our analysis from the Preliminary Results, there are no calculations to disclose for the final results.

Assessment Rates

Pursuant to section 751(a)(2)(C) of the Act and 19 CFR 351.212(b)(1), Commerce has determined in these final results of this review, and U.S. Customs and Border Protection (CBP) shall assess antidumping duties on all appropriate entries of subject merchandise in during the POR. Pursuant to 19 CFR 351.212(b)(1), we calculated importer-specific ad valorem duty assessment rates based on the ratio of the total amount of dumping calculated for examined sales to each importer to the total entered value of those sales. Where an importer-specific assessment rate is zero or de minimis within the meaning of 19 CFR 351.106(c)(1), we will instruct CBP to liquidate the appropriate entries without regard to antidumping duties. Pursuant to a refinement to Commerce's assessment practice, for subject merchandise that was entered into the United States, or withdrawn from warehouse, for consumption during the POR, that was produced or exported by Borusan for which Borusan did not report the sale in its U.S. sales database, we will instruct CBP to liquidate the entry of such merchandise at the all-others rate ( i.e., 14.74 percent) ^[12] if there is no rate for the intermediate company(ies) involved in the transaction.^[13]

Commerce intends to issue assessment instructions to CBP no earlier than 35 days after the date of publication of the final results of this review in the Federal Register . If a timely summons is filed at the U.S. Court of International Trade, the assessment instructions will direct CBP not to liquidate relevant entries until the time for parties to file a request for a statutory injunction has expired ( i.e., within 90 days of publication).

Cash Deposit Requirements

The following cash deposit requirements will be effective for all shipments of the subject merchandise entered, or withdrawn from warehouse, for consumption on or after the publication date of this notice in the Federal Register , as provided by section 751(a)(2)(C) of the Act: (1) the cash deposit rate for companies subject to this review will be equal to the weighted-average dumping margin listed in the “Final Results of Review” section above; (2) for merchandise that was exported by a company that is not under review and the company has a company-specific cash deposit rate from a completed segment of this proceeding, the cash deposit rate will continue to be the company-specific cash deposit rate from a completed segment of the proceeding that is currently applicable to the company; (3) if the exporter of the subject merchandise was not covered by this review or a previously completed segment of this proceeding, but the producer of the subject merchandise was covered, then the cash deposit rate will be equal to the company-specific cash deposit rate from a completed segment of this proceeding that is currently applicable to the producer of the subject merchandise; and (4) if neither the exporter nor the producer of the subject merchandise was covered by this review or a previously completed segment of this proceeding, then the cash deposit rate will be 14.74 percent ad valorem, the all-others rate ( printed page 27261) established in the less than fair value investigation.^[14] These cash deposit requirements, when imposed, shall remain in effect until further notice.

Notification to Importers

This notice serves as a final reminder to importers of their responsibility under 19 CFR 351.402(f)(2) to file a certificate regarding the reimbursement of antidumping duties prior to liquidation of the relevant entries during this POR. Failure to comply with this requirement could result in Commerce's presumption that reimbursement of antidumping duties occurred and the subsequent assessment of double antidumping duties.

Administrative Protective Order

This notice also serves as a reminder to parties subject to administrative protective order (APO) of their responsibility concerning the destruction or return of proprietary information disclosed under APO in accordance with 19 CFR 351.305(a)(3), which continues to govern business proprietary information in this segment of the proceeding. Timely written notification of the destruction or return of APO materials or conversion to judicial protective order is hereby requested. Failure to comply with the regulations and terms of an APO is a sanctionable violation.

Notification to Interested Parties

We are issuing and publishing these final results of review and this notice in accordance with sections 751(a)(1) and 777(i)(1) of the Act, and 351.221(b)(5).

Appendix

List of Topics Discussed in the Issues and Decision Memorandum

I. Summary

II. Background

III. Scope of the Order

IV. Changes Since the Preliminary Results

V. Discussion of the Issues

Comment 1: Whether Commerce Should Grant Borusan a Sales-Side Duty Drawback Adjustment

Comment 2: Whether Commerce Should Adjust Borusan's Cost of Production to Account for Unpaid Duties

Comment 3: Whether Commerce Should Remove Any Unpaid Import Duties Associated with Imports of Hot-Rolled Coil Allegedly for Production of Non-Subject Merchandise

Comment 4: Whether Commerce's Price Difference and Ratio Tests Are Consistent with the Statutory Text That Requires Commerce to Demonstrate a Pattern of Prices that Differ Significantly

Comment 5: Whether Commerce Should Account for Name Changes in the Borusan Group in the Liquidation Instructions

VI. Recommendation