U.S. Begins Trade Investigation on Mattress Parts from Poland

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On February 10, 2026, the U.S. Department of Commerce started a formal trade inquiry. This inquiry investigates if mattress parts made in Poland are avoiding U.S. trade duties when turned into finished mattresses in the U.S.

This action was taken after a request by several U.S. mattress companies. These include Brooklyn Bedding LLC, Carpenter Company, Future Foam, Inc., FXI, Inc., Kolcraft Enterprises Inc., Leggett & Platt, Incorporated, Serta Simmons Bedding, LLC, and Tempur Sealy International, Inc. Two labor unions also joined the request. These are the International Brotherhood of Teamsters and the United Steelworkers Union.

The Department of Commerce is checking if mattress parts are being shipped from Poland and turned into full mattresses in the U.S. This process may be used to avoid an Antidumping Duty (AD) order that applies to mattresses from Poland.

The Antidumping Duty Order in question was issued on July 11, 2024. It covered mattresses from Poland and other countries. Commerce is now looking at whether parts imported from Poland lead to mattresses that should fall under this same order.

The investigation falls under U.S. law section 781(a). This law allows the Department of Commerce to act when goods covered by a trade order are assembled in the U.S. from parts made in a foreign country.

To start the inquiry, the Commerce Department reviewed the request. It found that the request contained enough facts to open a case. A key question is whether the finishing work done in the U.S. is minor or low value.

The law outlines specific things the Department must look at:

  • If the items sold in the U.S. are the same type as those from Poland.
  • If the items sold in the U.S. are made from Polish parts.
  • If the work done in the U.S. is small compared to the full job.
  • If the value of the Polish parts is a large part of the whole mattress.

Commerce also must study:

  • Investment levels in U.S. mattress work.
  • Research or development done in the U.S.
  • The production steps done in the U.S.
  • The size of the mattress work areas in the U.S.
  • How much value the U.S. work adds to the total price.

Other facts also must be reviewed:

  • If there was a big change in Poland-to-U.S. trading patterns.
  • If companies in Poland are working with U.S. companies.
  • If Polish part imports rose after the U.S. launched the original duty case.

Commerce plans to send detailed questions to firms in Poland. It will ask where mattress parts come from and what happens to them after arriving in the U.S.

Next, the agency will pick which companies to focus on based on how much they trade. They will use company addresses to send out surveys. A schedule for the review will follow.

If a company does not answer fully, the Department may use other facts to decide the case. This could include using facts that go against what the company wants.

During the investigation, already-suspended items will stay on hold. These are items already caught under the earlier duty order. U.S. Customs will keep charging the same fees while the review is underway.

If Commerce later finds that the duty is being avoided, they may expand the order to cover these types of shipments. Commerce expects to make its first decision on this case around July 2026.

Anyone involved in trade with Poland on mattresses should watch this case closely. Further updates will be posted in the Federal Register and on the Department of Commerce website.

For more details, contact:
Thomas Martin,
AD/CVD Operations, Office II
Enforcement and Compliance
U.S. Department of Commerce
Phone: (202) 482-3936

This investigation is being carried out as required by section 781(a) of U.S. trade law and federal regulations.


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