AGENCY:

Enforcement and Compliance, International Trade Administration, Department of Commerce.

SUMMARY:

The U.S. Department of Commerce (Commerce) preliminarily determines that CORRECT—K. Błaszczyk i Wspólnicy Sp. K. (CORRECT) did not make a bona fid e sale of mattresses from Poland during the period of review (POR) of July 1, 2024 through June 30, 2025. Therefore, Commerce preliminarily intends to rescind this administrative review.

DATES:

Applicable October 5, 2026.

FOR FURTHER INFORMATION CONTACT:

Sophie Egar, AD/CVD Operations, Office IV, Enforcement and Compliance, International Trade Administration, U.S. Department of Commerce, 1401 Constitution Avenue NW, Washington, DC 20230; telephone: 202-482-2697.

Background

On July 11, 2024, Commerce published in the Federal Register the antidumping duty (AD) order on mattresses from Poland.^[1] On June 30, 2025, Commerce published in the Federal Register a notice of opportunity to request an administrative of the Order.^[2] From July 18 through July 31, 2025, Commerce received timely requests for an administrative review from EBI, LLC (EBI); CORRECT; COM40 Sp. z o.o. Sp. K. (COM 40); and the petitioners.^[3]

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On August 22, 2025, Commerce initiated an administrative review of the Order covering the POR, July 1, 2024, through June 30, 2025.^[4] On August 28, 2025, Commerce released U.S. Customs and Border Protection (CBP) data to all interested parties under an administrative protective order and requested comments regarding the CBP data and respondent selection.^[5] On September 4, 2025, in a joint submission, CORRECT and COM 40 submitted comments on the release of the CBP data.^[6] In the joint letter, CORRECT and COM 40 stated that Commerce should rescind the review regarding COM 40 because the CBP data does not contain entries for COM 40. On September 12, 2025, Commerce issued a respondent identification memo selecting CORRECT as the sole mandatory respondent for this administrative review.^[7] On September 19, 2025, we received a No Sales Submission on behalf of CORRECT notifying Commerce that it had no sales of subject merchandise during the POR.^[8]

Due to the lapse in appropriations and Federal Government shutdown, on November 14, 2025, Commerce tolled all deadlines in administrative proceedings by 47 days.^[9] Additionally, due to a backlog of documents that were electronically filed via Enforcement and Compliance's Antidumping and Countervailing Duty Centralized Electronic Service System (ACCESS) during the Federal Government shutdown, on November 24, 2025, Commerce tolled all deadlines in administrative proceedings by 21 days.^[10] On May 27 and September 24, 2026, Commerce extended the deadline for issuing the preliminary results of this review by 113 and 7 days, respectively, in accordance with section 751(a)(3)(A) of the Tariff Act of 1930, as amended (the Act).^[11] Accordingly, the deadline for these preliminary results is now October 7, 2026.

For a complete description of the events that followed the initiation of this review, see the Preliminary Decision Memorandum.^[12] A list of the topics discussed in the Preliminary Decision Memorandum is attached as an appendix to this notice. The Preliminary Decision Memorandum is a public document and is on file electronically via ACCESS, which is available to registered users at access.trade.gov. In addition, a complete version of the Preliminary Decision Memorandum can be accessed directly at access.trade.gov/​frnotices.

Scope of the Order

The merchandise subject to the Order is Mattresses from Poland. For a complete description of the scope of the Order, see the Preliminary Decision Memorandum.^[13]

Preliminary Intent To Rescind Administrative Review

Pursuant to 19 CFR 351.213(d)(3), it is Commerce's practice to rescind an administrative review of an AD order where it concludes that there were no suspended entries of subject merchandise during the POR.^[14] Normally, upon completion of an administrative review, the suspended entries are liquidated at the AD assessment rate calculated for the POR.^[15] Therefore, for an administrative review of a company to be conducted, there must be a reviewable, suspended entry that Commerce can instruct CBP to liquidate at the AD assessment rate calculated for the POR.^[16]

According to the CBP import data on the record, we preliminarily find that two companies subject to this review, i.e., EBI and COM 40, did not have reviewable entries of subject merchandise during the POR for which liquidation is suspended.^[17] Accordingly, in the absence of reviewable, suspended entries of subject merchandise during the POR, we preliminarily intend to rescind this administrative review with respect to these two companies, in accordance with 19 CFR 351.213(d)(3).

Additionally, as discussed in the Preliminary Decision Memorandum and as expounded upon in the Bona Fides Memorandum, Commerce preliminarily finds that the sales made by CORRECT serving as the basis for this review are not bona fide sales of mattresses.^[18] Because we preliminarily find that CORRECT did not make a bona fide sale during the POR, we preliminarily find that CORRECT had no reviewable transactions during this POR. Accordingly, because we find that all respondent companies have no reviewable, suspended entries of subject merchandise during the POR, we preliminarily intend to rescind this administrative review in full.

Methodology

Commerce is conducting this review in accordance with section 751(a)(1)(B) of the Act. For a full description of the methodology underlying our conclusions, see the Preliminary Decision Memorandum.

Disclosure

Normally, Commerce discloses to interested parties the calculations performed in connection with preliminary results within five days after public announcement or, if there is no public announcement, within five days after the date of publication of this notice in the Federal Register , in accordance with 19 CFR 351.224(b). However, because Commerce has found that the only company subject to this review, CORRECT, did not make a bona fide sale during the POR, there are no calculations to disclose.

Public Comment

Pursuant to 19 CFR 351.309(c), interested parties may submit case briefs to Commerce no later than 21 days after the date of publication of this notice.^[19] Rebuttal briefs, limited to issues raised in the case briefs, may be filed not later than five days after the date for filing case briefs.^[20] Interested parties who ( printed page 63268) submit case or rebuttal briefs in this proceeding must submit: (1) a table of contents listing each issue; and (2) a table of authorities.^[21]

As provided under 19 CFR 351.309(c)(2)(iii) and (d)(2)(iii), we request that interested parties provide at the beginning of their briefs a public, executive summary for each issue raised in their briefs.^[22] Further, we request that interested parties limit their executive summary of each issue to no more than 450 words, not including citations. We intend to use the executive summaries as the basis of the comment summaries included in the issues and decision memorandum that will accompany the final results in this administrative review. We request that interested parties include footnotes for relevant citations in the executive summary of each issue. Note that Commerce has amended certain of its requirements pertaining to the service of documents in 19 CFR 351.303(f).^[23]

Pursuant to 19 CFR 351.310(c), interested parties who wish to request a hearing must submit a written request to the Assistant Secretary for Enforcement and Compliance, filed electronically via ACCESS. Requests should contain: (1) the party's name, address, and telephone number; (2) the number of participants, and whether any participant is a foreign national; and (3) a list of issues to be discussed. Issues raised in the hearing will be limited to those raised in the respective case briefs. An electronically filed hearing request must be received successfully in its entirety by Commerce's electronic records system, ACCESS, by 5 p.m. Eastern Time within 30 days after the date of publication of this notice. Oral presentations at the hearing will be limited to issues raised in the briefs. If a request for a hearing is made, Commerce will inform parties of the scheduled date for the hearing.^[24]

Assessment Rates

Upon completion of the administrative review, Commerce will determine, and CBP shall assess, antidumping duties on all appropriate entries covered by this review. Commerce intends to issue assessment instruction to CBP no earlier than 35 days after the date of publication of the final results in the Federal Register . For CORRECT, for which we are preliminarily rescinding the review, we will instruct CBP to assess antidumping duties on all appropriate entries at a rate equal to the cash deposit of estimated antidumping duties required at the time of entry, or withdrawal from warehouse, in accordance with 19 CFR 351.212(c)(1)(i). Commerce intends to issue these rescission instructions to CBP no earlier than 35 days after the date of publication of the final results of this administrative review in the Federal Register . If a timely summons is filed at the U.S. Court of International Trade, the assessment instructions will direct CBP not to liquidate relevant entries until the time for parties to file a request for a statutory injunction has expired ( i.e., within 90 days of publication).

If Commerce proceeds to a final rescission of this administrative review, the assessment rate to which CORRECT's shipments are subject will not be affected by this review. If Commerce does not proceed to a final rescission of this administrative review, pursuant to 19 CFR 351.212(b)(1), we will calculate importer-specific (or customer-specific) assessment rates based on the final results of this review.

Cash Deposit Requirements

If Commerce issues final results for this administrative review, Commerce will instruct CBP to collect cash deposits, effective upon the publication of the final results, at the rates established therein. These cash deposit requirements, when imposed, shall remain in effect until further notice.

Final Results of Review

Unless extended, Commerce intends to issue the final results of this administrative review, including the results of its analysis of the issues raised in any written briefs, not later than 120 days after the date of publication of this notice in the Federal Register , pursuant to section 751(a)(3)(A) of the Act and 19 CFR 351.213(h)(1).

Notification to Importers

This notice also serves as a preliminary reminder to importers of their responsibility under 19 CFR 351.402(f) to file a certificate regarding the reimbursement of antidumping duties prior to liquidation of the relevant entries during this review period. Failure to comply with this requirement could result in Commerce's presumption that reimbursement of antidumping duties occurred and the subsequent assessment of double antidumping duties.

Notification to Interested Parties

This determination is issued and published in accordance with sections 733(f) and 777(i)(1) of the Act, and 19 CFR 351.205(c).

Appendix

List of Topics Discussed in the Preliminary Decision Memorandum

I. Summary

II. Background

III. Scope of the Order

IV. Discussion of the Methodology

V. Preliminary Intent to Rescind Administrative Review

VI. Recommendation