Foam Mattress Topper Queen Size from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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