U.S. Begins Investigation into Mattresses from Mexico Assembled in the U.S.

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Date: 2026-02-10

The U.S. Department of Commerce has started a circumvention inquiry into mattresses from Mexico. The inquiry will determine if components made in Mexico and assembled into mattresses in the U.S. are avoiding existing antidumping duties.

This inquiry follows requests by several U.S. mattress makers, including Brooklyn Bedding LLC, Corsicana Mattress Company, and Serta Simmons Bedding LLC. Labor unions such as the International Brotherhood of Teamsters and the United Steelworkers also joined the request.

The inquiry relates to the antidumping duty order placed on mattresses from Mexico on September 10, 2024 (89 FR 73357). The requesters say that Mexican parts are being used to make mattresses in the U.S., thereby bypassing the duties.

The request to start this process was filed on November 18, 2025, under section 781(a) of the Tariff Act of 1930. The Commerce Department issued a supplemental questionnaire on December 18, 2025. The requesters responded on December 24, 2025. Mexican producers Ureblock S.A. de CV and Elements Sleep LLC opposed the claims on December 29, 2025. The requesters filed rebuttal comments on January 5, 2026.

On January 21, 2026, Commerce extended the deadline for initiation to February 5, 2026. On that date, the agency concluded that the request met the legal criteria under 19 CFR 351.226(c) for starting an inquiry.

According to the Commerce Department, the inquiry will focus on whether the U.S.-assembled mattresses, using Mexican components, are the same type of product covered by the original order. The agency will examine whether the assembly process in the U.S. is minor and whether the value of the imported parts is a large portion of the finished product’s value.

Under section 781(a)(2) of the Act, Commerce will also study these five factors:

  • The level of U.S. investment in assembly
  • The level of U.S. research and development
  • The nature of production in the U.S.
  • The extent of production in the U.S.
  • Whether U.S. processing makes up a small part of the final product’s value

Commerce will also consider trading patterns, affiliations between component makers and U.S. assemblers, and whether Mexican component imports rose after the order.

This inquiry is being treated as country-wide. That means it covers all exports from Mexico. To collect the facts, Commerce will send questionnaires to producers and exporters in Mexico.

Commerce will use these responses to select which companies to investigate more. Failing to respond could lead to the use of neutral or adverse facts under section 776 of the Act.

Currently, suspension of liquidation remains in place. U.S. Customs and Border Protection will continue collecting cash deposits on affected products, as already directed under the existing order.

Commerce expects to issue a preliminary decision within 150 days from this notice’s publication. This inquiry complies with section 781(a) of the Tariff Act and 19 CFR 351.226(d).

For questions, contact Thomas Martin at the U.S. Department of Commerce, (202) 482-3936.

Federal Register Notice: 91 FR 5904-5905
Document Number: 2026-02636
Published: February 10, 2026
Agency: International Trade Administration, Department of Commerce


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