Mattresses From Poland: Rescission of Circumvention Inquiry on the Antidumping Duty Order

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Published Document: 2026-12810 (91 FR 38397)
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AGENCY:
Enforcement and Compliance, International Trade Administration, Department of Commerce.
SUMMARY:
Based on a withdrawal of the circumvention inquiry request, the U.S. Department of Commerce (Commerce) is rescinding this circumvention inquiry that was initiated to determine whether mattress components (
i.e.,
foam, innersprings, and mattress covers) exported from Poland and further processed and completed in the United
( printed page 38398)
States to produce mattresses are circumventing the antidumping duty (AD) order on mattresses from Poland.
DATES:
Applicable June 25, 2026.
FOR FURTHER INFORMATION CONTACT:
Catherine Bonilla, AD/CVD Operations, Office IV, Enforcement and Compliance, International Trade Administration, U.S. Department of Commerce, 1401 Constitution Avenue NW, Washington, DC 20230; telephone: (202) 482-7955.
SUPPLEMENTARY INFORMATION:
Background
On July 11, 2024, Commerce published the AD order on imports of mattresses from Poland.[1]
On November 18, 2025, Brooklyn Bedding LLC, Carpenter Company, Future Foam, Inc., FXI Inc., Kolcraft Enterprises Inc., Legget & Platt, Incorporated, Serta Simmons Bedding, LLC, Tempur Sealy International, Inc., the International Brotherhood of Teamsters, and United Steel, Paper, and Forestry, Rubber, Manufacturing, Energy, Allied Industrial and Service Workers International Union, AFL-CIO (collectively, the requesters) filed a circumvention inquiry request alleging that imports of mattress components from Poland, further processed and completed in the United States to produce mattresses, is circumventing the
Order.[2]
On February 10, 2026, Commerce initiated a circumvention inquiry regarding the above-referenced merchandise.[3]
On June 9, 2026, the requesters withdrew their circumvention inquiry request.[4]
Scope of the Order
The products covered by the
Order
are mattresses from Poland. For a complete description of the scope of this order,
see
the Initiation Checklist.[5]
Merchandise Subject to the Anti-Circumvention Inquiry
This anti-circumvention inquiry covers mattress components exported from Poland and further processed and completed in the United States to produce mattresses.
Rescission of Circumvention Inquiry
As noted above, the requesters have withdrawn their request for a circumvention inquiry on mattress components exported from Poland and further processed and completed in the United States to produce mattresses.[6]
Therefore, in accordance with 19 CFR 351.226(f)(6)(i), Commerce finds that it is appropriate to rescind this circumvention inquiry in its entirety.
Suspension of Liquidation
Pursuant to 19 CFR 351.226(1)(1), Commerce notified U.S. Customs and Border Protection (CBP) of the initiation of this circumvention inquiry and directed CBP to continue the suspension of liquidation of entries of products subject to the circumvention inquiry that were already subject to the suspension of liquidation under the
Order
and to apply the cash deposit rate that would be applicable if the products were determined to be covered by the scope of the
Order.[7]
Upon publication of this rescission notice, Commerce will inform CBP that Commerce has rescinded this inquiry and that CBP should continue to suspend entries of mattresses from Poland that are subject to the
Order
at the applicable rate(s) in effect on the date of entry until specific liquidation instructions are issued.
Administrative Protective Order (APO)
This notice serves as a final reminder to parties subject to an APO of their responsibility concerning the return or destruction of proprietary information disclosed under APO in accordance with 19 CFR 351.305(a)(3), which continues to govern business proprietary information in this segment of the proceeding. Timely written notification of the return or destruction of the APO materials or conversion to judicial protective order is hereby requested. Failure to comply with regulations and terms of an APO is a violation, which is subject to sanction.
Notification to Interested Parties
This determination is issued and published in accordance with section 781 of the Tariff Act of 1930, as amended, and 19 CFR 351.226(f)(6).
Dated: June 15, 2026.
Christopher Abbott,
Deputy Assistant Secretary for Policy and Negotiations, performing the non-exclusive functions and duties of the Assistant Secretary for Enforcement and Compliance.
Footnotes
1.
See Mattresses from Bosina and Herzegovina, Bulgaria, Burma, Italy, the Philippines, Poland, Slovenia, and Taiwan: Antidumping Duty Orders,89 FR 56851 (July 11, 2024) (
Order).
2.
See
Requesters' Letter, “Request to Initiate Anti-Circumvention Inquiry with Respect to Imports of Mattress Components from Poland,” dated November 18, 2025 (Circumvention Request).
4.
See
Requesters' Letter, “Withdrawal of Poland AD Anti-Circumvention Inquiry and Request to Terminate Proceeding,” dated June 9, 2026 (Withdrawal Request).
5.
See Initiation Notice
and accompanying Checklist, “Circumvention Initiation Checklist,” dated February 6, 2026 at Attachment I (Initiation Checklist).