LG Chem, Ltd. v. United States
The CIT sustained Commerce’s final determination in the AD investigation of acetone from Korea. The CIT found that Commerce’s adjustment of Plaintiff’s costs using Kumho’s direct-assignment methodology was supported by substantial evidence. The CIT found that Plaintiff’s value-based methodology did not reasonably reflect its cost of production due to its use of Chinese prices. Additionally, the court concluded that any error made by Commerce by rejecting Plaintiff’s factual information was harmless and not prejudicial. Finally, the court found that Commerce’s calculation of Plaintiff’s general and administrative expenses based on company-wide financial statements instead of division-specific financial statements was reasonable and supported by substantial evidence, as it captured all the company’s general and administrative expenses.