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