VIII. CONCLUSIONS AND RECOMMENDATION
8.1 In the light of the above findings, we conclude that the United States acted inconsistently with
the first sentence of Article 2.4.2 of the Anti-Dumping Agreement by using the zeroing methodology
in calculating certain margins of dumping in the three investigations involving Korean products.
Consequently, the final determinations, amended final determinations, anti-dumping duty orders and
amended anti-dumping duty orders at issue are inconsistent with Article 2.4.2, first sentence.
8.2 Under Article 3.8 of the DSU, in cases where there is an infringement of the obligations
assumed under a covered agreement, the action is considered prima facie to constitute a case of
nullification or impairment of benefits under that agreement. Accordingly, we conclude that, to the
extent the United States has acted inconsistently with the provisions of the Anti-Dumping Agreement,
it has nullified or impaired benefits accruing to Korea under that Agreement. We therefore
recommend that the DSB request the United States to bring its measures into conformity with its
obligations under the Anti-Dumping Agreement.