Poland mattresses AD: prelim intent to rescind 2024-2025

Commerce published a notice of preliminary intent to rescind the antidumping administrative review of mattresses from Poland (A-455-807) covering July 1, 2024 through June 30, 2025. The notice is applicable October 5, 2026 (91 FR 63266; FR Doc. 2026-20382). Notice dated September 30, 2026.

Commerce preliminarily finds CORRECT made no bona fide sale in the POR, and EBI and COM 40 had no reviewable suspended entries. Preliminary intent: rescind the review in full.

Background

Order: 89 FR 56851 (July 11, 2024), part of the eight-country mattress AD orders. Review requests from EBI, LLC; CORRECT (CORRECT--K. Blaszczyk i Wspolnicy Sp. K.); COM40 Sp. z o.o. Sp. K. (COM 40); and the petitioners (Brooklyn Bedding, Carpenter Company, et al.). Initiated August 22, 2025 (90 FR 41043). CORRECT was selected as the sole mandatory respondent. Prelim deadlines were tolled for the shutdown and extended 113 and 7 days to October 7, 2026.

Why Commerce intends to rescind

Per CBP data, EBI and COM 40 did not have reviewable suspended entries during the POR. Separately, Commerce preliminarily finds that sales by CORRECT serving as the basis for the review are not bona fide sales of mattresses, so CORRECT had no reviewable transactions. Because all respondent companies have no reviewable, suspended entries, Commerce preliminarily intends to rescind the administrative review in full. There are no calculations to disclose.

Briefing calendar and what rescission would mean

• Case briefs: within 21 days after publication (by our count, October 26, 2026). Rebuttals five days later. Hearing requests within 30 days (by our count, November 4, 2026).
• Final results: within 120 days after publication unless extended (by our count, February 2, 2027).
• If rescinded: entries assessed at the cash deposit rate required at entry; instructions no earlier than 35 days after the final is published.
• If not rescinded: Commerce would calculate importer-specific (or customer-specific) assessment rates based on the final results.
• Reimbursement: certificate reminder under 19 CFR 351.402(f).

Action items

• Keep deposits in landed cost: if the review is rescinded, Poland mattress entries liquidate at the cash deposit rate paid at entry.
• Decide whether to brief: case briefs by our count October 26, 2026; hearing requests by our count November 4, 2026.
• Watch the final: within 120 days after publication unless extended (by our count February 2, 2027). Do not treat the preliminary intent as a final rescission.
• File reimbursement certificates under 19 CFR 351.402(f) before liquidation.

This article is for general information and is not legal or tax advice. Drawback eligibility depends on your specific facts, and final refunds are determined by CBP at liquidation. Consult a licensed customs broker or attorney for your situation.