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MAT 2022 IN: Mattresses
Notice of initiation of investigations


The Canada Border Services Agency (CBSA) initiated investigations on February 24, 2022, under the Special Import Measures Act respecting the alleged injurious dumping and subsidizing of mattresses from China. The investigations follow a complaint filed by Restwell Mattress Co. Ltd. and the United Steelworkers of Canada.

The subject goods are usually imported under the following tariff classification numbers:

These tariff classification numbers may also include non-subject goods, and subject goods may also fall under additional tariff classification numbers.

The product definition as well as additional product information are contained in Appendix 1.

The CBSA will investigate whether the imports are being dumped and/or subsidized and will make preliminary decisions within 90 days, at which time provisional duties may apply.

Additional information about the investigations will be provided in a Statement of Reasons that will be accessible within 15 days.

Officers’ names and contact information:


Appendix 1: Product definition

Mattresses, mattress toppers, and mattresses for use and incorporation into furniture regardless of size and core type, originating in or exported from the People’s Republic of China, whether imported independently or in a set with a mattress foundation, mattress topper, or both.

The following are excluded from the investigations:

  1. pet mattresses
  2. mattresses which are incorporated into furniture and which are subject to the Canadian International Trade Tribunal’s Finding in NQ-2021-002
  3. mattress foundations
  4. tufted futon mattresses which do not include innersprings or foam
  5. camping mattresses
  6. stretcher or gurney mattresses
  7. custom mattresses for boats, RVs, or other vehicles
  8. airbeds
  9. water beds and
  10. mattress toppers less than three inches in thickness

Additional product information

The term “mattress” denotes an assembly of materials that at a minimum includes a “core” as well as “upholstery” and/or “ticking.” The “core” provides the main support system of the mattress. The core may consist of innersprings, foam or a combination of these materials. “Upholstery” refers to 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. The upholstery could be additional foam layers, latex, wool, cotton, or other stuffing materials to create a comfort layer. It could also be a “sock” in the manufacture of a foam mattress. “Ticking” refers to the outermost layer of fabric (e.g., polyester, cotton, or some other blend) or other material (e.g., vinyl) that encloses the core and any upholstery. Ticking is also known as a cover.

Mattresses of all sizes for human use are covered by the scope of this investigation. Mattresses sizes include, but are not limited to “crib”, “toddler”, “twin/single,” “extra-long twin (twin XL),” “full/double,” “queen,” “king,” “Hong Kong King,” or “California king” mattresses. Mattresses intended for pets are not within the scope.

The scope encompasses mattresses of all core types, including but not limited to innerspring mattress, foam mattresses, and hybrid mattresses. Mattresses that contain innersprings are referred to as “innerspring mattresses” or “hybrid mattresses.” “Hybrid mattresses” contain two or more support systems as the core, such as layers of both memory foam and innerspring units. “Foam mattresses” are those that do not contain any innerspring units. They are generally produced from foams (e.g., polyurethane, memory (viscoelastic), latex foam, gel-infused viscoelastic (gel foam) or thermobonded polyester and polyethylene).

Mattresses covered by the scope of this complaint may be imported independently, as part of furniture or furniture mechanisms, or as part of a set in combination with a “mattress foundation.” “Mattress foundations” are any base or support for a mattress. Mattress foundations are commonly referred to as “foundations,” “boxsprings,” “platforms,” and/or “bases.” Bases can be static, foldable, or adjustable. Only the mattress is covered by the scope if imported as part of furniture, with furniture mechanisms, or as part of a set, in combination with a mattress foundation.

Mattresses to be incorporated into furniture (i.e., mattresses for use in sofabeds, daybeds, hide-a-beds, sleepers murphy beds, etc.) are covered by the scope of the complaint. That said, where such mattresses are covered by the Canadian International Trade Tribunal’s finding in NQ-2021-002, they are excluded from the product definition.

Mattresses are covered by the scope of this complaint even if imported without ticking, such as foam mattress slabs that are imported without the outermost cover. Products covered by this complaint include mattresses packed and sold to end users in boxes, such as those marketed as “bed(s)-in-a-box,” “mattress(es)-in-a-box,” and/or “compressed mattress(es).”

Excluded from the scope of this complaint are:

  1. “futon” mattresses. A “futon” is a bi-fold frame made of wood, metal, or plastic material, or any combination thereof, that functions as both seating furniture (such as a couch, love seat, or sofa) and a bed. A “futon mattress” is a tufted mattress, where the top covering is secured to the bottom with thread that goes completely through the mattress from the top through to the bottom, and it does not contain innersprings or foam. A futon mattress is both the bed and seating surface for the futon
  2. airbeds (including inflatable mattresses) and waterbeds, which consist of air- or liquid-filled bladders as the core or main support system of the mattress
  3. “mattress toppers” with a height of less than three inches. A “mattress topper” is a removable bedding accessory that supplements a mattress by providing an additional layer that is placed on top of a mattress. A typical mattress topper is a foam slab cut to the size of a mattress and would typically range from 1.5 to 2.5 inches in thickness. Excluded mattress toppers have a height of less than three inches. Mattress toppers may be covered or uncovered and are produced in a same manner as foam mattresses. Mattress toppers with a thickness of greater than or equal to 3 inches have been included in the definition of the imported goods as these foam slabs are thick enough to be used independently as a foam mattress
  4. gurney and stretcher mattresses. These are speciality mattresses that would be considered medical devices and would not be used in a residential or commercial setting
  5. Custom mattresses for boats, RVs, and other vehicles. These would be mattresses that are designed pursuant to a customer’s specific size and dimension specifications to fit within their vehicles. Standard size mattresses for such vehicles that are not made pursuant to a custom order such as “three quarter” and “RV short queen” are intended to be covered by the product definition.

Camping mattresses. Camping mattresses are portable mattresses for use in tents or outdoors in camping applications.

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