SUPPLEMENTARY INFORMATION: ( printed page 48371)

Background

On May 14, 2020, Commerce published the Orders in the Federal Register .^[1] On April 1, 2026, Commerce published the notice of initiation of these first sunset reviews of the Orders, pursuant to section 751(c) of the Tariff Act of 1930, as Amended (the Act).^[2] On April 15, 2026, Commerce received a timely and complete notice of intent to participate in these sunset reviews from the domestic interested parties ^[3] within the deadline specified in 19 CFR 351.218(d)(1)(i).^[4] The domestic interested parties claimed interested party status within the meaning of sections 771(9)(C) and (D) of the Act as producers in of the domestic like product in the United States and a certified union.^[5] On February 20, 2026, Commerce notified the U.S. International Trade Commission (ITC) that it had received a notice of intent to participate from the domestic interested parties.^[6]

On May 1, 2026, pursuant to 19 CFR 351.218(d)(3)(i), the domestic interested parties filed timely and adequate substantive responses.^[7] Commerce did not receive a substantive response from any respondent interested party. On May 20, 2026, Commerce notified the ITC that it did not receive substantive response from any respondent interested party.^[8] As a result, pursuant to section 751(c)(3)(B) of the Act and 19 CFR 351.218(e)(1)(ii)(C)(2), Commerce is conducting expedited (120-day) sunset reviews of the Orders.

Scope of the Orders

The product covered by these Orders are mattresses from Cambodia, Malaysia, Serbia, Thailand, Türkiye and Vietnam. For the full description of the scope of the Orders, see the Issues and Decision Memorandum.^[9]

Analysis of Comments Received

A complete discussion of all issues raised in these sunset reviews, including the likelihood of continuation or recurrence of dumping in the event of revocation of the Orders and the magnitude of the margins likely to prevail if the Orders were to be revoked, is provided in the accompanying Issues and Decision Memorandum.^[10] A list of the topics discussed in the Issues and Decision Memorandum is attached in the Appendix to this notice. The Issues and Decision Memorandum is a public document and is on file electronically via Enforcement and Compliance's Antidumping and Countervailing Duty Centralized Electronic Service System (ACCESS). ACCESS is available to registered users at https://access.trade.gov. In addition, a complete version of the Issues and Decision Memorandum can be directly accessed at https://access.trade.gov/​frnotices.

Final Results of Sunset Reviews

Pursuant to sections 751(c)(1), 752(c)(1) and (3) of the Act, Commerce determines that revocation of the Orders would be likely to lead to continuation or recurrence of dumping, and that the magnitude of the dumping margins likely to prevail would be weighted-average dumping margins up to 103.79 percent for Cambodia, 42.92 percent for Malaysia, 112.11 percent for Serbia, 763.28 percent for Thailand, 20.03 percent for Türkiye, and 668.38 percent for Vietnam.

Notification Regarding Administrative Protective Orders

This notice also serves as the only reminder to parties subject to administrative protective order (APO) of their responsibility concerning the return or destruction of proprietary information disclosed under APO in accordance with 19 CFR 351.305. Timely notification of the return or destruction of APO materials, or conversion to judicial protective, orders is hereby requested. Failure to comply with the regulations and terms of an APO is a violation which is subject to sanction.

Notification to Interested Parties

We are issuing and publishing these final results in accordance with sections 751(c), 752(c), and 777(i)(1) of the Act, and 19 CFR 351.218 and 19 CFR 351.221(c)(5)(ii).

Appendix

List of Topics Discussed in the Issues and Decision Memorandum

I. Summary

II. Background

III. Scope of the Orders

IV. History of the Orders

V. Legal Framework

VI. Discussion of the Issues

1. Likelihood of Continuation or Recurrence of Dumping

2. Magnitude of the Margins of Dumping Likely to Prevail

VII. Final Results of Sunset Reviews

VIII. Recommendation

91 FR 48370