Memory Foam Mattress Full Size from Mexico
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.
Duty Rate — Mexico → United States
13%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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