Mattresses From Poland: Preliminary Intent To Rescind Antidumping Duty Administrative Review; 2024-2025

Issuing agencies

Abstract

The U.S. Department of Commerce (Commerce) preliminarily determines that CORRECT--K. B[lstrok]aszczyk i Wsp[oacute]lnicy Sp. K. (CORRECT) did not make a bona fide sale of mattresses from Poland during the period of review (POR) of July 1, 2024 through June 30, 2025. Therefore, Commerce preliminarily intends to rescind this administrative review.

Full Text

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<title>Federal Register, Volume 91 Issue 191 (Monday, October 5, 2026)</title>
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[Federal Register Volume 91, Number 191 (Monday, October 5, 2026)]
[Notices]
[Pages 63266-63268]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-20382]


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DEPARTMENT OF COMMERCE

International Trade Administration

[A-455-807]


Mattresses From Poland: Preliminary Intent To Rescind Antidumping 
Duty Administrative Review; 2024-2025

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

SUMMARY: The U.S. Department of Commerce (Commerce) preliminarily 
determines that CORRECT--K. B[lstrok]aszczyk i Wsp[oacute]lnicy Sp. K. 
(CORRECT) did not make a bona fide sale of mattresses from Poland 
during the period of review (POR) of July 1, 2024 through June 30, 
2025. Therefore, Commerce preliminarily intends to rescind this 
administrative review.

DATES: Applicable October 5, 2026.

FOR FURTHER INFORMATION CONTACT: Sophie Egar, AD/CVD Operations, Office 
IV, Enforcement and Compliance, International Trade Administration, 
U.S. Department of Commerce, 1401 Constitution Avenue NW, Washington, 
DC 20230; telephone: 202-482-2697.

Background

    On July 11, 2024, Commerce published in the Federal Register the 
antidumping duty (AD) order on mattresses from Poland.\1\ On June 30, 
2025, Commerce published in the Federal Register a notice of 
opportunity to request an administrative of the Order.\2\ From July 18 
through July 31, 2025, Commerce received timely requests for an 
administrative review from EBI, LLC (EBI); CORRECT; COM40 Sp. z o.o. 
Sp. K. (COM 40); and the petitioners.\3\
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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 Antidumping or Countervailing Duty Order, Finding, or 
Suspended Investigation; Opportunity To Request Administrative 
Review and Join Annual Inquiry Service List, 90 FR 27841 (June 30, 
2025).
    \3\ See Brooklyn Bedding, Carpenter Company, et al's (the 
petitioners) Letter, ``Mattress Petitioners' Request for 
Administrative Review of Antidumping Duty Order,'' dated July 31, 
2025.

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[[Page 63267]]

    On August 22, 2025, Commerce initiated an administrative review of 
the Order covering the POR, July 1, 2024, through June 30, 2025.\4\ On 
August 28, 2025, Commerce released U.S. Customs and Border Protection 
(CBP) data to all interested parties under an administrative protective 
order and requested comments regarding the CBP data and respondent 
selection.\5\ On September 4, 2025, in a joint submission, CORRECT and 
COM 40 submitted comments on the release of the CBP data.\6\ In the 
joint letter, CORRECT and COM 40 stated that Commerce should rescind 
the review regarding COM 40 because the CBP data does not contain 
entries for COM 40. On September 12, 2025, Commerce issued a respondent 
identification memo selecting CORRECT as the sole mandatory respondent 
for this administrative review.\7\ On September 19, 2025, we received a 
No Sales Submission on behalf of CORRECT notifying Commerce that it had 
no sales of subject merchandise during the POR.\8\
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    \4\ See Initiation of Antidumping and Countervailing Duty 
Administrative Reviews, 90 FR 41043 (August 22, 2025).
    \5\ See Memorandum, ``2024-2025 Administrative Review of the 
Antidumping Duty Order on Mattresses from Poland: Release of Customs 
Data from U.S. Customs and Border Protection,'' dated August 28, 
2025 (CBP data).
    \6\ See CORRECT and COM 40's Letter, ``2024-2025 Administrative 
Review of the Antidumping Order on Mattresses from Poland: Comments 
on Release of Customs Data from U.S. Customs and Border 
Protection,'' dated September 4, 2025.
    \7\ See Memorandum, ``Tolling of Deadlines for Antidumping and 
Countervailing Duty Proceedings,'' dated November 14, 2025.
    \8\ See CORRECT's Letter, ``No Sales Submission,'' dated July 
24, 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.\9\ Additionally, 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 21 
days.\10\ On May 27 and September 24, 2026, Commerce extended the 
deadline for issuing the preliminary results of this review by 113 and 
7 days, respectively, in accordance with section 751(a)(3)(A) of the 
Tariff Act of 1930, as amended (the Act).\11\ Accordingly, the deadline 
for these preliminary results is now October 7, 2026.
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    \9\ See Memorandum, ``Tolling of Deadlines for Antidumping and 
Countervailing Duty Proceedings,'' dated November 14, 2025.
    \10\ See Memorandum, ``Tolling of all Case Deadlines,'' dated 
November 24, 2025.
    \11\ See Memoranda, ``Mattresses from Poland: Extension of 
Deadline for Preliminary Results of Antidumping Duty Administrative 
Review,'' dated May 27, 2026, and September 24, 2026.
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    For a complete description of the events that followed the 
initiation of this review, see the Preliminary Decision Memorandum.\12\ 
A list of the topics discussed in the Preliminary Decision Memorandum 
is attached as an appendix to this notice. The Preliminary Decision 
Memorandum is a public document and is on file electronically via 
ACCESS, which is available to registered users at <a href="https://access.trade.gov">https://access.trade.gov</a>. In addition, a complete version of the Preliminary 
Decision Memorandum can be accessed directly at <a href="https://access.trade.gov/frnotices">https://access.trade.gov/frnotices</a>.
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    \12\ See Memorandum, ``Decision Memorandum for the Preliminary 
Results of the Antidumping Duty Administrative Review of Mattresses 
from Poland; 2024-2025,'' dated concurrently with, and hereby 
adopted by, this notice (Preliminary Decision Memorandum).
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Scope of the Order

    The merchandise subject to the Order is Mattresses from Poland. For 
a complete description of the scope of the Order, see the Preliminary 
Decision Memorandum.\13\
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    \13\ Id.
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Preliminary Intent To Rescind Administrative Review

    Pursuant to 19 CFR 351.213(d)(3), it is Commerce's practice to 
rescind an administrative review of an AD order where it concludes that 
there were no suspended entries of subject merchandise during the 
POR.\14\ Normally, upon completion of an administrative review, the 
suspended entries are liquidated at the AD assessment rate calculated 
for the POR.\15\ Therefore, for an administrative review of a company 
to be conducted, there must be a reviewable, suspended entry that 
Commerce can instruct CBP to liquidate at the AD assessment rate 
calculated for the POR.\16\
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    \14\ See, e.g., Certain Carbon and Alloy Steel Cut-to Length 
Plate from the Federal Republic of Germany: Recission of Antidumping 
Administrative Review; 2020-2021, 88 FR 4154 (January 24, 2023).
    \15\ See 19 CFR 351.212(b)(2).
    \16\ See 19 CFR 351.213(d)(3).
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    According to the CBP import data on the record, we preliminarily 
find that two companies subject to this review, i.e., EBI and COM 40, 
did not have reviewable entries of subject merchandise during the POR 
for which liquidation is suspended.\17\ Accordingly, in the absence of 
reviewable, suspended entries of subject merchandise during the POR, we 
preliminarily intend to rescind this administrative review with respect 
to these two companies, in accordance with 19 CFR 351.213(d)(3).
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    \17\ See Memorandum, ``Release of Customs Data from U.S. Customs 
and Border Protection,'' dated August 28, 2026.
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    Additionally, as discussed in the Preliminary Decision Memorandum 
and as expounded upon in the Bona Fides Memorandum, Commerce 
preliminarily finds that the sales made by CORRECT serving as the basis 
for this review are not bona fide sales of mattresses.\18\ Because we 
preliminarily find that CORRECT did not make a bona fide sale during 
the POR, we preliminarily find that CORRECT had no reviewable 
transactions during this POR. Accordingly, because we find that all 
respondent companies have no reviewable, suspended entries of subject 
merchandise during the POR, we preliminarily intend to rescind this 
administrative review in full.
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    \18\ See Preliminary Decision Memorandum; see also Memorandum, 
``2024-2025 Antidumping Duty Administrative Review of Mattresses 
from Poland: Preliminary Bona Fide Sales Analysis for CORRECT--K. 
B[lstrok]aszczyk i Wsp[oacute]lnicy Sp. K.,'' dated concurrently 
with this notice (Bona Fides Memorandum).
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Methodology

    Commerce is conducting this review in accordance with section 
751(a)(1)(B) of the Act. For a full description of the methodology 
underlying our conclusions, see the Preliminary Decision Memorandum.

Disclosure

    Normally, Commerce discloses to interested parties the calculations 
performed in connection with preliminary results within five days after 
public announcement or, if there is no public announcement, within five 
days after the date of publication of this notice in the Federal 
Register, in accordance with 19 CFR 351.224(b). However, because 
Commerce has found that the only company subject to this review, 
CORRECT, did not make a bona fide sale during the POR, 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.\19\ Rebuttal briefs, limited to issues raised in the 
case briefs, may be filed not later than five days after the date for 
filing case briefs.\20 \Interested parties who

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submit case or rebuttal briefs in this proceeding must submit: (1) a 
table of contents listing each issue; and (2) a table of 
authorities.\21\
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    \19\ See 19 351.309(c)(2) and (d)(2) ______.
    \20\ 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).
    \21\ See 19 351.309(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.\22\ 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 results in this administrative 
review. We request that interested parties include 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).\23\
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    \22\ We use the term ``issue'' here to describe an argument that 
Commerce would normally address in a comment of the Issues and 
Decision Memorandum.
    \23\ 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 whether any 
participant is a foreign national; 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, by 5 p.m. Eastern Time within 30 days after the 
date of publication of this notice. Oral presentations at the hearing 
will be limited to issues raised in the briefs. If a request for a 
hearing is made, Commerce will inform parties of the scheduled date for 
the hearing.\24\
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    \24\ See 19 CFR 351.310(d).
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Assessment Rates

    Upon completion of the administrative review, Commerce will 
determine, and CBP shall assess, antidumping duties on all appropriate 
entries covered by this review. Commerce intends to issue assessment 
instruction to CBP no earlier than 35 days after the date of 
publication of the final results in the Federal Register. For CORRECT, 
for which we are preliminarily rescinding the review, we will instruct 
CBP to assess antidumping duties on all appropriate entries at a rate 
equal to the cash deposit of estimated antidumping duties required at 
the time of entry, or withdrawal from warehouse, in accordance with 19 
CFR 351.212(c)(1)(i). Commerce intends to issue these rescission 
instructions to CBP no earlier than 35 days after the date of 
publication of the final results of this administrative 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).
    If Commerce proceeds to a final rescission of this administrative 
review, the assessment rate to which CORRECT's shipments are subject 
will not be affected by this review. If Commerce does not proceed to a 
final rescission of this administrative review, pursuant to 19 CFR 
351.212(b)(1), we will calculate importer-specific (or customer-
specific) assessment rates based on the final results of this review.

Cash Deposit Requirements

    If Commerce issues final results for this administrative review, 
Commerce will instruct CBP to collect cash deposits, effective upon the 
publication of the final results, at the rates established therein. 
These cash deposit requirements, when imposed, shall remain in effect 
until further notice.

Final Results of Review

    Unless extended, Commerce intends to issue the final results of 
this administrative review, including the results of its analysis of 
the issues raised in any written briefs, not later than 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 also serves as a preliminary reminder to importers of 
their responsibility under 19 CFR 351.402(f) to file a certificate 
regarding the reimbursement of antidumping duties prior to liquidation 
of the relevant entries during this review period. 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

    This determination is issued and published in accordance with 
sections 733(f) and 777(i)(1) of the Act, and 19 CFR 351.205(c).

    Dated: September 30, 2026.
Scot Fullerton,
Acting Deputy Assistant Secretary for Antidumping and Countervailing 
Duty Operations.

Appendix

List of Topics Discussed in the Preliminary Decision Memorandum

I. Summary
II. Background
III. Scope of the Order
IV. Discussion of the Methodology
V. Preliminary Intent to Rescind Administrative Review
VI. Recommendation

[FR Doc. 2026-20382 Filed 10-2-26; 8:45 am]
BILLING CODE 3510-DS-P


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