NOTE: NOTICE OF LIFTING OF SUSPENSION OCCURRED ON THE MESSAGE DATE LISTED IN THESE INSTRUCTIONS. SEE PARAGRAPH 5 BELOW.

1. COMMERCE RECEIVED A SCOPE RULING REQUEST FROM WICKLINE BEDDING ENTERPRISES. COMMERCE ISSUED A FINAL SCOPE RULING ON 05/31/2011, THAT WICKLINE BEDDING ENTERPRISES' UNFINISHED MATTRESS KITS ARE NOT WITHIN THE SCOPE OF THE ANTIDUMPING DUTY ORDER COVERING UNCOVERED INNERSPRING UNITS FROM THE PEOPLE'S REPUBLIC OF CHINA (A-570-928).

2. COMMERCE DETERMINED THAT WICKLINE BEDDING ENTERPRISES' UNFINISHED MATTRESS KITS – CONSISTING OF AN INNERSPRING UNIT COVERED WITH FOAM, PADDING, AND QUILTED MATTRESS TOPPING UPON ENTRY – DO NOT MEET THE DESCRIPTIONS OF THE SUBJECT MERCHANDISE CONTAINED IN THE SCOPE OF THE ORDER OR THE INTERNATIONAL TRADE COMMISSION'S FINAL REPORT. THEREFORE, WICKLINE BEDDING ENTERPRISES' UNFINISHED MATTRESS KITS, AS DESCRIBED ABOVE, ARE NOT WITHIN THE SCOPE OF THE ANTIDUMPING DUTY ORDER COVERING UNCOVERED INNERSPRING UNITS FROM THE PEOPLE'S REPUBLIC OF CHINA.

3. EFFECTIVE 08/06/2008, TERMINATE SUSPENSION AND LIQUIDATE ALL UNLIQUIDATED ENTRIES ENTERED, OR WITHDRAWN FROM WAREHOUSE OF WICKLINE BEDDING ENTERPRISES' UNFINISHED MATTRESS KITS LISTED ABOVE.

4. REFUND ANY CASH DEPOSITS WITH INTEREST AND RELEASE ANY BONDS RELATING TO WICKLINE BEDDING ENTERPRISES' UNFINISHED MATTRESS KITS LISTED ABOVE.

5. THESE INSTRUCTIONS CONSTITUTE NOTICE OF THE LIFTING OF SUSPENSION OF LIQUIDATION OF ENTRIES OF WICKLINE BEDDING ENTERPRISES' UNFINISHED MATTRESS KITS ENTERED, OR WITHDRAWN FROM WAREHOUSE, FOR CONSUMPTION ON OR AFTER 08/06/2008.

6. THE ASSESSMENT OF ANTIDUMPING DUTIES BY CBP ON SHIPMENTS OR ENTRIES OF THIS MERCHANDISE IS SUBJECT TO THE PROVISIONS OF SECTION 778 OF THE TARIFF ACT OF 1930. SECTION 778 REQUIRES THAT CBP PAY INTEREST ON OVERPAYMENTS, OR ASSESS INTEREST ON UNDERPAYMENTS, OF THE REQUIRED AMOUNTS DEPOSITED AS ESTIMATED ANTIDUMPING DUTIES. THE INTEREST PROVISIONS ARE NOT APPLICABLE TO CASH OR BONDS POSTED AS ESTIMATED ANTIDUMPING DUTIES BEFORE THE DATE OF PUBLICATION OF THE ANTIDUMPING DUTY ORDER. INTEREST SHALL BE CALCULATED FROM THE DATE PAYMENT OF ESTIMATED ANTIDUMPING DUTIES IS REQUIRED THROUGH THE DATE OF LIQUIDATION. THE RATE AT WHICH SUCH INTEREST IS PAYABLE IS THE RATE IN EFFECT UNDER SECTION 6621 OF THE INTERNAL REVENUE CODE OF 1954 FOR SUCH PERIOD.

7. FOR ALL OTHER SHIPMENTS OF UNCOVERED INNERSPRING UNITS FROM THE PEOPLE'S REPUBLIC OF CHINA NOT COVERED BY PARAGRAPH #2 ABOVE, YOU SHALL, UNLESS OTHERWISE INSTRUCTED, CONTINUE TO COLLECT CASH DEPOSITS OF ESTIMATED ANTIDUMPING DUTIES FOR THE MERCHANDISE AT THE CURRENT RATES.

8. IF THERE ARE ANY QUESTIONS REGARDING THIS MATTER BY CBP OFFICERS, THE IMPORTING PUBLIC OR INTERESTED PARTIES, PLEASE CONTACT DAVINA HASHMI OR RON TRENTHAM AT THE OFFICE OF AD/CVD OPERATIONS, IMPORT ADMINISTRATION, INTERNATIONAL TRADE ADMINISTRATION, U.S. DEPARTMENT OF COMMERCE, AT (202) 482-0984 OR (202) 482-3577 RESPECTIVELY (GENERATED BY O9:TD).

9. THERE ARE NO RESTRICTIONS ON THE RELEASE OF THIS INFORMATION.
MICHAEL B. WALSH