Commerce Initiates Circumvention Inquiry on Mattresses from Malaysia

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Date: 2026-02-10

The U.S. Department of Commerce announced the start of a country-wide circumvention inquiry involving mattress components from Malaysia.

This inquiry is in response to a request filed on November 18, 2025. The request came from Brooklyn Bedding LLC, Carpenter Company, Future Foam, Inc., FXI, Inc., Kolcraft Enterprises, Inc., Leggett & Platt, Incorporated, Serta Simmons Bedding, LLC, Tempur Sealy International, Inc., the International Brotherhood of Teamsters, and the United Steelworkers, AFL-CIO.

The case involves the antidumping duty (AD) order on mattresses from Malaysia. Requesters claim that mattress parts made in Malaysia are being sent to the United States and turned into finished mattresses. They state this is a way to avoid the existing AD order.

The AD order in question was first published on May 14, 2021, in the Federal Register.

Commerce reviewed that the request met the requirements of 19 CFR 351.226(c). Under 19 CFR 351.226(d), Commerce accepted the request and began the inquiry.

The law in focus is section 781(a) of the Tariff Act of 1930. It says a product completed in the U.S. using imported parts can fall under an AD/CVD duty if certain conditions are met.

Commerce is looking at these points:

  • Whether the final product is the same kind of item as the AD order covers.
  • Whether the parts are made in the country named in the order — Malaysia in this case.
  • Whether the finishing done in the U.S. is minor or simple.
  • Whether the Malaysian parts make up much of the product’s total value.

Commerce will use five main factors to decide if U.S. finishing is minor:

  • Investment level in the U.S.
  • U.S.-based research and development
  • Type of U.S. production process
  • Size of U.S. production operations
  • Value added by U.S. processing

Commerce will consider all five factors together before making a decision.

Section 781(a)(3) adds more items for Commerce to consider:

  • Trade patterns and part sourcing methods,
  • If Malaysian part makers are linked to U.S. finishers,
  • If part imports from Malaysia rose after the original AD case started.

Requesters provided detailed data. Commerce found it was enough to open a formal inquiry. The inquiry will cover all Malaysian exporters and producers.

A questionnaire will be sent out. Companies must report if their items are finished into mattresses in the U.S., and if the parts came from Malaysia.

Commerce will use quantity and value (Q&V) responses to choose which companies to study more. Those chosen must fully reply to Commerce’s questions. If they do not, Commerce might use “facts available,” and that may include adverse inferences.

Commerce will keep suspension of liquidation in effect for items already subject to the AD order. The existing cash deposit rate will stay in place for these goods while the inquiry is underway.

If Commerce makes preliminary or final findings of circumvention, it will use the suspension rules in 19 CFR 351.226(l)(2)-(4).

A full product description, along with the decision to begin the inquiry, is on record in the Circumvention Initiation Checklist.

A preliminary decision is expected within 150 days of this notice.

This inquiry is handled by Dennis McClure of the AD/CVD Operations Office VIII. For more information, contact him at (202) 482-2000.

This notice was signed on February 5, 2026, by Christopher Abbott, Deputy Assistant Secretary for Policy and Negotiations.

Federal Register Citation: [FR Doc No: 2026-02635]


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