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.

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.

9404.29.90Higher: 41% vs 38%

If containing innerspring coils even partially

Any mattress fitted with springs, regardless of foam covering, moves to the spring-supported mattress headings.

3921.19.00Higher: 41.5% vs 38%

If for industrial or non-bedding foam blocks cut to size

Cellular plastic plates/sheets in non-furniture forms are under Chapter 39, not assembled bedding products.

9403.30Lower: 10% vs 38%

If designed and marketed as office or medical support rather than domestic bedding

Specialty furniture mattresses for non-household use may classify under metal furniture parts.

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Import Tips & Compliance

Obtain third-party lab certification for open-cell foam structure to comply with VOC emission limits under California TB 117-2013

Declare exact foam formulation (viscoelastic polyurethane) on entry documents to distinguish from standard foam under this subheading

Avoid misdeclaration as 'futon mattress' which could shift to 9404.29 if springs are detected