anti-dumping case between Whirlpool and Samsung

On December 2011, Whirlpool accused Samsung Electronics Co. and LG Electronics Inc. of "dumping" washers made in Korea and Mexico into the U.S. market at prices below their production costs. According to Korea Yoongang Daily, Whirlpool determined that Samsung and LG have sold large washers in the U.S. at “dumping margins of 9.29 percent to 82.41 percent.” After investigating from January 2012, the US government reached to decision was a 9.29% tariff was imposed on Samsung Electronics and 13.02% on LG Electronics, and a 1.85% countervailing duty was imposed on Samsung Electronics (Law360, 2013). However, in Korean companies’ view point, this is an unfair decision. There are two important points that Korean companies can utilize to argue US government in this case: the measure Department of Commerce (DOC) used to determine anti-dumping and the Free Trade Agreement (FTA) between US and South Korea.
The measures that DOC used are “zeroing” and “targeted dumping”. Through the application of zeroing, US disregards this by setting at zero all transactions in which the price of the product on the EU or Japanese market is lower than the price on the US market. This method increases, often substantially, the amount of anti-dumping duty that an exporter has to pay (Tax News, 2013). South Korean side also pointed out that, using zeroing method in any dumping case is not allowed in article 2.1, 2.4 and 2.4.2 of the anti-dumping agreement of World Trade Organization (WTO) (Vietnam Competition Authority, 2013). Analyzing the second method, targeted dumping appears when an exporter sells a product is lower than the normal value limit in certain transactions like in a certain period of time or in a certain geographic area normally. In case of exporting related washer product, South Korea has shown that conclusions on targeted dumping of DOC is incorrect. South Korea argues that the products like washing machines cost varies depending on the seasonal factor. For example, the new