Cotton-Backed Polyurethane Foam Mattress Topper Sheet from Japan
Cellular polyurethane foam layer laminated with a cotton-predominant textile cover for mattress toppers. Classified under HTS 3921.13.19.10 as the vegetable fiber textile (cotton >50% by weight) is combined with polyurethane cellular sheet.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Label products clearly with fiber content breakdown to meet FTC and CBP textile regulations
• Include lamination process details in entry docs to prove combined nature without delamination issues