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%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
• Declare dimensions to fit 3921 special rate criteria if applicable
• Avoid quilting/sewing that creates 'finished article' status