PVC Waterbed Mattress

A full-size mattress made from polyvinyl chloride (PVC) plastic sheeting designed to be filled with water for sleeping support. It falls under HTS 3926.90.77.00 as a waterbed mattress, which is specifically provided for in this subheading for plastic articles not elsewhere classified.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China2.4%+10.0%12.4%
🇲🇽Mexico2.4%+10.0%12.4%
🇨🇦Canada2.4%+10.0%12.4%
🇩🇪Germany2.4%+10.0%12.4%
🇯🇵Japan2.4%+10.0%12.4%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

3921.90.11.00Higher: 39.2% vs 12.4%

If sold as a rigid or semi-rigid plastic mattress for non-waterbed use

Rigid plastic sheets or plates not specifically for waterbeds fall under 3921 as other plastic plates, sheets, and strips.

9404.29.90Higher: 41% vs 12.4%

If assembled with textile coverings or foam padding resembling a standard mattress

Mattresses with significant non-plastic components or not designed for water filling are classified under furniture Chapter 94.

3920.99.20.00Higher: 39.2% vs 12.4%

If imported in flexible non-vulcanized plastic sheets in rolls, not formed into mattresses

Unformed plastic film or sheeting for further fabrication goes to 3920, not finished waterbed articles.

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Import Tips & Compliance

Verify the mattress is explicitly designed for waterbeds with documentation like manufacturer specs to avoid reclassification as general plastic sheeting

Include detailed material composition certificates confirming PVC content to meet Chapter 39 polymer classification rules