"We are going to continue to look American workers in the eye... and tell them we are going to be tough when it comes to enforcing our trade laws and maintaining a level playing field with the rest of the world. And China is certainly right there at the top of the list," Evans said in an interview on CNBC.

Twenty-seven US companies and four unions in Virginia, North Carolina and 12 other states have asked for duties from 158 percent to 441 percent to offset what they say is "dumping" by Chinese competitors. The case, which involves imports of more than $1 billion worth of furniture, is the biggest US anti-dumping action yet brought against China.

"That announcement will be made tomorrow," Evans said, when asked how his department would come down on the issue. "It'll be preliminary... It's part of the process of continuing to enforce our trade laws."

The case has polarised the US furniture industry, with several retailers cutting ties with former manufacturing partners that support the anti-dumping movement.

In preparation for possible duties, some US furniture sellers have been stocking up on Chinese-made inventory, while others have rolled out American-made bedroom lines they are betting will be more competitive if heavy duties are imposed.

A spokesman for Democratic presidential candidate John Kerry said the Bush administration had a poor record of enforcing US trade laws.

"We've been hearing the same song and dance from the Bush administration for three years, but the fact is that this White House has yet to meet a trade law it is willing to enforce," Kerry spokesman Phil Singer said.