Regenerated Cellulose Foam Mattress Toppers from Canada
Thin cellular sheets of viscose foam used as breathable mattress overlays. Classified under 3921.14.00.00 as plastic cellular sheets, not finished bedding.
Duty Rate — Canada → United States
16.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Declare dimensions to fit 3921 special rate criteria if applicable
• Avoid quilting/sewing that creates 'finished article' status