Mattress Anti-Dumping Duties: Countries, Rates, and Coverage

U.S. anti-dumping duties on mattresses now cover imports from roughly 20 countries, with rates running from under 5% for a few cooperating exporters to more than 700% for others. The orders arrived in three waves between December 2019 and September 2024, and every major low-cost mattress-exporting country is now on the list.

The Full Country List and Rates

The orders were issued in three distinct rounds, and the rate structure looks very different in each one depending on how foreign producers responded to the Commerce Department’s investigation.

2019–2021: China Plus Six

China was first. Commerce issued the anti-dumping duty order on Chinese mattresses in December 2019, paired with a separate countervailing duty order addressing government subsidies.¹ In May 2021, orders followed on mattresses from Cambodia, Malaysia, Serbia, Thailand, Turkey, and Vietnam.²

July 2024: Eight More Countries at Extreme Rates

The second wave took effect in July 2024 and produced some of the highest anti-dumping rates on record for consumer goods. Most exporters in these countries didn’t cooperate with the Commerce Department, so Commerce applied “adverse facts available” — a worst-case calculation. The country-wide rates were:³

Slovenia: 744.81%
Taiwan: 624.50%
Philippines: 538.23%
Poland: 330.71%
Italy: 257.06%
Bosnia and Herzegovina: 217.38%
Burma: 181.71%
Bulgaria: 106.27%

A 744.81% duty means an importer owes roughly $7.45 for every $1.00 of import value, so rates at this level function as a ban rather than a tariff.

September 2024: India, Kosovo, Mexico, and Spain

The third wave added India, Kosovo, Mexico, and Spain. Unlike the July 2024 group, several exporters here cooperated, which produced a much wider range of individual rates. Spanish rates ran from 4.61% for one manufacturer to 280.28% for another.⁴ Indian exporters were assigned 42.76%.⁵

Why Rates Vary So Much Between Exporters

Rates are exporter-specific, not just country-specific. Two manufacturers in the same country can face wildly different duties depending on their pricing and whether they cooperated with Commerce. Exporters who respond fully to the investigation get individually calculated rates based on the gap between their U.S. price and their home-market price (or, if home-market data isn’t reliable, a “constructed value” built from production costs, selling expenses, and profit).⁶ Exporters who don’t respond get the adverse facts figure, which is why the 2024 orders contain rates in the hundreds of percent.

Manufacturers that didn’t ship to the U.S. during the original investigation period pay the “all others” rate by default, but they can request a new shipper review to earn their own individually calculated rate. They must prove they had no affiliation with any exporter that shipped during the investigation, and Commerce must be satisfied that their sales are genuine commercial transactions rather than token shipments.⁷

What Products the Duties Cover

The scope is broad. Covered products include youth and adult mattresses of every construction — innerspring, foam (memory foam, latex, gel-infused, polyurethane), and hybrids that combine foam layers with innerspring units. Adult mattresses are those wider than 35 inches, longer than 72 inches, and deeper than 3 inches, which sweeps in standard twin through California king. Youth and crib mattresses above minimum dimensions are also covered.¹

One detail catches importers off guard: the scope reaches mattresses imported inside furniture. Convertible sofa beds, daybeds, trundle beds, and roll-away beds all count, and the mattress portion is subject to the duty even though it arrives as part of a finished piece of furniture. Mattress foundations — boxsprings, platforms, and adjustable bases — are not covered.¹

What Importers Actually Pay, and When

The U.S. runs a retrospective system. When a shipment enters, the importer posts a cash deposit at the estimated dumping margin then in effect. The final duty owed is determined later, sometimes years later, through administrative reviews at Commerce.⁸ If a review recalculates the margin upward, the importer owes the difference plus interest. If it drops, the importer gets a partial refund. If nobody requests a review for a given period, duties are assessed at the cash deposit rate that was in effect at entry.

Retroactive Reach for Burma

Duties normally apply only to entries after the preliminary determination is published. When Commerce finds “critical circumstances,” it can reach back 90 days earlier.⁹ That happened with Burma. Commerce made an affirmative critical circumstances finding, the ITC agreed, and duties applied to Burmese mattress entries on or after December 2, 2023 — 90 days before the preliminary determination.³ Importers who thought they had a pre-duty window ended up owing 181.71% on shipments they had already received.

How Long the Orders Stay in Place

Every anti-dumping order goes through a sunset review five years after it takes effect. Commerce and the ITC decide whether revoking the order would likely lead to resumed dumping and renewed injury. If both agencies say yes, the order continues another five years; if either says no, it’s revoked.¹⁰

The China order has already cleared its first sunset. Commerce completed an expedited review in early 2025 and continued the order in May 2025.¹¹ The 2021 orders on Cambodia, Malaysia, Serbia, Thailand, Turkey, and Vietnam are now in their first sunset cycle, with the ITC instituting reviews in April 2026.² If the domestic industry shows the orders are still needed, they run through at least 2031.

Evasion and Circumvention

Duties this high create strong incentives to cheat, and enforcement has followed. U.S. Customs and Border Protection uses the Enforce and Protect Act to investigate misclassification, transshipment through third countries, and false country-of-origin claims. In a 2025 consolidated case, CBP investigated 23 importers together and found all of them had evaded the anti-dumping and countervailing duty orders on Chinese mattresses. The agency suspended the offending entries, reclassified them for proper duty assessment, and flagged additional measures including civil penalties and criminal referrals.¹²

Federal law also lets Commerce reach circumvention directly. When a manufacturer routes products through a third country and does only minor assembly there before shipping to the U.S., Commerce can extend the original order to those imports.¹³ The test is whether the third-country work is substantial or cosmetic. Components shipped from a covered country to a non-covered facility for stuffing into a cover and boxing can still be treated as products of the original country and hit with the full duty rate.

1
Federal Register. Mattresses From the People’s Republic of China: Antidumping Duty Order
2
Federal Register. Mattresses From Cambodia, China, Malaysia, Serbia, Thailand, Turkey, and Vietnam: Institution of Five-Year Reviews
3
Federal Register. Mattresses From Bosnia and Herzegovina, Bulgaria, Burma, Italy, the Philippines, Poland, Slovenia, and Taiwan: Antidumping Duty Orders
4
International Trade Administration. Final Determinations in the ADCVD Investigations of Mattresses From Multiple Trading Partners
5
Federal Register. Mattresses From India, Kosovo, Mexico, and Spain: Antidumping Duty Orders
6
Office of the Law Revision Counsel. 19 USC 1677b – Normal Value
7
eCFR. 19 CFR 351.214 – New Shipper Reviews
8
eCFR. 19 CFR 351.212 – Assessment of Antidumping and Countervailing Duties
9
eCFR. 19 CFR 351.206 – Critical Circumstances
10
Office of the Law Revision Counsel. 19 USC 1675 – Administrative Review of Determinations
11
Federal Register. Mattresses From the People’s Republic of China: Continuation of Antidumping Duty Order
12
U.S. Customs and Border Protection. EAPA Consolidated Case 7913: Various Importers – Notice of Determination as to Evasion
13
Office of the Law Revision Counsel. 19 USC 1677j – Prevention of Circumvention of Antidumping and Countervailing Duty Orders