Gel-Infused Polyfoam Mattress Topper from Japan
A 3-inch thick topper with cooling gel-infused polyurethane foam, used to enhance existing mattresses. HTS 9404.21.00 applies as a mattress article of cellular plastics, covered or uncovered.
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
• Distinguish toppers from full mattresses via thickness/weight on entry docs; toppers still classify as mattresses if bedding-designed
• Provide lab tests for gel content to confirm cellular plastic nature, avoiding chemical additive disputes
• Use HTSUS advisory rulings for hybrid foam/gel products to preempt reclassification risks