Mattresses: Measures in force

Measure in force code (MIF code)

MAT

Product information

Product definition

Investigation information

The dates of the proceedings concerning this case are:

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.

For more information on the tariff classification numbers, please refer to the Canada Border Services Agency’s (CBSA) Harmonized Commodity Description and Coding System.

Duty liability (Anti-dumping duties)

Country of origin or export: China

The following table identifies the exporters who currently have been issued normal values. Please refer to the Normal value model ID table for information relating to model IDs, model descriptions and units of measure. Information regarding the normal values of subject goods should be obtained from the exporter. Please note that model information is posted only for exporters who have successfully enrolled in an Exporter ID.

Pursuant to paragraph 41(1)(a) of SIMA, the CBSA terminated the dumping investigation in respect of mattresses exported to Canada from:

For importations of subject goods originating in or exported from China, for which the exporter has not been issued specific normal values, the anti-dumping duty is 146.6% of the 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:

Pursuant to paragraph 41(1)(a) of SIMA, the CBSA terminated the subsidizing investigation in respect of mattresses exported to Canada from:

For importations of subject goods originating in or exported from China, for which the exporter has not been issued a specific amount of subsidy, the countervailing duty is equal to 178.61 CNY 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 and from the finding of the CITT. 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.

General information for CBSA assessment and revenue management (CARM)

CARM is the official system of record for the assessment and collection of duties and taxes on imported commercial goods. In most circumstances, the CARM system will automatically calculate the amount of SIMA duties payable based on information provided; however, it is still your responsibility to verify that the amounts assessed are correct and, if necessary, self-declare correct amounts. For additional information relating to CARM and self-assessing SIMA duties, please refer to the Guide for self-assessing Special Import Measures Act duties and applicable D-Memorandums.

Requests for re-determination information for CARM

Requests for re-determination relating to SIMA duties must be filed by the importer or the importer’s agent via the CARM Client Portal (CCP), through the Statements of adjustment and appeals. Failure to submit correctly may result in rejection and/or delayed processing.

Summary decisions made by the CBSA respecting whether an imported good is subject to this measure in force can be found on President-level re-determinations.

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
• 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 President-level re-determinations page.

Email for duty assessment questions

SIMA_Compliance-Observation_LMSI@cbsa-asfc.gc.ca

CITT reference number(s)

• NQ-2022-001