Conclusion of normal value review: Mattresses (MAT 2023 UP1)

Period of investigation

The period of investigation with respect to dumping (dumping POI), covered all subject goods from July 1, 2022 to June 30, 2023. The period of investigation with respect to subsidizing (subsidy POI), covered all subject goods from January 1, 2022 to June 30, 2023.

Normal value review process

At the initiation of this review, on August 28, 2023, the CBSA sent requests for information (RFIs) to Shenzhen Lantise, the Government of China (GOC) and an importer in order to solicit information on the costs, selling prices of subject goods and like goods, and subsidy programs. The information was requested for purposes of determining normal values, export prices and an amount of subsidy applicable to subject goods exported to Canada.

On October 11, 2023, Shenzhen Lantise provided responses to the dumping and subsidy RFIs^{Footnote 1}, which were considered substantially incomplete. The CBSA sent a deficiency letter^{Footnote 2} to the exporter on November 10, 2023, and on November 23, 2023, Shenzhen Lantise provided a response to the deficiency letter^{Footnote 3} which was considered substantially incomplete. The CBSA sent another deficiency letter^{Footnote 4} to the exporter on December 5, 2023. On December 13, 2023, Shenzhen Lantise provided a response to the deficiency letter^{Footnote 5} which was considered substantially complete. The CBSA sent a supplemental RFI^{Footnote 6} to the exporter on December 22, 2023. On January 6, 2024, Shenzhen Lantise provided a response to the supplemental RFI^{Footnote 7}. However, the information provided in the course of the review was considered unreliable and insufficient for the purposes of determining normal values and amounts of subsidy.

The response to the CBSA’s importer RFI was received from the importer.^{Footnote 8} Additionally, the importer responded to one SRFI.^{Footnote 9}

The GOC did not provide a response to the government subsidy RFI.

The CBSA did not receive any case briefs or reply submissions from interested parties with respect to this review. All the information submitted on the record was considered for the conclusion of this review.

Normal values and amount of subsidy for future shipments

In the deficiency letters to Shenzhen Lantise, the CBSA highlighted that it appeared that certain export sales were not reported and that the actual costs of production combined subject and non-subject goods. While Shenzhen Lantise adequately addressed the export sales concern, the exporter stated that it could not provide more specific actual costs in its response to the deficiency letters. In the supplemental RFI, the CBSA asked questions in the attempt to verify the responses submitted by Shenzhen Lantise during the normal value review, including its costing methodology. Upon analyzing the exporter’s response to the supplemental RFI, the CBSA determined that it could not verify the information provided by the exporter on the record.

Due to the broadness of the actual costs that were provided by the exporter and due to information being unverifiable, the CBSA determined that the information provided in the course of the review was unreliable for the purposes of determining normal values and amounts of subsidy. As such, the normal value will be determined in accordance with the ministerial specification based on the export price of the goods advanced by 146.6%; and the amount of subsidy will be equal to 178.61 Renminbi per unit, in accordance with the ministerial specification.

Importer responsibility

Importers are reminded that it is their responsibility to calculate and declare their anti-dumping duty and countervailing duty liabilities. If importers are using the services of a customs broker to clear importations, the brokerage firm should be advised that the goods are subject to SIMA measures and be provided with sufficient information necessary to clear the shipments. To determine their anti-dumping and countervailing liabilities, importers should contact the exporter(s) to obtain the applicable normal values and amount of subsidy. For further information on this matter, refer to Memorandum D14-1-2, Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established under the Special Import Measures Act.

The Customs Act (Act) applies, with any modifications that the circumstances require, with respect to the accounting and payment of anti-dumping duties and countervailing duties. As such, failure to pay the duties within the prescribed time will result in the application of the interest provisions of the Act.

Contact us

• Telephone:
• Kevin Lambertsen: 613-862-0549

Email: simaregistry-depotlmsi@cbsa-asfc.gc.ca