Korea polymers cleared: No extra duties on diaper-magic imports
Published Date: 9/25/2026
Notice
Summary
The U.S. Department of Commerce reviewed superabsorbent polymers from Korea and found that LG Chem did not sell these products in the U.S. for less than fair value from December 2023 to November 2024. This means no extra duties will be charged on their imports during this time. Importers and businesses can continue without worrying about new fees for these products.
Analyzed Economic Effects
4 provisions identified: 2 benefits, 2 costs, 0 mixed.
All-others cash deposit rate remains 26.05%
For exporters or producers not covered in this review or the original investigation, the cash deposit rate will continue to be 26.05 percent (the all-others rate). Importers of SAP from firms not covered by this review should expect a 26.05% cash deposit requirement on entries.
LG Chem imports: No antidumping duties for 2023–2024
The Department of Commerce found that LG Chem, Ltd. had a weighted-average dumping margin of 0.00 percent for the period December 1, 2023, through November 30, 2024, so no antidumping duties will be assessed on LG Chem imports of superabsorbent polymers from that period. U.S. Customs and Border Protection (CBP) will be instructed to liquidate the appropriate entries without regard to antidumping duties for that period.
Zero cash deposit rate for LG Chem after publication
Effective on or after the publication date of these final results (September 25, 2026), the cash deposit rate for LG Chem, Ltd. will be zero percent for shipments of the subject merchandise entered, or withdrawn from warehouse, for consumption. Importers of LG Chem SAP will not need to post antidumping cash deposits for those shipments going forward under this result.
Certificate requirement and risk of double duties
Importers must file a certificate regarding the reimbursement of antidumping duties prior to liquidation of the relevant entries for this review period, per 19 CFR 351.402(f)(2). If importers fail to file the certificate, Commerce may presume reimbursement occurred and assess double antidumping duties.
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Key Dates
Department and Agencies
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