Daybed Foam Mattress from Japan
Versatile foam mattress for daybed/sofa use, dual-sided cellular plastic design. Classifies 9404.21.00 as mattress article per Chapter 94 notes allowing multi-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
• Avoid sofa-bed description; classify purely as mattress component
• Removable covers must be specified as accessories