US AD/CVD order record · dataset entry, not legal advice.
Source: Federal Register · data retrieved 2026-10-16T15:35:28Z
The products covered by this order are mattresses from China. For a complete description of the scope of this order, see the appendix to this notice. Countervailing Duty Order As stated above, on May 10, 2021, in accordance with section 705(d) of the Act, the ITC notified Commerce of its final determination that an industry in the United States is materially injured within the meaning of section 705(b)(1)(A)(i) of the Act by reason of subsidized imports of mattresses from China. Therefore, in accordance with section 705(c)(2) of the Act, Commerce is issuing this CVD order. Therefore, in accordance with section 706(a) of the Act, Commerce will direct U.S. Customs and Border Protection (CBP) to assess, upon further instruction by Commerce, countervailing duties for all relevant entries of mattresses from China which are entered, or withdrawn from warehouse, for consumption on or after September 11, 2020, the date of publication of the Preliminary Determination, but will not include entries occurring after the expiration of the provisional measures period and before the publication of the ITC's final injury determination under section 705(b) of the Act, as further described in the ``Provisional Measures'' section of this notice. See ITC Notification Letter. See Mattresses from the People's Republic of China: Preliminary Affirmative Countervailing Duty Determination, and Alignment of Final Determination with Final Antidumping Duty Determination, 85 FR 56216 (September 11, 2020) (Preliminary Determination), and accompanying Preliminary Decision Memorandum. Continuation of Suspension of Liquidation and Cash Deposits Except as noted in the ``Provisional Measures'' section of this notice, in accordance with section 706(a)(1) of the Act, Commerce will instruct CBP to continue to suspend liquidation on all relevant entries of mattresses from China. These instructions suspending liquidation will remain in effect until further notice. Commerce will also instruct CBP to require cash deposits equal to the net countervailable subsidy rates indicated in the table below. Accordingly, effective on the date of publication in the Federal Register of the notice of the ITC's final affirmative injury determination, CBP must require, at the same time as importers would deposit estimated normal customs duties on subject merchandise, a cash deposit equal to the rates listed in the table below. See section 706(a)(3) of the Act. Subsidy Company rate (percent) Kewei Furniture Co Ltd 97.78 Zinus Xiamen 97.78 Ningbo Megafeat Bedding Co., Ltd./Megafeat Bedding Co Ltd 97.78 Healthcare Co. Ltd 97.78 All Others 97.78 Provisional Measures Section 703(d) of the Act states that the suspension of liquidation pursuant to an affirmative preliminary determination may not remain in effect for more than four months. Commerce published the Preliminary Determination on September 11, 2020. See Preliminary Determination. The provisional measures period, beginning on the date of publication of the Preliminary Determination, ended on January 8, 2021. Therefore, in accordance with section 703(d) of the Act, Commerce will instruct CBP to terminate the suspension of liquidation and to liquidate, without regard to countervailing duties, unliquidated entries of mattresses from China entered, or withdrawn from warehouse, for consumption after January 8, 2021, the final day on which the provisional measures were in effect, until and through the day preceding the date of publication of the ITC's final affirmative injury determination in the Federal Register. Suspension of liquidation and the collection of cash deposits will resume on the date of publication of the ITC's final injury determination in the Federal Register. Notification to Interested Parties This notice constitutes the CVD order with respect to mattresses from China pursuant to section 706(a) of the Act. Interested parties can find a list of CVD orders currently in effect at http://enforcement.trade.gov/stats/iastats1.html . This order is issued and published in accordance with section 706(a) of the Act and 19 CFR 351.211(b). Dated: May 10, 2021. Christian Marsh, Acting Assistant Secretary for Enforcement and Compliance. Appendix Scope of the Order The products covered by this order are all types of youth and adult mattresses. The term ``mattress'' denotes an assembly of materials that at a minimum includes a ``core,'' which provides the main support system of the mattress, and may consist of innersprings, foam, other resilient filling, or a combination of these materials. Mattresses may also contain: (1) ``Upholstery,'' the material between the core and the top panel of the ticking on a single-sided mattress; or between the core and the top and bottom panel of the ticking on a double-sided mattress; and/or (2) ``ticking,'' the outermost layer of fabric or other material (e.g., vinyl) that encloses the core and any upholstery, also known as a cover. The scope of this order is restricted to only ``adult mattresses'' and ``youth mattresses.'' ``Adult mattresses'' are frequently described as ``twin,'' ``extra-long twin,'' ``full,'' ``queen,'' ``king,'' or ``California king'' mattresses. ``Youth mattresses'' are typically described as ``crib,'' ``toddler,'' or ``youth'' mattresses. All adult and youth mattresses are included regardless of size and size description.
Scope text quoted verbatim from the Federal Register notice. Scope text retrieved: 2026-10-19T16:17:45Z. Record last fetched: 2026-10-16T15:35:28Z. Verify against the official notice before relying on it.
| HTSUS (dotted) | 8-digit | Description (USITC reference) |
|---|---|---|
| 9404.21.00 | 94042100 | Of cellular rubber or plastics, whether or not covered |
| 9404.29.10 | 94042910 | Of cotton |
| 9404.29.90 | 94042990 | Other |
The scope text also references HS prefix(es) 940140, 940190 that we do not yet resolve against our USITC HTS reference table; they are shown verbatim instead of being guessed.
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At a glance
The countervailing measure covers Mattresses, imported from China. Case number C-570-128 is one of 540 active orders tracked in the database and was established 2021-05-14; the described product range determines which ten-digit lines inherit the cash-deposit obligation. Scope language in the Federal Register document controls.
As of dataset vintage 2026-10-16T16:09:24Z, yes: importers entering covered goods post a cash deposit at the current rate until Commerce's next administrative review publishes revised margins in the Federal Register. Deposit rates can change every review cycle, so confirm the latest Federal Register notice before you quote a figure to your customs broker.
These HTS headings are recorded in the case linkage: 9404.21.00, 9404.29.10, 9404.29.90. Confirm the exact ten-digit code against the published scope language, because product descriptions rather than codes alone define the legal boundary of the order, and scope rulings occasionally widen or narrow which lines inherit the deposit obligation.
Primary sources: Federal Register — C-570-128 · USITC Harmonized Tariff Schedule — republished with provenance by exportsonar.com