Notice2024-15984

Mattresses From India: Final Affirmative Determination of Sales at Less Than Fair Value

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Published
July 22, 2024

Issuing agencies

Commerce DepartmentInternational Trade Administration

Abstract

The U.S. Department of Commerce (Commerce) determines that imports of mattresses from India are being, or are likely to be, sold in the United States at less than fair value (LTFV). The period of investigation is July 1, 2022, through June 30, 2023.

Full Text

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<title>Federal Register, Volume 89 Issue 140 (Monday, July 22, 2024)</title>
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[Federal Register Volume 89, Number 140 (Monday, July 22, 2024)]
[Notices]
[Pages 59047-59050]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-15984]


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DEPARTMENT OF COMMERCE

International Trade Administration

[A-533-919]


Mattresses From India: Final Affirmative Determination of Sales 
at Less Than Fair Value

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

SUMMARY: The U.S. Department of Commerce (Commerce) determines that 
imports of mattresses from India are being, or are likely to be, sold 
in the United States at less than fair value (LTFV). The period of 
investigation is July 1, 2022, through June 30, 2023.

DATES: Applicable July 22, 2024.

FOR FURTHER INFORMATION CONTACT: Paul Senoyuit, AD/CVD Operations, 
Office II, Enforcement and Compliance, International Trade 
Administration, U.S. Department of Commerce, 1401 Constitution Avenue 
NW, Washington, DC 20230; telephone: (202) 482-6106.

SUPPLEMENTARY INFORMATION:

Background

    On March 1, 2024, Commerce published the preliminary determination 
in this LTFV investigation of mattresses from India, in which we also 
postponed the final determination until July 15, 2024.\1\ Commerce 
invited interested parties to comment on the Preliminary 
Determination.\2\ On April 1, 2024,

[[Page 59048]]

Commerce amended its Preliminary Determination.\3\
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    \1\ See Mattresses from India: Preliminary Affirmative 
Determination of Sales at Less Than Fair Value, Postponement of 
Final Determination, and Extension of Provisional Measures, 89 FR 
15140 (March 1, 2024) (Preliminary Determination), and accompanying 
Preliminary Decision Memorandum (PDM).
    \2\ Id., 89 FR at 15141.
    \3\ See Mattresses from India: Amended Preliminary Determination 
of Less-Than-Fair-Value Investigation, 89 FR 22382 (April 1, 2024) 
(Amended Preliminary Determination), and accompanying Amended 
Preliminary Decision Memorandum.
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    A summary of the events that occurred since Commerce published the 
Preliminary Determination and Amended Preliminary Determination, as 
well as a full discussion of the issues raised by parties for this 
final determination, may be found in the Issues and Decision 
Memorandum.\4\ 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 directly at <a href="https://access.trade.gov/public/FRNoticesListLayout.aspx">https://access.trade.gov/public/FRNoticesListLayout.aspx</a>.
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    \4\ See Memorandum, ``Decision Memorandum for the Final 
Affirmative Determination in the Less-Than-Fair-Value Investigation 
of Mattresses from India,'' dated concurrently with, and hereby 
adopted by, this notice (Issues and Decision Memorandum).
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Scope of the Investigation

    The products covered by this investigation are mattresses from 
India. For a complete description of the scope of this investigation, 
see Appendix I.

Scope Comments

    During the course of this investigation, Commerce received scope 
comments from parties. Commerce issued a Preliminary Scope Decision 
Memorandum to address these comments and set aside a period of time for 
parties to address scope issues in scope-specific case and rebuttal 
briefs.\5\ We received comments from parties on the Preliminary Scope 
Decision Memorandum, which we addressed in the Final Scope Decision 
Memorandum.\6\ We made changes to the scope of the investigation from 
the scope published in the Preliminary Determination, as noted in 
Appendix I.
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    \5\ See Memorandum, ``Mattresses from Bosnia and Herzegovina, 
Bulgaria, Burma, India, Indonesia, Italy, Kosovo, Mexico, 
Philippines, Poland, Slovenia, Spain, and Taiwan: Preliminary Scope 
Decision Memorandum,'' dated February 23, 2024 (Preliminary Scope 
Decision Memorandum).
    \6\ See Memorandum, ``Mattresses from Bosnia and Herzegovina, 
Bulgaria, Burma, India, Indonesia, Italy, Kosovo, Mexico, the 
Philippines, Poland, Slovenia, Spain, and Taiwan: Final Scope 
Decision Memorandum,'' dated May 8, 2024 (Final Scope Decision 
Memorandum).
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Verification

    Commerce conducted verification of the information relied upon in 
making its final determination in this investigation, in accordance 
with section 782(i) of the Tariff Act of 1930, as amended (the Act). 
Specifically, Commerce conducted on-site verifications of Varahamurti 
Flexirub Industries Private Limited (VFI)'s home market sales, U.S. 
sales, and cost of production.\7\ We used standard verification 
procedures, including an examination of relevant sales and accounting 
records, and original source documents provided by VFI.
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    \7\ See Memorandum, ``Verification of the Sales Response of 
Varahamurti Flexirub Industries Private Limited in the Antidumping 
Duty Investigation of Mattresses from India,'' dated June 7, 2024; 
see also Memorandum, ``Verification of the Cost Response of 
Varahamurti Flexirub Industries Private Limited in the Less Than 
Fair Value Investigation of Mattresses from India,'' dated June 13, 
2024.
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Analysis of Comments Received

    All issues raised in the case and rebuttal briefs submitted by 
interested parties in this investigation are addressed in the Issues 
and Decision Memorandum. A list of the issues addressed in the Issues 
and Decision Memorandum is attached to this notice as Appendix II.

Changes Since the Preliminary Determination

    We made certain changes to the margin calculations for VFI since 
the Amended Preliminary Determination.\8\ For a discussion of these 
changes, see the Issues and Decision Memorandum.
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    \8\ See Memorandum, ``Analysis for the Final Determination for 
Varahamurti Flexirub Industries Private Limited,'' dated 
concurrently with this notice (Analysis Memorandum).
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Use of Adverse Facts Available

    As discussed in the Preliminary Determination, for two of the 
mandatory respondents in this investigation, Raj Mahal Fabrics (Raj 
Mahal) and International Comfort Technologies Private Limited (ICT), 
Commerce assigned estimated weighted-average dumping margins on the 
basis of facts otherwise available with adverse inferences (AFA), 
pursuant to sections 776(a) and (b) of the Act.\9\ There is no new 
information on the record that would cause us to revisit our decision 
in the Preliminary Determination. Accordingly, for the reasons 
explained in the Preliminary Determination, and consistent with 
Commerce's practice, as AFA, we assigned Raj Mahal and ICT the highest 
corroborated dumping margin.\10\ We corroborated the highest Petition 
margin by comparing it to the individually calculated margins 
calculated for VFI (i.e., the sole respondent for which a margin was 
calculated in the final determination of this LTFV investigation) and 
found the Petition margin to be within the range of the highest 
individually calculated margins for VFI.\11\
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    \9\ See Preliminary Determination, 89 FR at 15141.
    \10\ See PDM at 14-15 (citing Mattresses from Bosnia and 
Herzegovina, Bulgaria, Burma, India, Italy, Kosovo, Mexico, the 
Philippines, Poland, Slovenia, Spain, and Taiwan: Initiation of 
Less-Than-Fair-Value Investigations, 88 FR 57433, 57436 (August 23, 
2023); see also, e.g., Welded Stainless Pressure Pipe from Thailand: 
Final Determination of Sales at Less Than Fair Value, 79 FR 31093 
(May 30, 2014), and accompanying Issues and Decision Memorandum at 
Comment 3.
    \11\ See Analysis Memorandum at Attachment 2.
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All-Others Rate

    Section 735(c)(5)(A) of the Act provides that the estimated 
weighted-average dumping margin for all other producers and exporters 
not individually investigated shall be equal to the weighted average of 
the estimated weighted-average dumping margins established for 
exporters and producers individually investigated excluding rates that 
are zero, de minimis, or determined entirely under section 776 of the 
Act.
    In this investigation, Commerce assigned a rate based entirely on 
facts otherwise available with adverse inferences to Raj Mahal and ICT. 
Therefore, the only rate that is not zero, de minimis or based entirely 
on facts otherwise available is the rate calculated for VFI. 
Consequently, the rate calculated for VFI is also assigned as the rate 
for all other producers and exporters pursuant to section 735(c)(5)(A) 
of the Act.

Final Determination

    Commerce determines that the following estimated weighted-average 
dumping margins exist for the period, July 1, 2022, through June 30, 
2023: \12\
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    \12\ Commerce preliminarily determined that Varahamurti Flexirub 
Industries Private Limited, Amore International, Durfi Retail 
Private Limited and Springfit Marketing INC comprise a single 
entity. We also preliminarily determined that International Comfort 
Technologies Limited and Sheela Foam comprise a single entity. See 
Preliminary Determination PDM at 5-7. For this final determination, 
we continue to find that these aforementioned companies should be 
treated as single entities, respectively.

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                                                       Weighted-average
                  Exporter/producer                     dumping margin
                                                           (percent)
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International Comfort Technologies Private Limited;              * 42.76
 Sheela Foam Limited................................
Raj Mahal Fabrics...................................             * 42.76
Varahamurti Flexirub Industries Private Limited;                   13.35
 Amore International, Durfi Retail Private Limited;
 Springfit Marketing INC............................
All Others..........................................               13.35
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* Rate based on AFA.

Disclosure

    Commerce intends to disclose the calculations performed in 
connection with this final determination to interested parties within 
five days of any public announcement or, if there is no public 
announcement, within five days of the date of publication of this 
notice in the Federal Register, in accordance with 19 CFR 351.224(b).

Continuation of Suspension of Liquidation

    In accordance with section 735(c)(1)(B) of the Act, Commerce will 
instruct U.S. Customs and Border Protection (CBP) to continue to 
suspend liquidation of subject merchandise as described in Appendix I 
of this notice, which were entered, or withdrawn from warehouse, for 
consumption, on or after March 1, 2024, the date of publication of the 
Preliminary Determination in the Federal Register.
    Pursuant to section 735(c)(1)(B)(ii) of the Act and 19 CFR 
351.210(d), upon the publication of this notice, we will instruct CBP 
to require a cash deposit for estimated antidumping duties for such 
entries as follows: (1) the cash deposit rates for the companies listed 
in the table above are the company-specific estimated weighted-average 
dumping margins determined in this final determination; (2) if the 
exporter is not a respondent listed in the table above, but the 
producer is, then the cash deposit rate is the company-specific 
estimated weighted-average dumping margin established for that producer 
of the subject merchandise; and (3) the cash deposit rate for all other 
producers and exporters is the all-others estimated weighted-average 
dumping margin listed in the table above. These suspension of 
liquidation instructions will remain in effect until further notice.

U.S. International Trade Commission Notification

    In accordance with section 735(d) of the Act, Commerce will notify 
the U.S. International Trade Commission (ITC) of its final affirmative 
determination of sales at LTFV. Because Commerce's final determination 
is affirmative, in accordance with section 735(b)(2) of the Act, the 
ITC will make its final determination as to whether the domestic 
industry in the United States is materially injured, or threatened with 
material injury, by reason of imports or sales (or the likelihood of 
sales) for importation of mattresses from India no later than 45 days 
after this final determination. If the ITC determines that such injury 
does not exist, this proceeding will be terminated, all cash deposits 
posted will be refunded, and suspension of liquidation will be lifted. 
If the ITC determines that such injury does exist, Commerce will issue 
an antidumping duty order directing CBP to assess, upon further 
instruction by Commerce, antidumping duties on all imports of the 
subject merchandise entered, or withdrawn from warehouse, for 
consumption on or after the effective date of the suspension of 
liquidation, as discussed in the ``Continuation of Suspension of 
Liquidation'' section above.

Administrative Protective Order

    This notice serves as a final reminder to parties subject to an 
administrative protective order (APO) of their responsibility 
concerning the disposition of proprietary information disclosed under 
APO in accordance with 19 CFR 351.305(a)(3). Timely 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 violation subject to sanction.

Notification to Interested Parties

    This determination and this notice are issued and published in 
accordance with sections 735(d) and 777(i) of the Act, and 19 CFR 
351.210(c).

    Dated: July 15, 2024.
Ryan Majerus,
Deputy Assistant Secretary for Policy and Negotiations, performing the 
non-exclusive functions and duties of the Assistant Secretary for 
Enforcement and Compliance.

Appendix I

Scope of the Investigation

    The products covered by this investigation are all types of 
youth and adult mattresses. The term ``mattress'' denotes an 
assembly of materials that at a minimum includes a ``core,'' which 
provides the main support system of the mattress, and may consist of 
innersprings, foam, other resilient filling, or a combination of 
these materials. Mattresses also may contain: (1) ``upholstery,'' 
the material between the core and the top panel of the ticking on a 
single-sided mattress, or between the core and the top and bottom 
panel of the ticking on a double-sided mattress; and/or (2) 
``ticking,'' the outermost layer of fabric or other material (e.g., 
vinyl) that encloses the core and any upholstery, also known as a 
cover.
    The scope of this investigation is restricted to only ``adult 
mattresses'' and ``youth mattresses.'' ``Adult mattresses'' are 
frequently described as ``twin,'' ``extra-long twin,'' ``full,'' 
``queen,'' ``king,'' or ``California king'' mattresses. ``Youth 
mattresses'' are typically described as ``crib,'' ``toddler,'' or 
``youth'' mattresses. All adult and youth mattresses are included 
regardless of size and size description or how they are described 
(e.g., frameless futon mattress and tri-fold mattress).
    The scope encompasses all types of ``innerspring mattresses,'' 
``non-innerspring mattresses,'' and ``hybrid mattresses.'' 
``Innerspring mattresses'' contain innersprings, a series of metal 
springs joined together in sizes that correspond to the dimensions 
of mattresses. Mattresses that contain innersprings are referred to 
as ``innerspring mattresses'' or ``hybrid mattresses.'' ``Hybrid 
mattresses'' contain two or more support systems as the core, such 
as layers of both memory foam and innerspring units.
    ``Non-innerspring mattresses'' are those that do not contain any 
innerspring units. They are generally produced from foams (e.g., 
polyurethane, memory (viscoelastic), latex foam, gel infused 
viscoelastic (gel foam), thermobonded polyester, polyethylene) or 
other resilient filling. Mattresses covered by the scope of this 
investigation may be imported independently, as part of furniture or 
furniture mechanisms (e.g., convertible sofa bed mattresses, sofa 
bed mattresses imported with sofa bed mechanisms, corner group 
mattresses, day-bed mattresses, roll-away bed mattresses, high 
risers, trundle bed mattresses, crib mattresses), or as part of a 
set (in combination with a ``mattress foundation''). ``Mattress 
foundations'' are any base or support for a mattress. Mattress 
foundations are commonly referred to as ``foundations,'' 
``boxsprings,'' ``platforms,'' and/or ``bases.'' Bases can be 
static, foldable, or adjustable. Only the mattress is covered by the 
scope if imported as part of furniture, with furniture mechanisms, 
or as part of a set, in combination with a mattress foundation.

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    Excluded from the scope of this investigation are ``futon'' 
mattresses. A ``futon'' is a bi-fold frame made of wood, metal, or 
plastic material, or any combination thereof, that functions as both 
seating furniture (such as a couch, love seat, or sofa) and a bed. A 
``futon mattress'' is a tufted mattress, where the top covering is 
secured to the bottom with thread that goes completely through the 
mattress from the top through to the bottom, and it does not contain 
innersprings or foam. A futon mattress is both the bed and seating 
surface for the futon. Also excluded from the scope are airbeds 
(including inflatable mattresses) and waterbeds, which consist of 
air- or liquid-filled bladders as the core or main support system of 
the mattress.
    Also excluded is certain multifunctional furniture that is 
convertible from seating to sleeping, regardless of filler material 
or components, where such filler material or components are 
upholstered, integrated into the design and construction of, and 
inseparable from, the furniture framing, and the outermost layer of 
the multifunctional furniture converts into the sleeping surface. 
Such furniture may, and without limitation, be commonly referred to 
as ``convertible sofas,'' ``sofabeds,'' ``sofa chaise sleepers,'' 
``futons,'' ``ottoman sleepers,'' or a like description.
    Also excluded from the scope of this investigation are any 
products covered by the existing antidumping duty orders on 
uncovered innerspring units from the People's Republic of China, 
South Africa, and the Socialist Republic of Vietnam. See Uncovered 
Innerspring Units from the People's Republic of China, South Africa, 
and Socialist Republic of Vietnam: Continuation of Antidumping Duty 
Orders, 84 FR 55285 (October 16, 2019).
    Also excluded from the scope of this investigation are bassinet 
pads with a nominal length of less than 39 inches, a nominal width 
of less than 25 inches, and a nominal depth of less than 2 inches.
    Additionally, also excluded from the scope of this investigation 
are ``mattress toppers.'' A ``mattress topper'' is a removable 
bedding accessory that supplements a mattress by providing an 
additional layer that is placed on top of a mattress. Excluded 
mattress toppers have a height of four inches or less.
    Also excluded from the scope are the following hospital and 
patient care setting surfaces. Products that fall within the below 
categories and meet all of the exclusion factors in the respective 
category qualify for such exclusion, regardless of whether they may 
be referenced as a mattress.
    Air Surfaces with all of the following characteristics: with the 
foot end comprised of either diecut construction foam or air 
bladders to allow extension and retraction of the surface; enclosed 
in a fluid-resistant polyurethane-coated ticking with a zipper; with 
welded seams on the ticking, which are two or more layers of coated 
material thermally fused together with a permanent bond; with the 
core including air bladders, with or without foam inside; with a 
unique device identifier label for medical devices issued by an FDA-
accredited agency and listed in the FDA-administered Global Unique 
Device Identification Database.
    Stretcher Surfaces with all of the following characteristics: 
with a nominal thickness of 5 inches or less; with the foam core 
width tapered at one end; enclosed in a fluid-resistant 
polyurethane-coated ticking with a zipper; with welded seams on the 
ticking, which are two or more layers of coated material thermally 
fused together with a permanent bond; with the exterior of the 
ticking containing a welded flap to cover the ticking zipper; with 
loop velcro attached to the ticking to allow for the stretcher 
surface to be firmly affixed to the stretcher; with a unique device 
identifier label for medical devices issued by an FDA-accredited 
agency and listed in the FDA-administered Global Unique Device 
Identification Database.
    Birthing Bed Surfaces with all of the following characteristics: 
with a nominal thickness of 5 inches or less; with a foam core in 
two pieces that have either a V-shaped cutout or U-Shaped cutout; 
enclosed in a fluid-resistant polyurethane-coated ticking with a 
zipper; with welded seams on the ticking, which are two or more 
layers of coated material thermally fused together with a permanent 
bond; with attachment fasteners extending from the bottom of the 
surface comprised of snaps or plastic hook(s); with a unique device 
identifier label for medical devices issued by an FDA-accredited 
agency and listed in the FDA-administered Global Unique Device 
Identification Database.
    Foam Surfaces with all the following characteristics: with a 
nominal thickness of 6.5 inches or less; with a foam core that has 
articulation lines cut into the foam and/or die-cut construction in 
a portion of the foam to allow movement of the surface; enclosed in 
a fluid-resistant polyurethanecoated ticking with a zipper; with the 
ticking made of material meeting ASTM F1671B-07 requirements for 
porosity and ISO 10993 requirements for biocompatibility; with 
welded seams on the ticking, which are two or more layers of coated 
material thermally fused together with a permanent bond; with 
brackets or attachment knobs embedded in the surface core to allow 
the surface to be firmly affixed to the hospital bed frame; with a 
unique device identifier label for medical devices issued by an FDA-
accredited agency and listed in the FDA-administered Global Unique 
Device Identification Database, where the label includes the 
manufacturer's name and address as well as the product's name, date 
of manufacture, serial number, and Global Trade Identification 
Number (GTIN).
    The products subject to this investigation are currently 
classifiable under Harmonized Tariff Schedule of the United States 
(HTSUS) subheadings: 9404.21.0010, 9404.21.0013, 9404.21.0095, 
9404.29.1005, 9404.29.1013, 9404.29.1095, 9404.29.9085, 
9404.29.9087, and 9404.29.9095. Products subject to this 
investigation may also enter under HTSUS subheadings: 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 investigation is 
dispositive.

Appendix II

List of Topics Discussed in the Issues and Decision Memorandum

I. Summary
II. Background
III. Changes Since the Preliminary Determination
IV. Discussion of the Issues
    Comment 1: Whether to Continue to Collapse All VFI Affiliates
    Comment 2: Whether to Apply Total or Partial Adverse Facts 
Available to VFI
V. Recommendation

[FR Doc. 2024-15984 Filed 7-19-24; 8:45 am]
BILLING CODE 3510-DS-P


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Indexed from Federal Register on July 22, 2024.

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