Of cellular rubber or plastics, whether or not covered
Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: > Mattresses: > Of cellular rubber or plastics, whether or not covered
Duty Rate (from China)
Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Subheadings
Products classified under HTS 9404.21.00
Memory Foam Mattress
A queen-size mattress made from visco-elastic polyurethane foam, designed for comfort and pressure relief. Classified under HTS 9404.21.00 as it is composed of cellular plastics (foam) throughout, whether or not covered with a fabric ticking.
Latex Foam Mattress
A natural latex foam mattress providing buoyant support, typically covered with organic cotton. Falls under HTS 9404.21.00 due to its cellular rubber composition, qualifying whether covered or not.
Gel-Infused Polyfoam Mattress Topper
A 3-inch thick topper with cooling gel-infused polyurethane foam, used to enhance existing mattresses. HTS 9404.21.00 applies as a mattress article of cellular plastics, covered or uncovered.
Roll-Packed Foam Mattress
Compressed 'bed-in-a-box' polyurethane foam mattress in queen size, expands after unrolling. Classified in 9404.21.00 for cellular plastic construction, regardless of packaging or covering.
Dunlop Latex Mattress
Firm Dunlop-processed natural latex core mattress with quilted cover. HTS 9404.21.00 covers cellular rubber mattresses like this, explicitly including covered variants.
Cooling Gel Memory Foam Mattress
King-size mattress with open-cell memory foam infused with cooling gel for temperature regulation. Fits 9404.21.00 as cellular plastics whether or not covered.
Twin XL Polyurethane Foam Mattress
Extra-long twin foam mattress for dorms/guest rooms, made entirely of high-density PU foam. 9404.21.00 for cellular plastic mattresses, covered with breathable fabric.
Organic Cotton-Covered Foam Mattress
Certificated GOTS organic cotton encased PU foam mattress emphasizing eco-friendliness. Still 9404.21.00 as primary cellular plastic structure, with covering allowed.
Full-Size Airbed Foam Mattress
Hybrid airbed with surrounding PU foam border for stability, top cellular plastic layer. 9404.21.00 if predominantly cellular rubber/plastics.
Pillow-Top Foam Mattress
All-foam mattress with quilted pillow-top layer of soft cellular polyurethane. Covered design fits 9404.21.00 cellular plastics bedding perfectly.
California King Latex Mattress
Wide-format Cal King mattress of blended latex foam for luxury support. 9404.21.00 cellular rubber, covered with performance fabric.
RV Bunkhouse Foam Mattress
Custom short queen foam mattress for RV bunk beds, high-density PU cellular plastic. HTS 9404.21.00 applies to all mattress forms of cellular materials.
Talalay Latex Mattress
Soft, breathable Talalay latex foam mattress known for consistent cell structure. Perfect 9404.21.00 cellular rubber example, typically covered.
Trundle Bed Foam Mattress
Thin 5-inch foam mattress for pull-out trundle beds, cellular PU construction. 9404.21.00 for all cellular plastic mattresses including thin profiles.
Daybed Foam Mattress
Versatile foam mattress for daybed/sofa use, dual-sided cellular plastic design. Classifies 9404.21.00 as mattress article per Chapter 94 notes allowing multi-use.