Korea Steel Nails AD Review: Preliminary Rates

The Korea steel nails antidumping review has produced preliminary margins that could affect duty exposure, cash deposits, and entry compliance for U.S. importers. Although the announced rates range from 0.00% to 3.07%, companies should not change deposit practices until final results and corresponding instructions are issued. ## Preliminary Results and Exporter-Specific Rates The U.S. Department of Commerce published preliminary results for the antidumping duty administrative review of certain steel nails from the Republic of Korea on October 8, 2026. The review covers entries made from July 1, 2024, through June 30, 2025, under case A-580-874. These results are preliminary, meaning Commerce may revise the weighted-average dumping margins after considering case briefs, rebuttal briefs, hearing arguments, and any corrections to the administrative record. ### Rates Assigned to Reviewed Companies Je-il Co., Ltd., also identified in trade documentation as Je-il Wire Production Co., Ltd., received a preliminary weighted-average dumping margin of 3.07%. Korea Wire Co., Ltd., commonly known as KOWIRE, received a preliminary margin of 0.00%. Four companies that were not individually examined received the 3.07% rate calculated for Je-il: - Daejin Steel Co.

• Hanmi Staple Co., Ltd.
• Koram Inc.
• Nailtech Co., Ltd. The rate for non-selected companies is generally derived from the results assigned to mandatory respondents, subject to Commerce's methodology and the circumstances of the review. Importers purchasing from these suppliers should verify the exporter and producer combinations declared on their entries, since antidumping treatment may depend on the parties involved in the transaction. ### Partial Rescission and the All-Others Rate Commerce rescinded the review for Inmax Industries Sdn. Bhd., Jinsco International Corp., and Peace Korea Co., Ltd. because there were no reviewable suspended entries associated with those companies. Their affected entries are generally assessed at the cash deposit rate paid at entry once liquidation instructions are issued. The existing all-others cash deposit rate remains 11.80%. That rate may continue to apply when an exporter does not qualify for a company-specific rate or another applicable combination rate. ## What Importers Should Do Before Final Results Preliminary margins provide valuable information for forecasting, but they do not immediately replace current cash deposit requirements. Importers should continue depositing antidumping duties at the rates currently required by U.S. Customs and Border Protection until Commerce publishes final results and issues updated cash deposit instructions. ### Validate Suppliers, Entries, and Deposit Rates Importers should compare their Korean steel nail suppliers against the reviewed company names and account for spelling variations, trade names, and producer-exporter relationships. A supplier name that appears similar to a reviewed company is not necessarily entitled to that company's rate. Entry-level validation should include: - Exporter and producer names reported on the entry summary
• Antidumping case number and applicable message instructions
• Entry dates within the July 1, 2024, through June 30, 2025 review period
• Cash deposit rates applied at entry
• Manufacturer identification codes and commercial invoice details
• Whether merchandise falls within the scope of the steel nails order Scope classification requires more than matching a product description to a tariff classification. Antidumping scope language generally controls, and tariff numbers are typically provided for administrative convenience. Importers should escalate uncertain product configurations to qualified trade counsel or seek a formal scope determination when appropriate. ### Preserve the Reimbursement Certificate Importers should also prepare and file the reimbursement certificate required by 19 CFR 351.402(f) before liquidation. The certificate addresses whether the importer was reimbursed for antidumping duties by the exporter, producer, seller, or another party. Failure to provide the certificate can generally lead Commerce to presume reimbursement occurred. That presumption may result in additional assessment exposure, potentially including doubled antidumping duties. Importers should coordinate among customs, legal, finance, and accounts payable teams to confirm that purchase agreements, credit notes, rebates, and related-party adjustments do not create an overlooked reimbursement issue. ## Liquidation, Briefing Deadlines, and Drawback Treatment The review process remains open following publication of the preliminary results. Interested parties may submit case briefs within 21 days of publication, which places the anticipated deadline on October 29, 2026. Rebuttal briefs generally follow five days later and are limited to issues raised in case briefs. Hearing requests are due within 30 days of publication. Parties should confirm procedural deadlines because filing rules, extensions, and weekend or holiday adjustments may affect the operative date. Final results will determine the ultimate assessment rates for reviewed entries and may establish new cash deposit rates for future entries. ### Assessment and Liquidation Considerations The preliminary 0.00% margin for KOWIRE does not authorize importers to stop depositing duties immediately. Likewise, the 3.07% preliminary margins do not automatically replace higher or lower deposit rates currently attached to an exporter. After final results, Commerce generally sends liquidation and assessment instructions to CBP. Importers should monitor entries that remain suspended and reconcile internal duty accruals with the final exporter-specific treatment. Companies should also preserve entry summaries, commercial invoices, payment records, broker communications, and supplier certifications in case questions arise during liquidation or a subsequent audit. For the three companies removed from the review, liquidation instructions are expected no earlier than 35 days after publication. Importers should monitor the timing closely rather than assuming rescission eliminates liability or changes the rate already deposited. ### Separate AD Duties From Drawback-Eligible Duties Antidumping and countervailing duties are not eligible for duty drawback under 19 U.S.C. 1677h. An export or destruction transaction does not make the AD amount refundable through drawback. Ordinary customs duties paid on the same entry may still qualify if all applicable drawback requirements are satisfied. Drawback filers should therefore separate ordinary duties from antidumping and countervailing duty amounts at the entry-line level. Combining the amounts can overstate the potential refund, create unsupported claim values, and complicate broker review. Clean duty segmentation is particularly important when entries include multiple products, tariff classifications, manufacturers, or trade remedy cases. ## Frequently Asked Questions ### Are the 0.00% and 3.07% Margins Effective Immediately? No. These are preliminary results. Importers should generally continue using the cash deposit rates currently required by CBP until Commerce publishes final results and issues new instructions. The final margins may differ from the preliminary calculations. ### Does KOWIRE's 0.00% Margin Eliminate All Antidumping Liability? Not yet. The 0.00% margin is preliminary and applies within the context of the reviewed transactions. Importers must also confirm that their entries involve the correct exporter and producer combination and that the merchandise is covered by the review. ### What Rate Applies to Non-Selected Companies? Daejin Steel Co., Hanmi Staple Co., Ltd., Koram Inc., and Nailtech Co., Ltd. received a preliminary rate of 3.07%. Other exporters may remain subject to an existing company-specific rate, a combination rate, or the 11.80% all-others rate, depending on the applicable instructions. ### Can Antidumping Duties on Korean Steel Nails Be Recovered Through Drawback? No. Antidumping and countervailing duties are excluded from drawback. However, ordinary customs duties paid on the same imported merchandise may generally remain eligible when the statutory and regulatory requirements for exportation or destruction, substitution, records, and claim filing are met. ### Why Is the Reimbursement Certificate Important? The certificate confirms whether the importer was reimbursed for antidumping duties. If the certificate is not filed before liquidation, reimbursement may generally be presumed, creating significant additional duty exposure. Importers should review contracts, rebates, credits, and related-party arrangements before certifying. ## How Stable Software Can Help ### Keep Drawback Calculations Separate and Defensible Customs brokers managing drawback for steel nail importers need to distinguish recoverable ordinary customs duties from ineligible antidumping and countervailing duties. Accurate separation helps prevent AD amounts from entering drawback claims while preserving valid recovery opportunities tied to the same entries. DrawbackAI is flat-license duty drawback software that U.S. customs brokers can white-label for importer clients and use to file under their own filer code. Stable Software charges a flat software license and never takes a percentage of the refund. Brokers evaluating Korean steel nail entries can use a structured drawback workflow while retaining control of client relationships, claim filing, and refund economics.

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