Foam Mattress Topper Queen Size

A 3-inch thick queen-size mattress topper made entirely from high-density polyurethane foam, designed to provide additional comfort and support on top of an existing mattress. It falls under HTS 9404.21.00.95 as a mattress of cellular plastics (foam), other than those specifically described elsewhere in the subheading. This product is uncompressed and suitable for domestic bedding use.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China3%+35.0%38%
🇲🇽Mexico3%+10.0%13%
🇨🇦Canada3%+10.0%13%
🇩🇪Germany3%+10.0%13%
🇯🇵Japan3%+10.0%13%

Alternative Classifications

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

3926.90.99Lower: 22.8% vs 38%

If sold as bulk foam sheets or slabs, not assembled as a bedding article

Unfinished cellular plastic sheets not combined into a mattress shape are classified under Chapter 39 as other plastic articles, not bedding.

9404.90Lower: 17.3% vs 38%

If stuffed with fiberfill or foam fragments rather than solid cellular structure

Mattresses internally fitted with non-cellular materials or mixed stuffing fall under 'other' stuffed bedding articles.

4015.19Lower: 24% vs 38%

If made primarily of cellular rubber (latex foam) exceeding plastic content

Cellular rubber mattresses are classified separately from cellular plastic ones in the 4015 heading for rubber articles.

Not sure which classification is right?

Our AI classifier can analyze your specific product and recommend the correct HTS code with confidence.

Import Tips & Compliance

Verify foam density and ILD (Indentation Load Deflection) ratings meet US flammability standards like 16 CFR 1633 for mattress toppers

Include detailed material composition certificates showing cellular plastic content to avoid reclassification as upholstery padding

Related Products under HTS 9404.21.00.95

Memory Foam Mattress Full Size

A 10-inch full-size mattress constructed from visco-elastic polyurethane foam layers for contouring support and pressure relief. Classified under HTS 9404.21.00.95 as a cellular plastic mattress, other than spring-filled or specifically noted types. It is covered with a removable washable knit fabric.

Gel-Infused Polyfoam Mattress King

King-size mattress with cooling gel-infused polyurethane foam layers to regulate temperature, topped with breathable mesh cover. Falls under HTS 9404.21.00.95 for other cellular plastic mattresses, distinguished by gel technology but still foam-based. Provides zoned support for better spinal alignment.

Breathable Foam Mattress Twin

Twin-size mattress with open-cell polyurethane foam for enhanced airflow, covered in hypoallergenic polyester. HTS 9404.21.00.95 covers this other cellular plastic mattress type. Ideal for hot sleepers with moisture-wicking properties.

High-Density Polyurethane Mattress Twin

Supportive twin mattress using 5lb/ft³ high-density polyurethane foam for durability in guest rooms. Covered in performance ticking; HTS 9404.21.00.95 other cellular plastics. Certifies 25-year warranty.

Ventilated Gel Foam Mattress Queen

Queen mattress with perforated gel foam for airflow, reducing heat buildup. Cellular plastic construction per HTS 9404.21.00.95 other. Tencel cover for softness.

CertiPUR-US Certified Foam Topper Full

Full-size 2-inch topper with CertiPUR-US certified polyurethane foam, free of harmful chemicals. HTS 9404.21.00.95 for cellular plastic mattresses other. Fits RV beds.