Mattresses
Dumping & subsidizing (China)

Measure in Force code (MIF code)
mat
Product information

Product definition

The subject goods are defined as:

“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”
Investigation information

The dates of the investigative proceedings and findings concerning this case are:

Action Date
Initiation of investigations
Preliminary determinations
Final determinations
Canadian International Trade Tribunal’s Finding
Tariff classification numbers

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

  • 9404.21.00.00
  • 9404.29.00.00
  • 9404.90.10.50
  • 9404.90.90.40

Please note that these tariff classification numbers may apply to goods which are not subject to the Special Import Measures Act (SIMA) measures, may change because of amendments to the Departmental Consolidation of the Customs Tariff, or the subject goods may be imported under tariff classification numbers that are not listed.

Refer to the product definition for the authoritative details regarding the subject goods. Learn more about the tariff classification numbers.

Duty liability
(Anti-dumping duties)

Country of origin or export: China

Information regarding the normal values of subject goods should be obtained from the exporter. The following table identifies the exporters who currently have been issued normal values:

Exporter Exporter ID Cooperative since Last revised
China
Dongguan Sinohome Ltd. In progress 2022-11 2022-11
Foshan EON Technology Industry Co., Ltd. Exporter has not applied 2022-11 2022-11
Foshan Suilong Furniture Co., Ltd. In progress 2022-11 2022-11
Gold Lion Furniture (Shanghai) Co., Ltd. Exporter has not applied 2022-11 2022-11
Guangdong Eonjoy Technology Ltd. In progress 2022-11 2022-11
Healthcare Co., Ltd. In progress 2022-11 2022-11
Jiaxing Taien Springs Co., Ltd. In progress 2022-11 2022-11
Jinlongheng Furniture Co., Ltd. 787301019RM0001 2022-11 2022-11
Sinomax (Zhejiang) Polyurethane Technology Ltd. In progress 2022-11 2022-11
Xianghe Kaneman Furniture Ltd. In progress 2022-11 2022-11
Zhejiang Glory Home Furnishings Co. Ltd. Exporter has not applied 2022-11 2022-11
Zinus Xiamen Inc. Exporter has not applied 2022-11 2022-11
Zinus Zhangzhou Inc. Exporter has not applied 2022-11 2022-11

Pursuant to paragraph 41(1)(a) of the Special Import Measures Act (SIMA), the Canada Border Services Agency (CBSA), terminated the dumping investigation in respect of mattresses from China by Jiaxing Taien Springs Co., Ltd. and Xianghe Kaneman Furniture Ltd. as they have not been dumped.

For importations of subject goods for which the exporter has not been issued a specific rate, the rates of anti-dumping duty are equal to:

Country of origin or export Margin of dumping for all other exporters1
China 146.6%
1As a percentage of export price
Duty liability
(Countervailing duties)

Country of origin or export: China

The following table identifies the exporters who currently have a specific amount of subsidy:

Exporter Exporter ID Amount of subsidy per piece Cooperative since Last revised
China
Dongguan Sinohome Ltd. In progress -1 2022-11 2022-11
Foshan EON Technology Industry Co., Ltd. Exporter has not applied 3.90 2022-11 2022-11
Foshan Suilong Furniture Co., Ltd. In progress 6.62 2022-11 2022-11
Gold Lion Furniture (Shanghai) Co., Ltd. Exporter has not applied -1 2022-11 2022-11
Guangdong Eonjoy Technology Ltd. In progress -1 2022-11 2022-11
Healthcare Co., Ltd. In progress 4.50 2022-11 2022-11
Jiaxing Taien Springs Co., Ltd. In progress 5.01 2022-11 2022-11
Jinlongheng Furniture Co., Ltd. 787301019RM0001 -1 2022-11 2022-11
Sinomax (Zhejiang) Polyurethane Technology Ltd. In progress 34.10 2022-11 2022-11
Xianghe Kaneman Furniture Ltd. In progress - 2022-11 2022-11
Zhejiang Glory Home Furnishings Co. Ltd. Exporter has not applied 5.54 2022-11 2022-11
Zinus Xiamen Inc. Exporter has not applied -1 2022-11 2022-11
Zinus Zhangzhou Inc. Exporter has not applied -1 2022-11 2022-11
1Pursuant to section 2(1) of the Special Import Measures Act (SIMA), an amount of subsidy of less than 1% of the export price of the goods is insignificant for a developed country

Pursuant to paragraph 41(1)(a) of SIMA, the CBSA, terminated the subsidizing investigation in respect of mattresses from China by Dongguan Sinohome Ltd., Gold Lion Furniture (Shanghai) Co., Ltd., Guangdong Eonjoy Technology Ltd., Jinlongheng Furniture Co., Ltd., Xianghe Kaneman Furniture Ltd., Zinus Xiamen Inc. and Zinus Zhangzhou Inc. due to no subsidy or insignificant amounts of subsidy.

For importations of subject goods for which the exporter has not been issued a specific rate, the rates of countervailing duty are equal to:

Country of origin or export Countervailing duty rate for all other exporters1
China 178.61 CNY
1Amount of subsidy per piece
Disclosure of normal values and amounts of subsidy

The liability for anti-dumping and countervailing duties results from the proceeding conducted under SIMA. Information regarding the normal value and amount of subsidy of the subject goods in question and the amount of anti dumping and countervailing duty payable should be obtained from the exporter. Related information may be made available to importers on a need to know basis in accordance with the provisions of Memorandum D14-1-2, Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established Under the Special Import Measures Act to Importers.

For information on duty assessment, refer to the Guide for self‑assessing SIMA duties.

Information required on Customs Documents

The import documentation should include the information listed below. Failure to provide this information may result in the application of penalties to the importer, pursuant to the Administrative Monetary Penalty System (AMPS).

The import documentation should clearly indicate the following:

  • Confirmation whether the product is subject to provisional duties
  • Name and address of producer/manufacturer
  • Name and location of plant/mill of production
  • Place from which direct shipment to Canada began
  • Name and address of vendor (if different from the producer)
  • Country of origin
  • Country of export
  • Canadian customer’s name and address
  • Canadian importer’s name and address (if different from the customer)
  • Exporter ID
  • MIF code
  • Full product description of the goods, including:
    • Model ID
    • Model description
    • Product type
    • Reversible
    • Mattress dimensions
      • Length
      • Width
      • Total Height
    • Mattress core
      • Type of core
      • Core Thickness
      • Core Innerspring type
      • Core Foam Type
      • Core Foam Density
    • Mattress layers (please provide for each layer)
      • Material type
      • Foam density
      • Thickness
    • Quilting
      • Textile
      • Fill type
      • Foam density
      • Thickness
    • Ticking/cover
      • Textile
      • Removable
    • Packaging
    • Additional features
    • Brand name and model

Other relevant characteristics:

  • Date of sale, date of shipment
  • Quantity (state unit of measure, e.g. kilograms, pounds, metric tonnes, etc.)
  • Unit selling price and total selling price to importer in Canada
  • Currency of settlement used (e.g. US$, CDN$, etc.)
  • Terms and conditions of sale (e.g. FOB, CIF, etc.)
  • All costs, expenses, and charges incurred by the exporter and vendor in the shipment of the subject goods to Canada (includes inland and ocean freight, insurance, duties, port and handling charges, etc.) and
  • The amount of any export taxes applicable to the goods
Appeal decisions relating to subjectivity

Summaries of appeal decisions made by the CBSA respecting whether an imported good is subject to this measure in force can be found on the SIMA Appeals page.

Email for duty assessment questions

Trade_Programs-Programmes_commerciaux@cbsa-asfc.gc.ca

Important: Prior to submitting a subjectivity opinion request, review the “detailed product information”. Each request must be supported with essential information including, but not limited to, pictures, mill certificates, measurements, origin of the goods, etc. in relation to the specific product in question.

Failure to provide sufficient information will result in a rejection of the request by the CBSA.

CBSA reference number(s)
  • MAT 2022 IN
CITT reference number(s)
  • PI‑2021‑005
Date modified: