Tariffs & HTS
U.S. sets zero AD margin on Korean superabsorbent polymers
Commerce issued final results of the antidumping duty review of certain superabsorbent polymers (SAP) from Korea for December 1, 2023 through November 30, 2024, finding that LG Chem, Ltd. did not sell below normal value. Its final margin is 0.00%, its cash deposit rate becomes zero for entries on or after September 25, 2026, and the all-others rate stays at 26.05%.
What changed
No party commented on the May 22, 2026 preliminary results, so Commerce made no changes and issued no separate decision memorandum.
Because LG Chem's final margin is zero, CBP will liquidate its appropriate entries from the review period without regard to antidumping duties; assessment instructions go out no earlier than 35 days after publication.
LG Chem goods sold through an intermediary without knowledge of their U.S. destination are liquidated at the all-others rate if the intermediary has no rate of its own.
The zero rate is company-specific: other previously reviewed or investigated companies keep their latest rates, and producers and exporters without a rate continue to deposit at 26.05%.
What an import team should check
- Confirm that SAP invoices from Korea name LG Chem, Ltd. as producer or exporter before expecting the zero deposit rate on entries made on or after September 25, 2026.
- Ask your customs broker whether any SAP bought through traders or resellers could fall under the intermediary rule, which uses the all-others rate when the intermediary has no rate.
- Track liquidation of LG Chem entries from December 2023–November 2024 without antidumping duties; instructions go to CBP no earlier than 35 days after September 25, 2026.