Foam Mattress Topper Queen Size from Canada
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.
Duty Rate — Canada → United States
13%
Rate breakdown
9903.03.0110%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
Import Tips
• 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