Cellular Polyurethane Foam Mattress Pad Sheet from Japan
Thin cellular polyurethane foam sheets cut to standard mattress sizes for use as comfort toppers. Falls under HTS 3921.13.5000 as other cellular plates, sheets of polyurethanes per polymer classification rules.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Label with exact polyurethane content and cellular density to comply with subheading note (a)(1)
• Include flammability test certificates if for consumer bedding to meet U.S. standards