Notice2023-26897

Mattresses From Thailand: Final Results and Rescission of the Antidumping Duty Administrative Review; 2020-2022

Primary source

Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.

Published
December 7, 2023

Issuing agencies

Commerce DepartmentInternational Trade Administration

Abstract

The U.S. Department of Commerce (Commerce) determines that Saffron Living Co., Ltd. (Saffron) did not have a bona fide sale during the period of review (POR) November 3, 2020, through April 30, 2022. Therefore, we are rescinding this administrative review.

Full Text

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<title>Federal Register, Volume 88 Issue 234 (Thursday, December 7, 2023)</title>
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[Federal Register Volume 88, Number 234 (Thursday, December 7, 2023)]
[Notices]
[Pages 85224-85225]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-26897]


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DEPARTMENT OF COMMERCE

International Trade Administration

[A-549-841]


Mattresses From Thailand: Final Results and Rescission of the 
Antidumping Duty Administrative Review; 2020-2022

AGENCY: Enforcement and Compliance, International Trade Administration, 
Department of Commerce.

SUMMARY: The U.S. Department of Commerce (Commerce) determines that 
Saffron Living Co., Ltd. (Saffron) did not have a bona fide sale during 
the period of review (POR) November 3, 2020, through April 30, 2022. 
Therefore, we are rescinding this administrative review.

DATES: Applicable December 7, 2023.

FOR FURTHER INFORMATION CONTACT: Paola Aleman Ordaz, 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) 482-4031.

SUPPLEMENTARY INFORMATION: 

Background

    On June 6, 2023, Commerce published its preliminary results in the 
first administrative review of the antidumping duty order on mattresses 
from Thailand \1\ in the Federal Register and invited interested 
parties to comment.\2\ For a summary of the events that occurred since 
the publication of the Preliminary Results, see the Issues and Decision 
Memorandum.\3\ Commerce conducted this administrative review in 
accordance with section 751(a) of the Tariff Act of 1930, as amended 
(the Act).
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    \1\ See Mattresses from Cambodia, Indonesia, Malaysia, Serbia, 
Thailand, the Republic of Turkey, and the Socialist Republic of 
Vietnam: Antidumping Duty Orders and Amended Final Affirmative 
Antidumping Determination for Cambodia, 86 FR 26460 (May 14, 2021) 
(Order).
    \2\ See Mattresses from Thailand: Preliminary Results, 
Preliminary Intent To Rescind, in Part, and Partial Rescission of 
Antidumping Duty Administrative Review; 2020-2022, 88 FR 37009 (June 
6, 2023) (Preliminary Results), and accompanying Preliminary 
Decision Memorandum.
    \3\ See Memorandum, ``Issues and Decision Memorandum for the 
Final Results of the Antidumping Duty Administrative Review of 
Mattresses from Thailand; 2020-2022,'' dated concurrently with, and 
hereby adopted by, this notice (Issues and Decision Memorandum).
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Scope of the Order

    The merchandise subject to the Order are mattresses from Thailand. 
The products subject to this Order are currently properly classifiable 
under

[[Page 85225]]

HTSUS subheadings: 9404.21.0010, 9404.21.0013, 9404.29.1005, 
9404.29.1013, 9404.29.9085, and 9404.29.9087. Products subject to this 
Order may also enter under HTSUS subheadings: 9404.21.0095, 
9404.29.1095, 9404.29.9095, 9401.41.0000, 9401.49.0000, and 
9401.99.9081. Although the HTSUS subheadings are provided for 
convenience and customs purposes, the written description of the 
merchandise subject to this Order is dispositive. For a complete 
description of the scope of the Order, see the Issues and Decision 
Memorandum.

Analysis of Comments Received

    All issues raised by the parties in their case and rebuttal briefs, 
to which we responded in the Issues and Decision Memorandum, are listed 
in the appendix to this notice. The Issues and Decision Memorandum is a 
public document and is on file electronically via Enforcement and 
Compliance's Antidumping and Countervailing Duty Centralized Electronic 
Service System (ACCESS). ACCESS is available to registered users at 
<a href="https://access.trade.gov">https://access.trade.gov</a>. In addition, a complete version of the Issues 
and Decision Memorandum can be accessed at <a href="https://access.trade.gov/public/FRNoticesListLayout.aspx">https://access.trade.gov/public/FRNoticesListLayout.aspx</a>.

Bona Fide Sales Analysis

    In the Preliminary Results, Commerce found that the sole mandatory 
respondent Saffron did not have a bona fide sale of a mattress during 
the POR.\4\ Based on an analysis of the information on the 
administrative record, Commerce continues to find that Saffron did not 
have a bona fide sale during the POR. Commerce reached this conclusion 
based on its consideration of the totality of circumstances, including, 
but not limited to: (a) the atypical nature of both the price and 
quantity of the sale; (b) the expenses incurred arising from the 
transaction; (c) the profitability of the resold subject merchandise; 
and (d) the likelihood that the sale is atypical due to the business 
nature of the U.S. customer. Consequently, we are rescinding this 
administrative review.
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    \4\ See Preliminary Results, 88 FR at 37010.
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Assessment Rates

    Because Commerce is rescinding this administrative review, we have 
not calculated a dumping margin for Saffron. Saffron's entries will be 
liquidated at 37.48 percent, the company-specific rate established in 
the less than fair value (LTFV) investigation.\5\
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    \5\ See Mattresses from Thailand: Final Affirmative 
Determination of Sales at Less Than Fair Value, 86 FR 15928, 15929 
(March 25, 2021); and Order, 86 FR at 26462.
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Cash Deposit Requirements

    Because we are rescinding this administrative review, Saffron 
remains subject to the antidumping duty rate for its merchandise 
entered (i.e. 37.48 percent), which is the company-specific rate 
established in the LTFV investigation.\6\ These cash deposit 
requirements, when imposed, shall remain in effect until further 
notice.
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    \6\ Id.
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Notification to Importers

    This notice serves as a final reminder to importers of their 
responsibility under 19 CFR 351.402(f)(2) to file a certificate 
regarding the reimbursement of antidumping duties prior to liquidation 
of the relevant entries during this POR. Failure to comply with this 
requirement could result in Commerce's presumption that reimbursement 
of antidumping duties has occurred and the subsequent assessment of 
double antidumping duties.

Administrative Protective Order

    This notice also serves as a final reminder to parties subject to 
administrative protective order (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 APO materials or conversion to judicial protective order 
is hereby requested. Failure to comply with the regulations and the 
terms of an APO is a sanctionable violation.

Notification to Interested Parties

    We are issuing and publishing this notice in accordance with 
sections 751(a)(1) and 777(i)(1) of the Act, and 19 CFR 351.213(d)(3).

    Dated: December 1, 2023.
Abdelali Elouaradia,
Deputy Assistant Secretary for Enforcement and Compliance.

Appendix

List of Topics Discussed in the Issues and Decision Memorandum

I. Summary
II. Background
III. Scope of the Order
IV. Discussion of the Issues
    Comment 1: Whether Saffron Had a Bona Fide Sale During the POR
    Comment 2: Whether Commerce Must Conduct Verification if it 
Reverses its Decision to Rescind the Administrative Review
    Comment 3: Whether Commerce Should Apply Facts Available to 
Calculate Saffron's Dumping Margin if It Reverses Its Decision to 
Rescind the Administrative Review
    Comment 4: Whether Commerce Should Apply the Transactions 
Disregarded and Major Input Rules if It Reverses Its Decision to 
Rescind the Administrative Review
V. Recommendation

[FR Doc. 2023-26897 Filed 12-6-23; 8:45 am]
BILLING CODE 3510-DS-P


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Indexed from Federal Register on December 7, 2023.

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