A-552-827: AD Duty on Mattresses from Vietnam

Case numberA-552-827Antidumping duty (AD), non-market economy

ProductMattresses ITA commodity group: Other Mfg.

CountryVietnam

StatusCurrent Order

Order date14 May 2021 86 FR 26460

Next sunset reviewApril 2026 month Commerce is due to initiate the five-year review

Rates in the order notice

668.38%Vietnam-Wide Entity rate

As printed in the order notice (86 FR 26460, 14 May 2021). The deposit an entry pays today is the rate assigned to the exporter or producer on the invoice in the latest administrative review, which can be higher or lower than this; a company that has never been reviewed keeps the all-others rate. Check the current rate for your supplier in Commerce's ACCESS case record before pricing an order.

HTS numbers named in the scope

The subheadings the notice lists as the ones subject merchandise may enter under. They are given for convenience; the written scope is what decides whether goods are covered, and goods under other numbers can still be in scope.

Scope, from the order notice

Scope of the Orders The products covered by these orders 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 these orders 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. The scope encompasses all types of ``innerspring mattresses,'' ``non-innerspring mattresses,'' and ``hybrid mattresses.'' ``Innerspring mattresses'' contain innersprings, a series of metal springs joined together in sizes that correspond to the dimensions of mattresses. …

Excerpt from 86 FR 26460. Scopes are amended by later scope rulings and circumvention findings; the notice list below has them.

What A-552-827 means when you import

Cash deposit at entry. For every entry of goods in scope, CBP collects an estimated antidumping duty cash deposit at the rate assigned to the exporter or producer on the entry, on top of the Column 1 duty and any Chapter 99 trade-remedy lines. The same product from two plants in Vietnam can deposit at different rates, so ask the supplier which legal entity will appear as exporter and as producer on the invoice before you price the order. Vietnam is treated as a non-market economy in antidumping cases: an exporter that has not established its own separate rate deposits at the country-wide rate, which is normally the highest in the case.

Deposit now, final duty later. The deposit is not the final duty. The entry stays unliquidated until Commerce completes the administrative review for the period it was entered in, then CBP liquidates it at the rate that review sets, and bills or refunds the difference with interest. AD/CVD entries therefore stay open for years, and the importer of record carries the difference. Commerce must be asked for a review each anniversary month of the order; if nobody asks, entries liquidate at the deposit rate.

Reimbursement certificate. Before liquidation the importer files a certificate under 19 CFR 351.402(f)(2) stating whether the exporter has paid or reimbursed the antidumping duty. If it is not filed, Commerce may presume reimbursement and deduct the duty a second time in the margin calculation. Brokers file it with the entry summary; make sure yours does.

Entry reporting. The AD/CVD case number goes on the 7501 line alongside the HTS number, and any Chapter 99 lines the goods carry are reported in the order CBP prescribes; the tariff updates tracker carries the current Chapter 99 sequence and the actions behind it. Goods finished, cut or packaged in a third country stay in scope if the notice's written scope covers them, so a change of shipping origin is not a change of AD/CVD origin.

Estimating the stack. The tariff simulator returns the Column 1 rate and the Chapter 99 additional duties for an HTS number and origin; it does not add antidumping or countervailing deposits. Add the deposit at your supplier's current rate on top of what it shows. Airlift USA does not hold a US customs broker licence; entries on cargo we move are filed through our licensed broker network.

Federal Register notices

All 6 notices on docket A-552-827 at federalregister.gov → · Case record in Commerce's ACCESS →

Other AD/CVD cases on goods from Vietnam

A-552-835 Boltless Steel Shelving Units Prepackaged for Sale AD A-552-849 Chassis and Subassemblies Thereof AD A-552-843 Corrosion-Resistant Steel Products AD C-552-844 Corrosion-Resistant Steel Products CVD A-552-841 Crystalline Silicon Photovoltaic Cells, Whether or Not Assembled in Modules AD C-552-842 Crystalline Silicon Photovoltaic Cells, Whether or Not Assembled in Modules CVD A-552-802 Frozen And Canned Warmwater Shrimp AD A-552-801 Frozen Fish Fillets AD C-552-838 Frozen Warmwater Shrimp CVD A-552-008 Gas Powered Pressure Washers AD A-552-847 Hard Empty Capsules AD C-552-848 Hard Empty Capsules CVD

All orders in place, searchable by product, country and case →

Case list: AD/CVD Orders and Suspension Agreements, International Trade Administration, Enforcement and Compliance — ITA dashboard, export of September 2026. Notices, rates and HTS numbers: Federal Register API v1. Both are US Government works in the public domain. This page is a reference, not legal or customs advice.

Importing mattresses from Vietnam under A-552-827?

Tell us the product, the exporter and producer named on the invoice, the load port, the US delivery point and the ready date. We come back with the ocean freight, the destination charges and how the entry is filed through our licensed broker network; the AD/CVD cash deposit itself is set by the rate on the entry, not by us.