[Federal Register Volume 89, Number 115 (Thursday, June 13, 2024)]
[Notices]
[Pages 50260-50261]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-13038]


-----------------------------------------------------------------------

DEPARTMENT OF COMMERCE

International Trade Administration

[A-555-001]


Mattresses From Cambodia: Notice of Court Decision Not in Harmony 
With the Amended Final Determination of Antidumping Duty Investigation; 
Notice of Amended Final Determination; Notice of Amended Antidumping 
Duty Order

AGENCY: Enforcement and Compliance, International Trade Administration, 
Department of Commerce.

SUMMARY: On May 16, 2024, the U.S. Court of International Trade (CIT) 
issued its final judgment in Best Mattresses International Company 
Limited and Rose Lion Furniture International Company Limited v. United 
States, Consol. Court No. 21-00281, sustaining the U.S. Department of 
Commerce's (Commerce) remand redetermination pertaining to the less-
than-fair-value (LTFV) investigation of mattresses from Cambodia 
covering the period of investigation January 1, 2019, through December 
31, 2019. Commerce is notifying the public that the CIT's final 
judgment is not in harmony with Commerce's amended final determination, 
and Commerce is amending the amended final determination with respect 
to the dumping margins assigned to Best Mattresses International 
Company Limited (Best Mattresses) and Rose Lion Furniture International 
Company Limited (Rose Lion) (Best Mattresses/Rose Lion) and all other 
producers and exporters of subject merchandise.

DATES: Applicable May 26, 2024.

FOR FURTHER INFORMATION CONTACT: Preston Cox, AD/CVD Operations, Office 
VI, Enforcement and Compliance, International Trade Administration, 
U.S. Department of Commerce, 1401 Constitution Avenue NW, Washington, 
DC 20230; telephone: (202) 482-5041.

SUPPLEMENTARY INFORMATION:

Background

    On March 25, 2021, Commerce published its final determination in 
the LTFV investigation of mattresses from Cambodia.\1\ After correcting 
ministerial errors contained the Final Determination, on May 14, 2021, 
Commerce published the Amended Final Determination and Order.\2\
---------------------------------------------------------------------------

    \1\ See Mattresses from Cambodia: Final Affirmative 
Determination of Sales at Less Than Fair Value and Final Negative 
Determination of Critical Circumstances, 86 FR 15894 (March 25, 
2021) (Final Determination), and accompanying Issues and Decision 
Memorandum (IDM).
    \2\ See Mattresses from Cambodia, Indonesia, Malaysia, Serbia, 
Thailand, the Republic of Turkey, and the Socialist Republic of 
Vietnam: Antidumping Duty Orders and Amended Final Affirmative 
Antidumping Determination for Cambodia, 86 FR 26460 (May 14, 2021) 
(Amended Final Determination and Order); see also Memorandum, 
``Antidumping Duty Investigation of Mattresses from Cambodia: 
Allegations of Ministerial Errors in Final Determination,'' dated 
April 19, 2021.
---------------------------------------------------------------------------

    Best Mattresses/Rose Lion \3\ filed a complaint before the CIT 
seeking judicial review of Commerce's Amended Final Determination and 
Order.\4\ On February 17, 2023, the CIT sustained in part, and 
remanded, in part, Commerce's Amended Final Determination and Order.\5\ 
Specifically, the CIT remanded Commerce to further explain or 
reconsider the following: (1) the use of Cambodian Trademap data under 
the transactions disregarded rule; (2) the inclusion of imports from 
non-market economy (NME) and export-subsidizing countries in the 
Cambodian Trademap and six country Global Trade Atlas (GTA) datasets 
when calculating input cost of production and market price under the 
transactions disregarded and major input rules; and (3) the conclusion 
that the financial statements relied on in the Final Determination were 
complete and publicly available.\6\
---------------------------------------------------------------------------

    \3\ Commerce determined that Best Mattresses and Rose Lion 
should be collapsed and treated as a single entity, Best Mattresses/
Rose Lion. See Final Determination IDM at 1; see also Memorandum, 
``Less-Than-Fair-Value Investigation of Mattresses from Cambodia: 
Affiliation and Collapsing Analysis for Best Mattresses 
International Company Limited and Rose Lion Furniture International 
Company Limited,'' dated October 27, 2020.
    \4\ See Best Mattresses International Company Limited v. United 
States, 622 F. Supp. 3d 1347 (CIT February 17, 2023) (Remand Order).
    \5\ Id., 622 F. Supp. 3d at 1397.
    \6\ Id.
---------------------------------------------------------------------------

    In its final results of redetermination pursuant to the Remand 
Order, issued on July 17, 2023, Commerce reconsidered the three 
determinations listed above.\7\ In the Remand Redetermination, 
Commerce: (1) continued to find Cambodia to be the appropriate ``market 
under consideration'' in this case; \8\ (2) continued to use Cambodian 
Trademap and the six country GTA datasets, but excluded data from NME 
countries and countries with export subsidies; \9\ and (3) continued to 
find that, while the

[[Page 50261]]

financial statements used in the Final Determination are publicly 
available, an average of the financial statements on the record of this 
proceeding constituted the best proxy of constructed value profit and 
selling expense data.\10\ As a result of the above, Commerce 
recalculated the weighted-average dumping margin for Best Mattresses/
Rose Lion, which changed from 52.41 percent to 103.79 percent.\11\ 
Consequently, the dumping margin applicable to all other companies 
changed from 52.41 percent to 103.79 percent.\12\ On May 16, 2024, the 
CIT sustained Commerce's Remand Redetermination.\13\
---------------------------------------------------------------------------

    \7\ See Final Results of Redetermination Pursuant to Court 
Remand, Best Mattresses International Company Limited and Rose Lion 
Furniture International Company Limited v. United States, Court No. 
21-00281, Slip Op. 23-19 (CIT February 17, 2023), dated July 17, 
2023 (Remand Redetermination), available at https://access.trade.gov/resources/remands/23-19.pdf.
    \8\ Id. at 5-8.
    \9\ Id. at 8-9 and 17-28.
    \10\ Id. at 9-16 and 29-35.
    \11\ Id. at 36.
    \12\ Id.
    \13\ See Best Mattresses International Company Limited and Rose 
Lion Furniture International Company Limited v. United States, 
Consol. Court No. 21-00281, Slip Op. 24-59 (CIT May 16, 2024).
---------------------------------------------------------------------------

Timken Notice

    In its decision in Timken,\14\ as clarified by Diamond 
Sawblades,\15\ the U.S. Court of Appeals for the Federal Circuit held 
that, pursuant to section 516A(c) and (e) the Tariff Act of 1930, as 
amended (the Act), Commerce must publish a notice of court decision 
that is not ``in harmony'' with a Commerce determination and must 
suspend liquidation of entries pending a ``conclusive'' court decision. 
The CIT's May 16, 2024, judgment constitutes a final decision of the 
CIT that is not in harmony with Commerce's Amended Final Determination 
and Order. Thus, this notice is published in fulfillment of the 
publication requirements of Timken.
---------------------------------------------------------------------------

    \14\ See Timken Co. v. United States, 893 F.2d 337 (Fed. Cir. 
1990) (Timken).
    \15\ See Diamond Sawblades Manufacturers Coalition v. United 
States, 626 F.3d 1374 (Fed. Cir. 2010) (Diamond Sawblades).
---------------------------------------------------------------------------

Amended Final Determination and Order

    Because there is now a final court judgment, Commerce is amending 
the Amended Final Determination and Order to revise the dumping margins 
assigned to Best Mattresses/Rose Lion and all other producers and 
exporters of subject merchandise for the period January 1, 2019, 
through December 31, 2019, as follows:

------------------------------------------------------------------------
                                                               Weighted-
                                                                average
                      Exporter/producer                         dumping
                                                                margin
                                                               (percent)
------------------------------------------------------------------------
Best Mattresses International Company Limited/Rose Lion           103.79
 Furniture International Company Limited....................
All Others..................................................      103.79
------------------------------------------------------------------------

Cash Deposit Requirements

    Because Best Mattresses/Rose Lion does not have a superseding cash 
deposit rate (i.e., there have been no final results published in a 
subsequent administrative review of Best Mattresses/Rose Lion) and 
because of the change to the dumping margin assigned to all other 
producers and/or exporters of subject merchandise, Commerce will 
instruct U.S. Customs and Border Protection (CBP) to collect cash 
deposits at the rates equal to the company-specific and all others 
estimated weighted-average dumping margins listed in the table above.

Liquidation of Suspended Entries

    At this time, Commerce remains enjoined by CIT order from 
liquidating entries that were produced and/or exported by Best 
Mattresses/Rose Lion, and were entered, or withdrawn from warehouse, 
for consumption on and after November 3, 2020, excluding any 
merchandise entered, or withdrawn from warehouse, for consumption, on 
May 2, 2021, through May 13, 2021. Liquidation of these entries will 
remain enjoined pursuant to the terms of the injunction during the 
pendency of any appeals process. In the event the CIT's ruling is not 
appealed, or, if appealed, upheld by a final and conclusive court 
decision, Commerce intends to instruct CBP to assess antidumping duties 
on unliquidated entries of subject merchandise produced and/or exported 
by Best Mattresses/Rose Lion in accordance with 19 CFR 351.212(b). We 
will instruct CBP to assess antidumping duties on all appropriate 
entries when the importer-specific ad valorem assessment rate is not 
zero or de minimis. Where an importer-specific ad valorem assessment 
rate is zero or de minimis,\16\ we will instruct CBP to liquidate the 
appropriate entries without regard to antidumping duties.
---------------------------------------------------------------------------

    \16\ See 19 CFR 351.106(c)(2).
---------------------------------------------------------------------------

Notification to Interested Parties

    This notice is issued and published in accordance with sections 
516A(c) and (e) and 777(i)(1) of the Act.

    Dated: June 7, 2024.
Ryan Majerus,
Deputy Assistant Secretary for Policy and Negotiations, performing the 
non-exclusive functions and duties of the Assistant Secretary for 
Enforcement and Compliance.
[FR Doc. 2024-13038 Filed 6-12-24; 8:45 am]
BILLING CODE 3510-DS-P