Gel-Infused Polyfoam Mattress Topper from Mexico
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 — 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
• 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