U.S. Department of Commerce Prepares to Rescind Antidumping Duty Review on Mattresses from Poland
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October 5, 2026
The U.S. Department of Commerce has announced its preliminary decision to rescind an administrative review concerning antidumping duties on mattresses from Poland. This decision comes after a detailed inquiry over the sale activities during the period of July 1, 2024, to June 30, 2025.
Background of the Review
The original antidumping duty order for mattresses from Poland was published on July 11, 2024. An opportunity for review was announced on June 30, 2025, with requests for administrative review made by entities including EBI, LLC, CORRECT—K. Błaszczyk i Wspólnicy Sp. K. (CORRECT), and COM40 Sp. z o.o. Sp. K. (COM 40).
Investigation and Findings
The Department of Commerce initiated the review on August 22, 2025. However, upon examination, it was found that the companies CORRECT and COM 40 did not have any reviewable, suspended entries of subject merchandise during the review period. Moreover, CORRECT informed Commerce that it had no sales of the subject merchandise during this period.
Delays in Process
Due to a lapse in government appropriations, there were significant delays in the review process. The Department of Commerce issued several memos extending deadlines by a total of 181 days. The final deadline for the preliminary results was set for October 7, 2026.
Preliminary Decision to Rescind
Based on findings that there were no bona fide sales or entries subject to review during the period of interest, the Department of Commerce has preliminarily decided to rescind the review. The preliminary decision indicates that, without reviewable entries, there is no basis for reassessment of duties for the companies involved.
Next Steps
Interested parties may submit comments on this preliminary decision within 21 days. The Department of Commerce will consider these comments before issuing its final decision, expected within 120 days after the preliminary announcement.
This decision is in line with Commerce’s practice of rescinding reviews where no reviewable entries exist, maintaining compliance with regulatory standards.
The process ensures that antidumping duties continue to serve their purpose of providing fair competition and avoiding the harm caused by unfair pricing in the U.S. market.
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