Foam Mattress Topper Queen Size from China
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 — China → United States
38%
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
9903.88.0325%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)
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