Library/Regulatory
Regulatory · 3 min

Mattresses: ITC affirmative 7-country sunset

Affirmative five-year reviews. Orders stay in place pending Commerce continuation. Separate from the Poland mattress AD review.

Cover illustration: Mattresses: ITC affirmative 7-country sunset

In five-year (sunset) reviews, the U.S. International Trade Commission determined that revocation of the countervailing duty order on mattresses from China and the antidumping duty orders on mattresses from Cambodia, Malaysia, Serbia, Thailand, Turkey, and Vietnam would be likely to lead to continuation or recurrence of material injury to a U.S. industry within a reasonably foreseeable time (Inv. Nos. 701-TA-645 and 731-TA-1495 and 1497-1501 (Review)). The determinations notice was placed on public inspection October 26, 2026, and is scheduled for publication October 27, 2026 (FR Doc. 2026-21824). Determinations completed and filed October 22, 2026; views in USITC Publication 5803 (October 2026). Commissioner Samuel T. Negatu did not participate. Issued October 22, 2026.

ITC affirmative sunset on China mattress CVD and AD orders from Cambodia, Malaysia, Serbia, Thailand, Turkey, and Vietnam. Orders stay pending Commerce continuation.

What an affirmative sunset means

Under section 751(c) of the Act (19 U.S.C. 1675(c)), the Commission decides whether revocation would be likely to lead to continuation or recurrence of material injury within a reasonably foreseeable time. An affirmative determination means the Commission did not clear a path to revoke on injury grounds. Formal continuation is announced by Commerce in a separate notice. That notice is not in this FR Doc., and this article does not invent a continuation date.

For how the five-year clock works on the importer and drawback side, see the five-year clock. As an example of the later Commerce continuation step after an affirmative ITC sunset, see China small vertical shaft engines ITC sunset (a different product and proceeding).

FR Doc. 2026-21824 · Inv. Nos. 701-TA-645 and 731-TA-1495 and 1497-1501 (Review)
Public inspection Oct 26, 2026 · scheduled publication Oct 27, 2026 · determinations filed Oct 22, 2026 · USITC Pub. 5803
Instituted Apr 1, 2026 (91 FR 16229) · expedited Jul 6, 2026 (91 FR 51745, Aug 11, 2026)
CVD: China · AD: Cambodia, Malaysia, Serbia, Thailand, Turkey, Vietnam · Negatu not participating

Review path

  • Instituted: April 1, 2026 (91 FR 16229).
  • Expedited: on July 6, 2026 the Commission decided to conduct expedited reviews (91 FR 51745, August 11, 2026).
  • Holding: revocation of the China CVD order and the six AD orders would be likely to lead to continuation or recurrence of material injury within a reasonably foreseeable time.

This proceeding is separate from the Poland mattress AD administrative-review track covered in Mattresses Poland AD: intent to rescind 2024-2025. Do not conflate the seven-country sunset with that Poland review.

Drawback note

AD and CVD duties are not drawback-eligible (19 U.S.C. 1677h). Ordinary customs duties on the same entries can still qualify when merchandise is exported or destroyed (or used to manufacture exported goods) and the claim otherwise qualifies. See AD/CVD drawback exclusion and how to file a duty drawback claim.

Action items

  • Keep AD/CVD deposits in landed cost for mattress importers and retailers sourcing from the seven covered countries.
  • Verify country of origin and supplier documentation for Cambodia, China, Malaysia, Serbia, Thailand, Turkey, and Vietnam.
  • Watch for Commerce's continuation notice; this ITC determination alone does not revoke the orders, and no continuation date is published here.
Key takeaways
  • FR Doc. 2026-21824: ITC affirmative sunset on China mattress CVD and AD orders from Cambodia, Malaysia, Serbia, Thailand, Turkey, and Vietnam. Public inspection Oct 26; scheduled publication Oct 27, 2026.
  • Reviews instituted Apr 1, 2026 (91 FR 16229); expedited Jul 6, 2026 (91 FR 51745). Determinations filed Oct 22, 2026; USITC Pub. 5803. Negatu did not participate.
  • Affirmative sunset means the Commission did not clear revocation on injury grounds. Commerce announces continuation separately; no date in this notice.
  • Separate from the Poland mattress AD review. AD/CVD not drawback-eligible; ordinary duties may still qualify.
Primary sources
  1. Mattresses from Cambodia, China, Malaysia, Serbia, Thailand, Turkey, and Vietnam; Determinations (FR Doc. 2026-21824; Inv. Nos. 701-TA-645 and 731-TA-1495 and 1497-1501 (Review)) · U.S. International Trade Commission
  2. Mattresses from Cambodia, China, Malaysia, Serbia, Thailand, Turkey, and Vietnam; Determinations (public inspection PDF) · Federal Register Public Inspection
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DrawbackAI Team
We build software for the US duty drawback program — so the refund isn't reserved for billion-dollar importers and the firms that charge 30% to find it.

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.

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