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Regenerated Cellulose Foam Mattress Toppers from Japan

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 — 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

Declare dimensions to fit 3921 special rate criteria if applicable

Avoid quilting/sewing that creates 'finished article' status