Matra Americas, LLC v. United States

2025 CIT 145

• Court: United States Court of International Trade
• Decided: November 20, 2025
• Docket: Consol. 21-00632
• Status: Published

Opinion

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, Before: Gary S. Katzmann, Judge v. Consol. Court No. 21-00632

UNITED STATES,

Defendant,

APPVION, LLC and DOMTAR CORP.,

Defendant-Intervenors.

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 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