Appvion, LLC et al v. United States

Slip Op. 25-
UNITED STATES COURT OF INTERNATIONAL TRADE
MATRA AMERICAS, LLC and MATRA
ATLANTIC GmbH,
Plaintiffs,
and
KOEHLER PAPER SE and KOEHLER
OBERKIRCH GmbH,
Plaintiff-Intervenors,
v.
UNITED STATES,
Defendant,
and
APPVION, LLC and DOMTAR CORP.,
Defendant-Intervenors.
Before: Gary S. Katzmann, Judge
Consol. Court No. 21-00632
JUDGMENT
Following remand, the United States Department of Commerce (“Commerce”) submitted
the Final Results of Redetermination Pursuant to Court Remand, Aug. 29, 2025, ECF No. 99
(“Remand Results”). 	On September 29, 2025, Appvion LLC and Domtar Corporation filed
comments objecting to Commerce’s decision on remand, arguing that interest expenses from
unpaid duties “should have been reclassified as U.S. indirect selling expenses . . . to be deducted
from [constructed export price].” Comments of Plaintiffs Domtar Corporation and Appvion, LLC
in Opposition to Commerce’s Remand Determination at 2, Sep. 29, 2025, ECF No. 104. 	Upon
this court’s issuance of an opinion in Domtar Corp. v. United States, 49 CIT __, 2025 WL 2888003
Case 1:21-cv-00634-GSK Document 35 Filed 11/20/25 Page 1 of 2

Consol. Court No. 21-00632 	Page 2
(Oct. 10, 2025) holding that Commerce’s determination that accrued interest from unpaid duties
is not an indirect selling expense is supported by substantial evidence and in accordance with law,
Appvion LLC and Domtar Corporation agreed to withdraw their objections. 	See Joint Status
Report, Nov. 17, 2025, ECF No. 108. 	All parties now agree that the court should sustain
Commerce’s final remand results. See id. Accordingly, and pursuant to Rule 56.2 of the Rules of
the Court, it is hereby ORDERED that Commerce’s Remand Results in this action are sustained.
SO ORDERED.
/s/ 	Gary S. Katzmann
Gary S. Katzmann, Judge
Dated: November 20, 2025
New York, New York
Case 1:21-cv-00634-GSK Document 35 Filed 11/20/25 Page 2 of 2