Regenerated Cellulose Foam Mattress Toppers from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Declare dimensions to fit 3921 special rate criteria if applicable
• Avoid quilting/sewing that creates 'finished article' status