No Polish mattresses sold? Commerce cancels dumping review entirely
Published Date: 10/5/2026
Notice
Summary
The U.S. Department of Commerce found that a Polish mattress company, CORRECT, didn’t actually sell mattresses during the review period from July 2024 to June 2025. Because of this, they plan to cancel the review of antidumping duties for that time. This means no extra taxes or fees will be added for CORRECT’s mattresses during this period.
Analyzed Economic Effects
3 provisions identified: 2 benefits, 1 costs, 0 mixed.
Importers Must Certify Reimbursement or Risk Double Duties
Importers are reminded they must file a certificate regarding reimbursement of antidumping duties prior to liquidation of the relevant entries for this review period. The notice warns that failure to file this certificate could result in Commerce's presumption that reimbursement occurred and the subsequent assessment of double antidumping duties.
CORRECT: Review Rescinded; Duties Set at Cash Deposit
Commerce preliminarily found that CORRECT did not make a bona fide sale during the period of review (July 1, 2024 through June 30, 2025) and preliminarily intends to rescind the administrative review for CORRECT. For CORRECT, Commerce will instruct U.S. Customs and Border Protection to assess antidumping duties on appropriate entries at a rate equal to the cash deposit of estimated antidumping duties required at the time of entry (per 19 CFR 351.212(c)(1)(i)), and the assessment rate to which CORRECT's shipments are subject will not be affected by this review.
EBI and COM 40: Review Rescinded for No Entries
Commerce preliminarily found, based on U.S. Customs and Border Protection data, that EBI, LLC and COM40 Sp. z o.o. Sp. K. did not have reviewable entries of subject merchandise during the period July 1, 2024 through June 30, 2025. Accordingly, Commerce preliminarily intends to rescind the administrative review with respect to these two companies.
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Previous / Next Documents
Previous: 2026-20381, Certain Cut-to-Length Carbon Steel Plate From the People's Republic of China and the Russian Federation: Final Results of the Expedited Fifth Sunset Reviews of the Antidumping Duty Orders
The U.S. Department of Commerce decided to keep special taxes on certain steel plates from China and Russia because stopping them could lead to unfair low prices again. This means U.S. steel makers stay protected from cheap imports starting October 5, 2026. If you’re in the steel business, these rules affect how much you pay or charge for these steel plates.
Next: 2026-20383, Melamine From the People's Republic of China: Final Results of the Expedited Second Sunset Review of the Antidumping Duty Order
The U.S. Department of Commerce decided to keep the special tax on melamine imported from China because stopping it could lead to unfair low prices again. This affects Chinese melamine exporters and U.S. manufacturers like Cornerstone Chemical, who benefit from the protection. The decision is effective starting October 5, 2026, helping U.S. businesses stay competitive and fair.