Notice2026-02637
Mattresses From Poland: Initiation of Circumvention Inquiry on the Antidumping Duty Order
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
February 10, 2026
Issuing agencies
Commerce DepartmentInternational Trade Administration
Abstract
In response to requests from Brooklyn Bedding LLC; Carpenter Company; Future Foam, Inc.; FXI, Inc.; Kolcraft Enterprises Inc.; Leggett & 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), the U.S. Department of Commerce (Commerce) is initiating a country-wide circumvention inquiry to determine whether components of mattresses from Poland, which are assembled or completed in the United States into mattresses, are circumventing the antidumping duty (AD) order on mattresses from Poland.
Full Text
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<title>Federal Register, Volume 91 Issue 27 (Tuesday, February 10, 2026)</title>
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[Federal Register Volume 91, Number 27 (Tuesday, February 10, 2026)]
[Notices]
[Pages 5914-5916]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-02637]
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DEPARTMENT OF COMMERCE
International Trade Administration
[A-455-807]
Mattresses From Poland: Initiation of Circumvention Inquiry on
the Antidumping Duty Order
AGENCY: Enforcement and Compliance, International Trade Administration,
Department of Commerce.
SUMMARY: In response to requests from Brooklyn Bedding LLC; Carpenter
Company; Future Foam, Inc.; FXI, Inc.; Kolcraft Enterprises Inc.;
Leggett & 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), the U.S. Department of Commerce
(Commerce) is initiating a country-wide circumvention inquiry to
determine whether components of mattresses from Poland, which are
assembled or completed in the United States into mattresses, are
circumventing the antidumping duty (AD) order on mattresses from
Poland.
DATES: Applicable February 10, 2026.
FOR FURTHER INFORMATION CONTACT: Thomas Martin, 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) 482-3936.
SUPPLEMENTARY INFORMATION:
Background
On November 18, 2025, pursuant to section 781(a) of the Tariff Act
of 1930, as amended (the Act), and 19 CFR 351.226(h), the requesters
filed circumvention inquiry requests alleging that mattresses completed
in the United States using components manufactured in Poland are
circumventing the Order \1\ on mattresses from Poland and, accordingly,
should be included within the scope of the Order.\2\ On December 18,
2025, we issued a supplemental questionnaire to the requesters,\3\ and
on December 24, 2025, the requesters filed their response to our
request for information.\4\ On January 21, 2026, in accordance with 19
CFR 351.226(d)(1)(ii), we extended the deadline for initiation of this
circumvention inquiry by 13 days, until February 5, 2026.\5\
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\1\ See Mattresses from Bosnia 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 Pursuant to Section 781(a) of the Act'' dated November
18, 2025.
\3\ See Commerce's Letter, ``Supplemental Questionnaire,'' dated
December 18, 2025.
\4\ See Requesters' Letter, ``Responses to Anti-Circumvention
Inquiry Supplemental Questionnaire'' dated December 24, 2025. In
accordance with 19 CFR 351.226(d)(1)(ii), the requesters' timely
response extended the deadline for initiation of this circumvention
inquiry by 30 days to January 23, 2026.
\5\ See Memorandum, ``Extension of Circumvention Inquiry
Initiation Deadline,'' dated January 21, 2026.
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Scope of the Order
The merchandise covered by the scope of the Order are mattresses
from Poland. For a complete description of the scope of the Order, see
the Circumvention Initiation Checklist.\6\
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\6\ For a complete description of the scope of the Order, see
Checklist, ``Mattresses from Poland Order'' (Circumvention
Initiation Checklist).
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Merchandise Subject to the Circumvention Inquiry
This circumvention inquiry covers mattress components exported from
Poland and further processed and completed in the United States to
produce mattresses.
Initiation of Circumvention Inquiry
Section 351.226(d) of Commerce's regulations states that if
Commerce determines that a request for a circumvention inquiry
satisfies the requirements of 19 CFR 351.226(c), then Commerce ``will
accept the request and initiate a circumvention inquiry.'' Section
351.226(c)(1) of Commerce's regulations, in turn, requires that each
circumvention inquiry request allege ``that the elements necessary for
a circumvention determination under section 781 of the Act exist'' and
be ``accompanied by information reasonably available to the interested
party supporting these allegations.'' The requesters alleged
circumvention pursuant to section 781(a) of the Act (i.e., merchandise
completed or assembled in the United States).
Section 781(a)(1) of the Act provides that Commerce may find
circumvention
[[Page 5915]]
of an order when merchandise of the same class or kind subject to the
order is completed or assembled in the United States. In conducting a
circumvention inquiry, under section 781(a)(1) of the Act, Commerce
relies on the following criteria: (A) merchandise sold in the United
States is of the same class or kind as any merchandise that is the
subject of an AD or countervailing (CVD) order; (B) such merchandise
sold in the United States is completed or assembled in the United
States from parts or components produced in the foreign country with
respect to which such order or finding applies; (C) the process of
assembly or completion in the United States is minor or insignificant;
and (D) the value of the parts or components referred to in
subparagraph (B) is a significant portion of the total value of the
merchandise.
In determining whether the process of assembly or completion in the
United States is minor or insignificant under section 781(a)(1)(C) of
the Act, section 781(a)(2) of the Act directs Commerce to consider: (A)
the level of investment in the United States; (B) the level of research
and development in the United States; (C) the nature of the production
process in the United States; (D) the extent of production facilities
in the United States; and (E) whether the value of the processing
performed in the United States represents a small proportion of the
value of the merchandise sold in the United States. However, no single
factor, by itself, controls Commerce's determination of whether the
process of assembly or completion in the United States is minor or
insignificant.\7\ Accordingly, it is Commerce's practice to evaluate
each of these five factors as they exist in the United States, and to
reach an affirmative or negative circumvention determination based on
the totality of the circumstances of the particular circumvention
inquiry.\8\
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\7\ See Statement of Administrative Action Accompanying the
Uruguay Round Agreements Act, H.R. Doc. No. 103-316, Vol. 1 (1994)
(SAA), at 893.
\8\ See, e.g., Hydrofluorocarbon Blends from the People's
Republic of China: Final Affirmative Determination of Circumvention
with Respect to R410B, R-407G, and a Certain Custom Blend from the
People's Republic of China, 89 FR 56848 (July 11, 2024) and the
accompanying Issues and Decision Memorandum at Comment 4.
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In addition, section 781(a)(3) of the Act sets forth additional
factors to consider in determining whether to include merchandise
assembled or completed in the United States within the scope of an AD
or CVD order. Specifically, Commerce shall take into account such
factors as: (A) the pattern of trade, including sourcing patterns; (B)
whether the manufacturer or exporter of the parts or components is
affiliated with the person who assembles or completes the merchandise
sold in the United States from the parts or components produced in the
foreign country with respect to which the order applies; and (C)
whether imports into the United States of the parts or components
products in such foreign country have increased after the initiation of
the investigation which resulted in the issuance of such order.
Analysis
Based on our analysis of requesters' circumvention request,
Commerce determines that the requesters have satisfied the criteria
under 19 CFR 351.226(c) to warrant the initiation of circumvention
inquiries of the Order. For a full discussion of the basis for our
decision to initiate these circumvention inquiries, see the
Circumvention Initiation Checklist.\9\ As explained in the
Circumvention Initiation Checklist, the information provided by the
requesters warrants initiating this circumvention inquiry on a country-
wide basis. Commerce has taken this approach in prior circumvention
inquiries, where the facts warranted initiation on a country-wide
basis.\10\
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\9\ See Circumvention Initiation Checklist.
\10\ See, e.g., Certain Corrosion-Resistant Steel Products from
the Republic of Korea and Taiwan: Initiation of Anti- Circumvention
Inquiries on the Antidumping Duty and Countervailing Duty Orders, 83
FR 37785 (August 2, 2018); Carbon Steel Butt-Weld Pipe Fittings from
the People's Republic of China: Initiation of Anti-Circumvention
Inquiry on the Antidumping Duty Order, 82 FR 40556, 40560 (August
25, 2017) (stating at initiation that Commerce would evaluate the
extent to which a country-wide finding applicable to all exports
might be warranted); and Certain Corrosion-Resistant Steel Products
from the People's Republic of China: Initiation of Anti-
Circumvention Inquiries on the Antidumping Duty and Countervailing
Duty Orders, 81 FR 79454, 79458 (November 14, 2016) (stating at
initiation that Commerce would evaluate the extent to which a
country-wide finding applicable to all exports might be warranted).
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Consistent with the approach in the prior circumvention inquiries
that were initiated on a country-wide basis, Commerce intends to issue
a questionnaire to solicit information from producers and exporters in
Poland concerning their shipments to the United States and the origin
of any mattress components being further processed into merchandise
subject to the Order.
Respondent Selection
Commerce intends to base respondent selection on quantity and value
(Q&V) questionnaire responses that Commerce intends to issue to each
potential respondent for which there is complete address information on
the record. Additionally, Commerce intends to place the Q&V
questionnaire on the record within five days of the publication of the
initiation notice. Comments regarding the Q&V data and respondent
selection should be submitted within seven days after placement of the
Q&V data on the record of the inquiry. Parties wishing to submit
rebuttal comments should submit those comments within five days after
the deadline for the initial comments.
Commerce intends to establish a schedule for questionnaire
responses after respondent selection. A company's failure to completely
respond to Commerce's requests for information may result in the
application of partial or total facts available, pursuant to section
776(a) of the Act, which may include adverse inferences, pursuant to
section 776(b) of the Act.
Suspension of Liquidation
Pursuant to 19 CFR 351.226(l)(1), Commerce will notify CBP of the
initiation of this circumvention inquiry and direct 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 product was determined to be covered by the
scope of the Order. Should Commerce issue preliminary or final
circumvention determinations, Commerce will follow the suspension of
liquidation rules under 19 CFR 351.226(l)(2)-(4).
Notification to Interested Parties
In accordance with 19 CFR 351.226(d) and section 781(a) of the Act,
Commerce determines that the requesters' requests for this
circumvention inquiry satisfies the requirements of 19 CFR 351.226(c).
Accordingly, Commerce is notifying all interested parties of the
initiation of this circumvention inquiry to determine whether certain
imports of mattress components from Poland, and further processed and
completed in the United States to produce mattresses, are circumventing
the Order. In addition, we have included a description of the products
that are the subject of this inquiry, and an explanation of the reasons
for Commerce's decision to initiate this inquiry as provided above and
in the accompanying Circumvention Initiation Checklist.\11\ In
accordance with 19 CFR 351.226(e)(2), Commerce intends to issue its
preliminary circumvention
[[Page 5916]]
determination within 150 days from the date of publication of the
notice of initiation of a circumvention inquiry in the Federal
Register.
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\11\ See Circumvention Initiation Checklist.
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This notice is published in accordance with section 781(a) of the
Act and 19 CFR 351.226(d)(1)(iii).
Dated: February 5, 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.
[FR Doc. 2026-02637 Filed 2-9-26; 8:45 am]
BILLING CODE 3510-DS-P
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</html>Indexed from Federal Register on February 10, 2026.
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