If EU ratifies ACTA, but Poland not, "only" the part of ACTA that is under EU competentions will be binding ("only", because that's like 90% of the whole treaty).
But it is debatable if Poland has even the possibility to never ratify a signed treaty.
Also - any new law has to be compatible with signed international treatis, even if these treaties are not ratified).
If that is so, then how would Poland withdraw from a treaty that it has entered? In the U.S., the government can withdraw from a treaty simply by passing a law doing so. Reid v. Covert, 354 U.S. 1 (1957) ("when a statute which is subsequent in time is inconsistent with a treaty, the statute to the extent of conflict renders the treaty null").
But IANAL, just have read about ACTA etc recently, mostly on Vagla blog.
http://prawo.vagla.pl/node/9662 (Polish) http://translate.googleusercontent.com/translate_c?hl=en&... (translation)
Executive summary: It doesn't matter what Tusk says, Poland will be covered by ACTA when EU ratifies it.