China truck bed covers: final affirmative CVD
Commerce final affirmative CVD determination on truck bed covers from China. Rates, scope, suspension, ITC clock, and CVD drawback note.
Commerce published a final affirmative countervailing duty determination on truck bed covers from the People's Republic of China in the October 19, 2026 Federal Register (91 FR 66085-66087; FR Doc. 2026-21295; C-570-224). Applicable October 19, 2026. POI January 1, 2025 through December 31, 2025. This is a final CVD determination, not yet a CVD order: the ITC still must make its final injury determination.
Final CVD rates: Sunwood 77.17%; Golden Sun 11.60%; All Others 43.43%; AFA 142.11% for six non-responsive Q&V companies. ITC injury within 45 days.
Rates and respondents
Prelim CVD published July 31, 2026 (91 FR 48367). Commerce verified Changzhou Sunwood International Trading Co., Ltd. (Sunwood) and Hangzhou Golden Sun Auto Parts Co., Ltd. (Golden Sun) in September 2026. Changes since the prelim affect Golden Sun, Sunwood, all-others, and the AFA rate (details in the Issues and Decision Memorandum).
- Sunwood: 77.17% ad valorem.
- Golden Sun: 11.60% ad valorem.
- All Others: 43.43% (weighted average of the two examined rates).
- AFA 142.11%: Century Distribution Systems (Shenzhen) Ltd.; Foshan Baitai Auto Accessories Co.; Shenzhen Haishang Wanyun Supply Chain Management Co., Ltd.; Shenzhen Longhua Supply Chain Co., Ltd.; Shenzhen Maichuang International; Shenzhen Qianhai Yahee E-Commerce Co., Ltd.
POI Jan 1, 2025 through Dec 31, 2025 · prelim Jul 31, 2026 (91 FR 48367)
Final: Sunwood 77.17% · Golden Sun 11.60% · All Others 43.43% · AFA 142.11%
Suspend/deposits continue for entries on or after Jul 31, 2026 · ITC injury within 45 days
Scope and companion AD case
Scope covers protective shields of aluminum, steel, fiberglass, carbon fiber, plastic, and/or water-resistant fabric spanning a pickup bed, width 45 to 75 inches and length 55 to 100 inches (actual), in folding, roll-up, one-piece, or retractable configurations. Includes mounting hardware and parts entered and invoiced with the cover, and separately entered mounting or installation kits. Excludes truck caps (camper shells, toppers, canopies that raise height by at least 12 inches) and products already under the aluminum extrusions from China AD/CVD orders (76 FR 30650, 76 FR 30653). HTSUS convenience: 8708.29.5160; the written description controls.
Commerce issued a Preliminary Scope Determination dated September 23, 2026; scope briefs are due after this final, so scope language is unchanged from initiation. The companion AD investigation is separate: see Truck bed covers from China: preliminary AD. Do not treat AD final rates as set by this CVD notice.
Suspension, deposits, and ITC clock
Suspension of liquidation and cash deposits continue for entries on or after July 31, 2026. If the ITC issues an affirmative final injury determination, Commerce will issue a CVD order and require deposits at the final rates above. If injury is negative, the proceeding terminates and deposits are refunded. Contacts: Suresh Maniam (202) 482-0176 and Mei Bradford (202) 482-0197.
CVD duties are not drawback-eligible (19 U.S.C. 1677h). Ordinary customs duties on the same entries can still be drawback-eligible when merchandise is exported or destroyed and the claim otherwise qualifies. See AD/CVD drawback exclusion.
Action items
- Map tonneau cover SKUs and kits to scope (materials, dimensions, hardware/kits, truck-cap and aluminum-extrusions exclusions) before relying on HTS alone.
- Check the exporter against the rate table (Sunwood, Golden Sun, All Others, or the six AFA firms).
- Model deposit exposure for entries on or after July 31, 2026 at the final CVD rates.
- Watch the ITC injury clock (within 45 days of this final) before treating cash deposits as ordered duties.
- FR Doc. 2026-21295 (91 FR 66085-66087; C-570-224): China truck bed covers final affirmative CVD. Applicable Oct 19, 2026. POI Jan 1 through Dec 31, 2025. Not yet an order.
- Final rates: Sunwood 77.17%; Golden Sun 11.60%; All Others 43.43%; AFA 142.11% for six non-responsive Q&V companies. Changes since Jul 31, 2026 prelim detailed in the IDM.
- Scope: pickup bed covers 45-75 in wide and 55-100 in long; includes mounting hardware/kits; excludes truck caps and aluminum-extrusions-order merchandise. Scope language unchanged pending post-final scope briefs.
- Suspend and deposits continue for entries on or after Jul 31, 2026. ITC final injury within 45 days; negative ends the case and refunds deposits.
- CVD not drawback-eligible (19 U.S.C. 1677h); ordinary duties on the same entries are a separate analysis.
- Truck Bed Covers From the People's Republic of China: Final Affirmative Countervailing Duty Determination (91 FR 66085-66087; FR Doc. 2026-21295; C-570-224) · U.S. Department of Commerce, International Trade Administration
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.