- Effective Date: Apr 14, 2026
- Period of Review: Jan 01, 2024 to Dec 31, 2024
- Notice of Lifting of Suspension Date: Apr 14, 2026
- Cite as: 91 FR 19099
Cite date: Apr 14, 2026
1.
Commerce has rescinded the administrative review of the countervailing duty order on certain softwood lumber products from Canada (C-122-858) covering the period 01/01/2024 through 12/31/2024 in part with respect to the firms listed below.
You are to assess countervailing duties on this merchandise entered, or withdrawn from warehouse, for consumption during the period 01/01/2024 through 12/31/2024 at the cash deposit rate required at the time of entry.
Liquidate all entries for the following firms:
Company:
A.B. Cedar Shingle Inc.
Case number:
C-122-858-018
Company:
Alberta Spruce Industries Ltd.
Case number:
C-122-858-021
Company:
American Pacific Wood Products
Case number:
C-122-858-024
Company:
Anbrook Industries Ltd.
Case number:
C-122-858-025
Company:
C&C Wood Products Ltd.
Case number:
C-122-858-055
Company:
Caledonia Forest Products Inc.
Case number:
C-122-858-056
Company:
Canadian American Forest Products Ltd.
Case number:
C-122-858-058
Company:
Canadian Wood Products Inc.
Case number:
C-122-858-059
Company:
Canusa Cedar Inc.
Case number:
C-122-858-060
Company:
Careau Bois Inc.
Case number:
C-122-858-062
Company:
Canadian Wood Products - Montreal Inc.; CWP - Montreal Inc.
Case number:
C-122-858-082
Company:
G & R Cedar Ltd.
Case number:
C-122-858-105
Company:
Goat Lake Forest Products Ltd.
Case number:
C-122-858-109
Company:
Goldband Shake & Shingle Ltd.
Case number:
C-122-858-110
Company:
Golden Ears Shingle Ltd.
Case number:
C-122-858-111
Company:
Harry Freeman & Son Ltd.
Case number:
C-122-858-121
Company:
Imperial Cedar Products, Ltd.
Case number:
C-122-858-123
Company:
Imperial Shake Co. Ltd.
Case number:
C-122-858-124
Company:
Kootenay Innovative Wood Ltd.
Case number:
C-122-858-137
Company:
Ledwidge Lumber Co., Ltd.
Case number:
C-122-858-142
Company:
Longlac Lumber Inc.
Case number:
C-122-858-151
Company:
Matsqui Management and Consulting Services Ltd.; Canadian Cedar Roofing Depot
Case number:
C-122-858-158
Company:
MP Atlantic Wood Ltd.
Case number:
C-122-858-164
Company:
New Future Lumber Ltd.
Case number:
C-122-858-168
Company:
S & K Cedar Products Ltd.
Case number:
C-122-858-195
Company:
Scierie St-Michel Inc.
Case number:
C-122-858-200
Company:
Scotsburn Lumber Co. Ltd.
Case number:
C-122-858-202
Company:
Serpentine Cedar Ltd.
Case number:
C-122-858-203
Company:
Serpentine Cedar Roofing Ltd.
Case number:
C-122-858-204
Company:
Sexton Lumber Co. Ltd.
Case number:
C-122-858-205
Company:
Silver Creek Premium Products Ltd.
Case number:
C-122-858-208
Company:
Sound Spars Enterprise Ltd.
Case number:
C-122-858-212
Company:
Tembec Inc.
Case number:
C-122-858-222
Company:
Vancouver Island Shingle, Ltd.
Case number:
C-122-858-234
Company:
Waldun Forest Products Ltd.
Case number:
C-122-858-239
Company:
West Wind Hardwood Inc.
Case number:
C-122-858-242
Company:
Western Wood Preservers Ltd.
Case number:
C-122-858-245
Company:
Yarrow Wood Ltd.
Case number:
C-122-858-254
Company:
258258 B.C. Ltd.; Pacific Coast Cedar Products
Case number:
C-122-858-260
Note:
Entries may also have been made under C-122-858-174.
Company:
Central Forest Products Inc.
Case number:
C-122-858-265
Company:
Jazz Forest Products Ltd.
Case number:
C-122-858-271
Company:
Oikawa Enterprises Ltd.
Case number:
C-122-858-273
Company:
Scierie P.S.E. Inc.
Case number:
C-122-858-276
Company:
Temrex Produits Forestiers s.e.c.
Case number:
C-122-858-280
Note:
Entries may also have been made under C-122-858-188.
Producer:
Fontaine Inc.; Gestion Natanis Inc.; Les Placements Jean-Paul Fontaine Ltee; Placements Nicolas Fontaine Inc.
Exporter:
Any Company Other than Fontaine Inc.; Gestion Natanis Inc.; Les Placements Jean-Paul Fontaine Ltee; Placements Nicolas Fontaine Inc.
Case Number:
C-122-858-357
Note:
Entries may also have been made under C-122-858-006.
Producer:
Any Company Other than Fontaine Inc.; Gestion Natanis Inc.; Les Placements Jean-Paul Fontaine Ltee; Placements Nicolas Fontaine Inc.
Exporter:
Fontaine Inc.; Gestion Natanis Inc.; Les Placements Jean-Paul Fontaine Ltee; Placements Nicolas Fontaine Inc.
Case Number:
C-122-858-358
Note:
Entries may also have been made under C-122-858-006.
No case number was in place during the entire period of review for the companies listed below.
Entries may have been made under C-122-858-000 or other company-specific numbers.
Company:
Ashlaur Trading
Company:
Canadian Overseas Log and Lumber
Company:
Coastland Wood Industries
Company:
Harmac Pacific
Company:
Hillcore Lakeside Pacific Forest Products Ltd
Company:
Otter Point Timber LTD
Company:
Probyn Log
Company:
Storey Creek Trading
Company:
Suncoast Industries Inc.
Company:
Western Canadian Timber Products LTD
Company:
WWW Timber Products Ltd.
2.
Please note that as a result of an order issued by the Court of International Trade in Fontaine, Inc., et al., v. United States, et al., Ct. No. 19-00154 on March 13, 2025, Commerce excluded subject merchandise produced and exported by Fontaine Inc.; Gestion Natanis Inc.; Les Placements Jean-Paul Fontaine Ltee; and/or Placements Nicolas Fontaine Inc. from the countervailing duty order on certain softwood lumber products from Canada.
Accordingly, Commerce instructed CBP to discontinue suspension of liquidation for all shipments of softwood lumber produced and exported by the producer/exporter combination identified below, effective 03/28/2017 (see 90 FR 18957, dated 5/13/2025 and message number 5142409, dated 05/22/2025).
Producer:
Fontaine Inc.; Gestion Natanis Inc.; Les Placements Jean-Paul Fontaine Ltee; Placements Nicolas Fontaine Inc.
Exporter:
Fontaine Inc.; Gestion Natanis Inc.; Les Placements Jean-Paul Fontaine Ltee; Placements Nicolas Fontaine Inc.
Case Number:
C-122-858-356
Note:
Entries produced and exported by the entities listed above may have also entered under C-122-858-006.
3.
Notice of the lifting of suspension of liquidation of entries of subject merchandise covered by this message occurred with the publication of the notice of partial rescission of the countervailing duty administrative review (91 FR 19099, 04/14/2026).
Unless instructed otherwise, for all other shipments of certain softwood lumber products from Canada you shall continue to collect cash deposits of estimated countervailing duties for the merchandise at the current rates.
4.
There are no injunctions applicable to the entries covered by this instruction.
5.
The assessment of countervailing duties by CBP on shipments or entries of this merchandise is subject to the provisions of section 778 of the Tariff Act of 1930, as amended.
Section 778 requires that CBP pay interest on overpayments or assess interest on underpayments of the required amounts deposited as estimated countervailing duties.
The interest provisions are not applicable to cash posted as estimated countervailing duties before the date of publication of the countervailing duty order.
Interest shall be calculated from the date payment of estimated countervailing duties is required through the date of liquidation.
The rate at which such interest is payable is the rate in effect under section 6621 of the Internal Revenue Code of 1954 for such period.
6.
This instruction to liquidate entries covered by this message does not limit CBP's independent authority, including its authority to suspend, continue to suspend, or extend liquidation of entries addressed by this message.
Accordingly, CBP should examine all entries for which this message directs liquidation to determine whether any such entries are subject to suspension, continued suspension, or extension of liquidation pursuant to CBP's independent authority (e.g., Enforce and Protect Act under section 517 of the Tariff Act of 1930, as amended).
If entries of subject merchandise covered by this message are subject to suspension, continued suspension, or extension of liquidation pursuant to CBP's own authority, CBP port officials should follow CBP's internal procedures with respect to continuing any suspension, the lifting of suspension, and/or continuing any extension of liquidation for such entries.
7.
If there are any questions by the importing public regarding this message, please contact the Call Center for the Office of AD/CVD Operations, Enforcement and Compliance, International Trade Administration, U.S. Department of Commerce at (202) 482-0984.
CBP ports should submit their inquiries through authorized CBP channels only.
(This message was generated by OIII:KJ.)
8.
There are no restrictions on the release of this information.
Alexander Amdur