Mattresses From the People's Republic of China: Final Results of the Expedited First Sunset Review of the Countervailing Duty Order

Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Department of Commerce International Trade Administration [C-570-128] ( printed page 46769) AGENCY: Enforcement and Compliance, International Trade Administration, Department of Commerce. SUMMARY: The U.S. Department of Commerce (Commerce) finds that revocation of the countervailing duty (CVD) order on mattresses from the People's Republic of China (China) would likely to lead to continuation or recurrence of countervailable subsidies at the levels indicated in the “Final Results of Sunset Review” section of this notice. DATES: Applicable July 24, 2026. FOR FURTHER INFORMATION CONTACT: Mary Kolberg, AD/CVD Operations, Office I, Enforcement and Compliance, International Trade Administration, U.S. Department of Commerce, 1401 Constitution Avenue NW, Washington, DC 20230; telephone: (202) 482-1785. SUPPLEMENTARY INFORMATION: Background On May 24, 2021, Commerce published the Order on mattresses from China. [ 1 ] On April 1, 2026, Commerce published the notice of initiation of the first sunset review of the Order, pursuant to section 751(c) of the Tariff Act of 1930 (the Act) and 19 CFR 351.218(c)(2) . [ 2 ] On April 15, 2026, Commerce received a timely notice of intent to participate in the 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 claim that they have interested party status within the meaning of section 771(9)(C)-(D) of the Act and 19 CFR 351.102(b)(29)…