Notice2026-07302
Mattresses From Malaysia: Preliminary Results and Rescission, in Part, of Antidumping Administrative Review; 2024-2025
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
April 15, 2026
Issuing agencies
Commerce DepartmentInternational Trade Administration
Abstract
The U.S. Department of Commerce (Commerce) preliminarily finds that companies under review made sales of mattresses from Malaysia at prices below normal value (NV) during the period of review (POR) of May 1, 2024, through April 30, 2025. Commerce is rescinding this administrative review, in part, with respect to certain companies that had no entries of subject merchandise during the POR. We invite interested parties to comment on these preliminary results.
Full Text
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<title>Federal Register, Volume 91 Issue 72 (Wednesday, April 15, 2026)</title>
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[Federal Register Volume 91, Number 72 (Wednesday, April 15, 2026)]
[Notices]
[Pages 20095-20099]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-07302]
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DEPARTMENT OF COMMERCE
International Trade Administration
[A-557-818]
Mattresses From Malaysia: Preliminary Results and Rescission, in
Part, of Antidumping Administrative Review; 2024-2025
AGENCY: Enforcement and Compliance, International Trade Administration,
Department of Commerce.
SUMMARY: The U.S. Department of Commerce (Commerce) preliminarily finds
that companies under review made sales of mattresses from Malaysia at
prices below normal value (NV) during the period of review (POR) of May
1, 2024, through April 30, 2025. Commerce is rescinding this
administrative review, in part, with respect to certain companies that
had no entries of subject merchandise during the POR. We invite
interested parties to comment on these preliminary results.
DATES: Applicable April 15, 2026.
FOR FURTHER INFORMATION CONTACT: Dennis McClure at (202) 482-5973, AD/
CVD Operations, Office VIII, Enforcement and Compliance, International
Trade Administration, U.S. Department of Commerce, 1401 Constitution
Avenue NW, Washington, DC 20230.
SUPPLEMENTARY INFORMATION:
Background
On May 14, 2021, Commerce published in the Federal Register the
antidumping duty order on mattresses from Malaysia.\1\ On May 5, 2025,
Commerce published a notice of opportunity to request an administrative
review of the Order for the POR.\2\ On June 2, 2025, the petitioners
filed a timely request for review with respect to 19 companies.\3\
Pursuant to this request, on June 25, 2025, in Commerce published the
Initiation Notice in the Federal Register.\4\
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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 Antidumping or Countervailing Duty Order, Finding, or
Suspended Investigation; Opportunity To Request Administrative
Review and Join Annual Inquiry Service List, 90 FR 18962 (May 5,
2025).
\3\ The petitioners are: Brooklyn Bedding, 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.
See Petitioners' Letter, ``Mattress Petitioners' Request for
Administrative Review of Antidumping Duty Order,'' dated June 2,
2025.
\4\ See Initiation of Antidumping and Countervailing Duty
Administrative Reviews, 90 FR 26967 (June 25, 2025) (Initiation
Notice).
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In the Initiation Notice, Commerce indicated that, in the event
that Commerce limited the respondents for individual examination in
accordance with section 777A(c)(2) of the Tariff Act of 1930, as
amended (the Act), Commerce intended to select respondents for
individual examination based on U.S. Customs and Border Protection
(CBP) data.\5\ On July 10, 2025, Commerce released CBP entry data to
interested parties and provided interested parties the opportunity to
comment on the CBP data and respondent selection.\6\
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\5\ Id.
\6\ See Memorandum, ``Release of Customs Data from U.S. Customs
and Border Protection,'' dated July 10, 2025 (CBP Data Memo).
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On August 8, 2025, Commerce selected CS Vision Supply SDN BHD (CS
Vision) and Premier High Ventures (Premier High) as mandatory
respondents in this review \7\ and issued AD Questionnaire to CS Vision
and Premier High.\8\ Because CS Vision and Premier High did not timely
respond, or request an extension of time to respond to Commerce's AD
Questionnaire,\9\ on September 16, 2025, Commerce selected Pinnacle
Salute SDN BHD (Pinnacle Salute) and Weld Tack Industries (Weld Tack)
as additional mandatory respondents \10\ and issued the AD
Questionnaire to these companies.\11\ Pinnacle Salute and Weld Tack
likewise did not timely respond or request an extension of time to
respond to Commerce's AD Questionnaire; \12\ thus, on December 1, 2025,
Commerce selected Lion YTT World (Lion World) and Orient GIC Global
(Orient Global) as additional mandatory respondents \13\ and issued the
AD Questionnaire to
[[Page 20096]]
them.\14\ Lion World and Orient Global were unreachable at the
addresses provided by the petitioners.\15\ Additionally, Lion World and
Orient Global did not timely respond, or request an extension of time
to respond to Commerce's AD questionnaire.\16\
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\7\ See Memorandum, ``Respondent Selection,'' dated August 8,
2025.
\8\ See Commerce's Letters, ``Request for Information,'' dated
August 12, 2025 (AD Questionnaires).
\9\ See Memorandum, ``Questionnaire Deadline for CS Vision
Supply SDN BHD,'' dated September 5, 2025; see also Memorandum,
``Questionnaire Deadline for Questionnaire Deadline for Premier High
Ventures,'' dated September 5, 2025.
\10\ See Memorandum, ``Additional Respondent Selection,'' dated
September 16, 2025 (Additional Respondent Selection Memorandum).
\11\ See Commerce's Letters, ``Request for Information,'' dated
September 16, 2025.
\12\ See Memorandum, ``Questionnaire Deadline for Pinnacle
Salute SDN BHD,'' dated November 19, 2025; see also Memorandum,
``Questionnaire Deadline for Questionnaire Deadline for Weld Tack
Industries,'' dated November 19, 2025.
\13\ See Memorandum, ``Second Additional Mandatory
Respondents,'' dated December 1, 2025.
\14\ See Commerce's Letters, ``Request for Information,'' dated
December 1, 2025.
\15\ See Memorandum, ``Delivery of Initial Questionnaires,''
dated January 8, 2026.
\16\ See Memoranda, ``Questionnaire Deadline for Lion YTT
World'' and ``Questionnaire Deadline for Orient GIC Global,'' dated
January 8, 2026.
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Due to the lapse in appropriations and Federal Government shutdown,
on November 14, 2025, Commerce tolled all deadlines in administrative
proceedings by 47 days,\17\ and, due to a backlog of documents that
were electronically filed via Enforcement and Compliance's Antidumping
and Countervailing Duty Centralized Electronic Service System (ACCESS)
during the Federal Government shutdown, on November 24, 2025, Commerce
tolled all deadlines in administrative proceedings by an additional 21
days.\18\ Accordingly, the deadline for these preliminary results is
now April 9, 2026.
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\17\ See Memorandum, ``Deadlines Affected by the Shutdown of the
Federal Government,'' dated November 14, 2025.
\18\ See Memorandum, ``Tolling of all Case Deadlines,'' dated
November 24, 2025.
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Scope of the Order
The merchandise covered by this Order is mattresses from Malaysia.
For a full description of the scope of this Order, see Appendix I.
Partial Rescission of Review
Pursuant to 19 CFR 351.213(d)(3), it is Commerce's practice to
rescind an administrative review of an antidumping duty order when
there are no reviewable entries of subject merchandise during the POR
for which liquidation is suspended.\19\ Normally, upon completion of an
administrative review, the suspended entries are liquidated at the
antidumping duty assessment rate calculated for the review period.\20\
Therefore, for an administrative review to be conducted, there must be
at least one reviewable, suspended entry that Commerce can instruct CBP
to liquidate at the antidumping duty assessment rate calculated for the
review period.\21\
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\19\ See e.g., Dioctyl Terephthalate from the Republic of Korea:
Rescission of Antidumping Administrative Review; 2021-2022, 88 FR
24758 (April 24, 2023); see also Certain Carbon and Alloy Steel Cut-
to-Length Plate from the Federal Republic of Germany: Recission of
Antidumping Administrative Review; 2020-2021, 88 FR 4157 (January
24, 2023).
\20\ See 19 CFR 351.212(b)(1).
\21\ See 19 CFR 351.213(d)(3).
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There were no entries of subject merchandise during the POR for
eight companies under review.\22\ As a result, on February 2, 2026,
Commerce notified all interested parties of its intent to rescind this
review, in part, with respect to these eight companies.\23\ On February
9, 2026, the petitioners filed comments regarding our intent to rescind
memorandum, stating the absence of an exporter's name in the CBP data
does not reliably indicate the absence of exports of subject
merchandise during the POR and requesting that Commerce send quantity
and value questionnaires to certain exporters.\24\ However, Commerce's
practice is to rely on CBP entry data for respondent selection and for
evidence of entries of subject merchandise during the POR.\25\ Commerce
does not require the mere exportation of subject merchandise, but the
entry of subject merchandise during the POR. Additionally, Commerce
found the CBP data reliable and relied on it for respondent selection
in this administrative review so finds it not appropriate at this time
to send quantity and value questionnaires to exporters at this stage of
the review.
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\22\ See CBP Data Memo.
\23\ See Memorandum, ``Notice of Intent to Rescind Review, In
Part,'' dated February 2, 2026.
\24\ See Petitioners' Letter, ``Comments on Notice of Intent to
Rescind Review, In Part,'' dated February 9, 2026.
\25\ See Certain Steel Nails from Taiwan: Preliminary Results of
Antidumping Duty Administrative Review and Partial Rescission of
Review; 2023-2024, 90 FR 14633 (April 3, 2025).
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Therefore, because Commerce finds the CBP data reliable and the
following companies had no evidence of an entry of subject merchandise
during the POR, we are rescinding this review with respect to the eight
companies listed in Appendix III. The administrative review remains
active with respect to the other 11 companies.\26\
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\26\ See Initiation Notice, 90 FR at 26969.
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Methodology
Commerce is conducting this review in accordance with section
751(a)(1) of the Act and 19 CFR 351.213. Additionally, given that the
analysis underlying these preliminary results of review are contained
herein, no decision memoranda accompany this Federal Register notice.
Facts Available With Adverse Inferences
Section 776(a) of the Act provides that, subject to section 782(d)
of the Act, Commerce shall apply ``facts otherwise available'' if,
inter alia, necessary information is not on the record or an interested
party or any other person: (A) withholds information that has been
requested; (B) fails to provide information within the deadlines
established, or in the form and manner requested by Commerce, subject
to subsections (c)(1) and (e) of section 782 of the Act; (C)
significantly impedes a proceeding; or (D) provides information that
cannot be verified as provided by section 782(i) of the Act.
Where Commerce determines that a response to a request for
information does not comply with the request, section 782(d) of the Act
provides that Commerce will so inform the party submitting the response
and will, to the extent practicable, provide that party the opportunity
to remedy or explain the deficiency. If the party fails to remedy the
deficiency within the applicable time limits and subject to section
782(e) of the Act, Commerce may disregard all or part of the original
and subsequent responses, as appropriate.
Section 776(b) of the Act provides that Commerce may use an adverse
inference in applying the facts otherwise available when a party has
failed to cooperate by not acting to the best of its ability to comply
with a request for information. In doing so, Commerce is not required
to determine, or make any adjustments to, a weighted average dumping
margin based on any assumptions about information an interested party
would have provided if the interested party had complied with the
request for information.\27\ Further, section 776(b)(2) of the Act
states that an adverse inference may include reliance on information
derived from the petition, the final determination from the AD
investigation, a previous administrative review, or other information
placed on the record.\28\ The SAA explains that Commerce may employ an
adverse inference ``to ensure that the party does not obtain a more
favorable result by failing to cooperate than if it had cooperated
fully.'' \29\ Further, affirmative evidence of bad faith on the part of
a respondent is not required before Commerce may make an adverse
inference.\30\
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\27\ See sections 776(b)(1)(B) and 776(d)(3)(A) of the Act.
\28\ See 19 CFR 351.308(c).
\29\ See Statement of Administrative Action Accompanying the
Uruguay Round Agreements Act, H.R. Doc. No. 103-316, 103d Cong., 2d
Session, vol. 1 (1994) (SAA) at 870.
\30\ See, e.g., Notice of Final Determination of Sales at Less
Than Fair Value: Circular Seamless Stainless Steel Hollow Products
from Japan, 65 FR 42985 (July 12, 2000); Antidumping Duties,
Countervailing Duties,62 FR 27296, 27340 (May 19, 1997); Nippon
Steel Corp. v. United States, 337 F.3d 1373, 1382-83 (Fed. Cir.
2003).
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Section 776(c) of the Act provides that, in general, when Commerce
relies
[[Page 20097]]
on secondary information rather than on information obtained in the
course of an investigation, it shall, to the extent practicable,
corroborate that information from independent sources that are
reasonably at its disposal.\31\ Secondary information is defined as
information derived from the petition that gave rise to the
investigation, the final determination concerning the subject
merchandise, or any previous review under section 751 of the Act
concerning the subject merchandise.\32\ When selecting facts available
with an adverse inference, Commerce is not required to estimate what
the dumping margin would have been if the interested party failing to
cooperate had cooperated or to demonstrate that the dumping margin
reflects an ``alleged commercial reality'' of the interested party.\33\
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\31\ See 19 CFR 351.308(d).
\32\ See SAA at 870.
\33\ See section 776(d)(3)(B) of the Act.
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Pursuant to sections 776(a)(1) and 776(a)(2)(A)-(C) of the Act,
Commerce is preliminarily relying upon facts otherwise available to
assign estimated dumping margins to mandatory respondents CS Vision,
Orient Global, Pinnacle Salute, Premier High, Lion World, and Weld Tack
because all six companies were unresponsive to our requests for
information, thereby withholding necessary information that was
requested by Commerce, failing to provide the information requested by
the specified deadlines in the form and manner requested, and
significantly impeding the conduct of the review. Further, Commerce
preliminarily finds that CS Vision, Orient Global, Pinnacle Salute,
Premier High, Lion World, and Weld Tack failed to cooperate by not
acting to the best of their ability to comply with requests for
information and, thus, Commerce is applying an adverse inference in
selecting among the facts available, in accordance with section 776(b)
of the Act. As adverse facts available (AFA), we are assigning these
companies a rate of 42.92 percent, which is the highest rate applied in
any segment of this proceeding.\34\ This rate was applied as AFA in the
investigation of this Order because it was the only dumping margin
alleged in the Petition and Commerce corroborated this rate to the
extent practicable within the meaning of section 776(c) of the Act.\35\
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\34\ See Mattresses from Malaysia: Final Affirmative
Determination of Sales at Less Than Fair Value, 88 FR 15901 (March
25, 2021) (Final Determination).
\35\ Id, at 88 FR 15902.
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Rate for Non-Examined Companies
The statute and Commerce's regulations do not address the
establishment of a weighted-average dumping margin to be determined for
companies not selected for individual examination when Commerce limits
its examination in an administrative review pursuant to section
777A(c)(2) of the Act. Generally, Commerce looks to section 735(c)(5)
of the Act, which provides instructions for calculating the all-others
rate in an antidumping duty investigation, for guidance when
determining the weighted-average dumping margin for companies which
were not selected for individual examination in an administrative
review. Under section 735(c)(5)(A) of the Act, the all-others rate is
normally ``an amount equal to the weighted average of the estimated
weighted average dumping margins established for exporters and
producers individually investigated, excluding any zero and de minimis
margins, and any margins determined entirely {on the basis of facts
available{time} .'' However, pursuant to section 735(c)(5)(B) of the
Act, ``if the estimated weighted average dumping margins established
for all exports and producers initially investigated are zero or de
minimis margins, or are determined entirely {on the basis of facts
available{time} , {Commerce{time} may use any reasonable method to
establish the estimated all-others rate for exporters and producers not
individually investigated.''
In this review, the preliminary weighted-average dumping margin for
CS Vision, Orient Global, Pinnacle Salute, Premier High, Lion World,
and Weld Tack are based entirely on AFA. Therefore, under section
735(c)(5)(B) of the Act, Commerce may use any ``reasonable method'' to
establish the estimated all-others rate. Commerce finds it appropriate
to assign the non-selected companies an average of the mandatory
respondents' AFA rate.\36\ As such, we are preliminarily assigning the
rate of 42.92 percent for the non-examined companies.
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\36\ See Albemarle Corp. v. United States, 821 F.3d 1345, 1357
(Fed. Cir. 2016), (in reference to a circumstances in which the use
of data from a prior period may be reasonable, the Federal Circuit
has noted that ``in the Adverse Facts Available (`AFA') context,
where Commerce is allowed to consider deterrence as a factor, we
have upheld Commerce's use of data from a previous
{proceeding{time} '').
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Preliminary Results
Commerce preliminarily determines that the following estimated
weighted-average dumping margins exist for the period, May 1, 2024,
through April 30, 2025:
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Weighted-
average
Producer or exporter dumping
margin
(percent)
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CS Vision Supply SDN BHD.................................... 42.92
Orient GIC Global........................................... 42.92
Pinnacle Salute SDN BHD..................................... 42.92
Premier High Ventures....................................... 42.92
Lion YTT World.............................................. 42.92
Weld Tack Industries........................................ 42.92
Non-Examined Companies \37\................................. 42.92
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Disclosure
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\37\ See Appendix II for a list of these companies.
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Normally, Commerce discloses to interested parties the calculations
performed in connection with preliminary results within five days of
any public announcement or, if there is no public announcement, within
five days of the date of publication of the notice of preliminary
results in the Federal Register, in accordance with 19 CFR 351.224(b).
However, because Commerce preliminarily applied AFA to the six
mandatory respondents, in accordance with section 776 of the Act, there
are no calculations to disclose.
Public Comment
Pursuant to 19 CFR 351.309(c), interested parties may submit case
briefs to Commerce no later than 21 days after the date of publication
of this notice.\38\ Rebuttal briefs, limited to issues raised in the
case briefs, may be filed no later than five days after the date for
filing case briefs.\39\ Interested parties who submit case briefs or
rebuttal briefs in this proceeding must submit: (1) a table of contents
listing each issue; and (2) a table of authorities.\40\
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\38\ See 19 CFR 351.303 (for general filing requirements).
\39\ See 19 CFR 351.309(d); see also Administrative Protective
Order, Service, and Other Procedures in Antidumping and
Countervailing Duty Proceedings, 88 FR 67069, 67077 (September 29,
2023) (APO and Service Final Rule).
\40\ See 19 CFR 351.309(c)(2) and (d)(2).
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As provided under 19 CFR 351.309(c)(2)(iii) and (d)(2)(iii), we
request that interested parties provide at the beginning of their
briefs a public, executive summary for each issue raised in their
briefs.\41\ Further, we request that interested parties limit their
executive summary of each issue to no more than 450 words, not
including citations. We intend to use the executive summaries as the
basis of the comment summaries included in the issues and decision
memorandum that will accompany the final determination in this review.
We request that interested parties include
[[Page 20098]]
footnotes for relevant citations in the executive summary of each
issue. Note that Commerce has amended certain of its requirements
pertaining to the service of documents in 19 CFR 351.303(f).\42\
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\41\ We use the term ``issue'' here to describe an argument that
Commerce would normally address in a comment of the Issues and
Decision Memorandum.
\42\ See APO and Service Final Rule.
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Pursuant to 19 CFR 351.310(c), interested parties who wish to
request a hearing must submit a written request to the Assistant
Secretary for Enforcement and Compliance, filed electronically via
ACCESS. Requests should contain: (1) the party's name, address, and
telephone number; (2) the number of participants; and (3) a list of
issues to be discussed. Issues raised in the hearing will be limited to
those raised in the respective case briefs. An electronically filed
hearing request must be received successfully in its entirety by
Commerce's electronic records system, ACCESS within 30 days after the
date of publication of this notice. If a request for a hearing is made,
Commerce intends to hold a hearing at a time and date to be
determined.\43\ Parties should confirm the date, time, and location of
the hearing two days before the scheduled date. All submissions,
including case and rebuttal briefs, as well as hearing requests, should
be filed using ACCESS.\44\ An electronically-filed document must be
received successfully in its entirety by ACCESS by 5:00 p.m. Eastern
Time on the established deadline.
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\43\ See 19 CFR 351.310(d).
\44\ See 19 CFR 351.303.
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Assessment Rates
Consistent with section 751(a)(1) of the Act and 19 CFR
351.212(b)(1), upon issuing the final results of this review, Commerce
will determine, and CBP shall assess, antidumping duties on all
appropriate entries covered by this review.\45\ Commerce intends to
issue assessment instructions to CBP for companies for which the review
remains active no earlier than 35 days after the date of publication of
the final results of this review in the Federal Register. If a timely
summons is filed at the U.S. Court of International Trade, the
assessment instructions will direct CBP not to liquidate relevant
entries until the time for parties to file a request for a statutory
injunction has expired (i.e., within 90 days of publication).
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\45\ See 19 CFR 351.212(b).
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With respect to the companies for which we have rescinded this
review, Commerce will instruct CBP to assess antidumping duties on all
appropriate entries at rates equal to the cash deposit rate of
estimated antidumping duties required at the time of entry, or
withdrawal from warehouse, for consumption, during the POR, in
accordance with 19 CFR 351.212(c)(1)(i). Commerce intends to issue
rescission instructions to CBP no earlier than 35 days after the date
of publication of this notice in the Federal Register.
Cash Deposit Instructions
The following cash deposit requirements will be effective upon
publication in the Federal Register of the notice of final results of
administrative review for all shipments of mattresses from Malaysia
entered, or withdrawn from warehouse, for consumption on or after the
date of publication as provided for by section 751(a)(2)(C) of the Act:
(1) the cash deposit rate for CS Vision, Orient Global, Pinnacle
Salute, Premier High, Lion World, and Weld Tack will be equal to
weighted-average dumping margin established in the final results of
this review; (2) for merchandise exported by a company not covered in
this review but covered in a prior completed segment of the proceeding,
the cash deposit rate will continue to be the company specific rate
published in the completed segment for the most recent period; (3) if
the exporter is not a firm covered in this review or another completed
segment of this proceeding, but the producer is, then the cash deposit
rate will be the company-specific rate established for the completed
segment for the most recent period for the producer of the merchandise;
and (4) the cash deposit rate for all other producers or exporters will
continue to be 42.92 percent, the all-others rate established in the
less than fair value investigation.\46\ These cash deposit
requirements, when imposed, shall remain in effect until further
notice.
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\46\ See Final Determination.
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Final Results of the Review
Unless the deadline is otherwise extended, Commerce intends to
issue the final results of this administrative review, including the
results of its analysis of issues raised by interested parties in the
written briefs, within 120 days after the date of publication of this
notice in the Federal Register, pursuant to section 751(a)(3)(A) of the
Act and 19 CFR 351.213(h)(1).
Notification to Importers
This notice serves as a preliminary 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 occurred and the subsequent assessment of double
antidumping duties.
Notification to Interested Parties
We are issuing and publishing these preliminary results in
accordance with sections 751(a)(1) and 777(i) of the Act, and 19 CFR
351.213(d)(4), 351.213(h), and 351.221(b)(4).
Dated: April 9, 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.
Appendix I
Scope of the Order
The products covered by this Order 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 may also 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 Order 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.
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 Order may be imported
independently, as
[[Page 20099]]
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.
Excluded from the scope of this Order 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 11 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 that 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 Order are any products
covered by the existing antidumping duty orders on uncovered
innerspring units from China or Vietnam. See Uncovered Innerspring
Units from the People's Republic of China: Notice of Antidumping
Duty Order, 74 FR 7661 (February 19, 2009); Uncovered Innerspring
Units from the Socialist Republic of Vietnam, 73 FR 75391 (December
11, 2008).
Also excluded from the scope of this Order are bassinet pads
with a nominal length of less than 39 inches, a nominal width less
than 25 inches, and a nominal depth of less than 2 inches.
Additionally, also excluded from the scope of this Order 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.
The products subject to this Order are currently properly
classifiable under 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 investigation may also enter under HTSUS
subheadings: 9404.21.0095, 9404.29.1095, 9404.29.9095, 9401.40.0000,
9401.41.0000, 9401.49.0000, 9401.90.5081 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.
Appendix II
Companies Not Selected for Individual Examination
1. Hestart Venture
2. Kin Heng Furniture SDN BHD
3. Maxmatt Industries SDH BHD
4. Oyxen Ventures
5. Perniagaan Jaya Nokkorn
Appendix III
Companies Rescinded From Review
1. APM Auto Parts Marketing
2. Comfort Coil Technology SDN BHD
3. Delandis Furniture (M) SDN BHD
4. Ever Want (M) SDN BHD
5. Far East Foam, Industries SDN BHD
6. GGC Global
7. Irama Furniture SDN BHD
8. Vision Foam Ind. SDN BHD
[FR Doc. 2026-07302 Filed 4-14-26; 8:45 am]
BILLING CODE 3510-DS-P
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</html>Indexed from Federal Register on April 15, 2026.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.