On July 28, 2023, U.S. mattress producers filed a third-wave of antidumping (AD) and countervailing duty (CVD) petitions against certain mattress imports, claimed to be (a) sold into the United States at less than normal value (i.e., at unfairly low prices, that are below home or third-country market prices or below cost plus reasonable profit) or (b) government subsidized (CVD).

Offsetting U.S. AD/CVD import duties are imposed if (a) the U.S. Department of Commerce (DOC) finds dumping or subsidies based on responses to DOC questionnaires (and verification audit thereof) by the accused foreign exporters/producers, and (b) the U.S. International Trade Commission (ITC) finds that there is material injury (or threat thereof) by reason of the dumped or subsidized imports to a U.S. industry.

The AD petitions are against Bosnia/Herzegovina, Bulgaria, Burma, India, Italy, Kosovo, Mexico, Philippines, Poland, Slovenia, Spain and Taiwan. The dumping margins alleged in the petitions range from 43% for Poland up to 1094% for Slovenia. The CVD petition is only against Indonesia, which is currently subject to low 2%+ AD duties.

The most immediate upcoming deadlines in this investigation are the ITC preliminary injury investigation, as follows:

  • August 1, 2023: ITC questionnaires issued
  • August 11, 2023: questionnaire responses due (short extension possible). 
  • August 18, 2023: ITC preliminary staff conference (witness testimony)
  • August 23, 2023:  written comments to ITC
  • September 8, 2023: ITC preliminary injury decision.

The ITC website has all details of this ITC investigation.

Generally, the ITC finds sufficient indicia of injury to a U.S. industry from the accused imports at this preliminary stage to continue the AD/CVD investigation (i.e., not end it).  If so, then the investigation moves to DOC. 

The ITC threshold to find injury at this preliminary stage is low. Still, participation in ITC preliminary injury investigation can lay the factual foundation for a later final negative ITC injury decision, ending the case, which happens around 30%-50% of the time (varies over time). It is critical not to make statements at the rushed ITC preliminary injury stage that hurt at the final stage.  The last two mattress AD/CVD petitions have led to a final affirmative AD/CVD injury decision, leading to AD/CVD import duties.  Some AD/CVD petitions on their face indicate might be ITC injury issues, themselves giving hope for a negative ITC injury decision.  This petition does not.

The DOC preliminary CVD subsidy decision (here, just for Indonesia) is October 21, 2023. But this date is generally extended about 65 days (here to about December 25, 2023, Merry Christmas, ok DOC decisions fall on next business day) if an investigated exporter satisfactorily fully participates at DOC by accurately answering DOC questionnaires as to the extent (if any) of subsidies and survives a rigorous DOC verification audit thereof.  Then the exporter can get a subsidy CVD import duty margin based on its actual extent of received subsidies (if any).  In contrast, failure to so participate results in a prohibitively high, adverse DOC CVD import duty.  Note that given possible extensions, the dates in this paragraph and below are best estimates, depending on whether extensions occur.

The DOC preliminary AD decision is January 4, 2024.  But this date too is generally extended about 50 days (here to February 23, 2024) if an investigated exporter satisfactorily participates at DOC, fully and accurately answering DOC questionnaires as to the extent (if any) of dumping and (later) a rigorous DOC verification audit thereof.  If so, the exporter gets a dumping margin based on its actual extent of dumping (if any), and not the petitioner claimed dumping margins.  In contrast, failure to so participate generally results in the highest petitioner alleged dumping margin.

AD and CVD import duty liability generally begins as to imports at the time of the DOC preliminary AD or CVD decision. But it can be retroactive 90 days before then — i.e., retroactive to November 25, 2023, if the DOC preliminary AD decision is February 23, 2024; and for CVD September 26, 2023, if the DOC preliminary CVD decision is December 25, 2023.  Retroactivity cannot be earlier than 20 days after petition filing, or August 17, 2023 (pertinent to CVD).  Retroactivity is to address certain 15% or more import surges seeking to avoid AD/CVD.  But all the conditions to so find are generally, but not always, not found – e.g., the ITC must find that retroactivity is necessary to avoid the AD/CVD remedy being undermined, which generally (but not always) the ITC does not find.

DOC generally issues dumping and subsidy questionnaires to the two largest U.S. exporters from each accused country, to determine their AD/CVD margin.  All other exporters from a particular country usually get an AD/CVD margin based on the DOC findings as to the two largest exporters from that country.

The date of the DOC final CVD and AD decisions is January 4, 2024 and March 19, 2024, respectively, unless all DOC deadlines are fully extended (which is common), where then could be May 18, 2024 for both AD and CVD.

The date of the ITC final injury decision is February 18, 2024 (for CVD) and May 3, 2024 (for AD), but if all deadlines are fully extended, then July 2, 2024 for both.

Squire Patton Boggs members have successfully done hundreds of AD/CVD cases throughout the world over four plus decades, and served in key positions at DOC and ITC, as well as key Congressional and U.S. Administration positions.  SPB is a global, full service, law firm with 42 offices world-wide, plus local counsel, in or close to all accused countries here. We are happy to further discuss this petition as a courtesy. 


The products covered by these petitions 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 these petitions 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 these petitions 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. Excluded from the scope of these petitions 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 these petitions are any products covered by the existing antidumping duty orders on uncovered innerspring units from China, South Africa, and 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 Fed. Reg. 55285 (Oct. 16, 2019). Also excluded from the scope of these orders 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 these petitions 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 these petitions are currently classifiable under 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, 9404.29.9095. Products subject to these petitions 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 these petitions is dispositive.

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