Memory Foam Mattress
A queen-size mattress made from visco-elastic polyurethane foam, designed for comfort and pressure relief. Classified under HTS 9404.21.00 as it is composed of cellular plastics (foam) throughout, whether or not covered with a fabric ticking.
Import Duty Rates by Country of Origin
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If fitted with innersprings
Mattresses with spring cores fall under 9404.29, separate from purely cellular rubber/plastic construction.
If stuffed with fiberfill rather than solid foam
Fiber-stuffed or internally fitted mattresses without cellular rubber/plastic structure classify under 9404.90.
If imported as unfinished foam slabs
Uncut or unassembled cellular plastic sheets not formed into bedding articles go to Chapter 39 as general plastic goods.
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Import Tips & Compliance
• Verify foam density and ILD (indentation load deflection) certifications to ensure classification as cellular plastics, avoiding reclassification as stuffed goods
• Include detailed material composition invoices specifying polyurethane foam content to comply with CBP bedding regulations
• Label products with country of origin and fiber content if covered, preventing common pitfalls like flammability standard violations
Related Products under HTS 9404.21.00
Latex Foam Mattress
A natural latex foam mattress providing buoyant support, typically covered with organic cotton. Falls under HTS 9404.21.00 due to its cellular rubber composition, qualifying whether covered or not.
Gel-Infused Polyfoam Mattress Topper
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.
Roll-Packed Foam Mattress
Compressed 'bed-in-a-box' polyurethane foam mattress in queen size, expands after unrolling. Classified in 9404.21.00 for cellular plastic construction, regardless of packaging or covering.
Dunlop Latex Mattress
Firm Dunlop-processed natural latex core mattress with quilted cover. HTS 9404.21.00 covers cellular rubber mattresses like this, explicitly including covered variants.
Cooling Gel Memory Foam Mattress
King-size mattress with open-cell memory foam infused with cooling gel for temperature regulation. Fits 9404.21.00 as cellular plastics whether or not covered.
Twin XL Polyurethane Foam Mattress
Extra-long twin foam mattress for dorms/guest rooms, made entirely of high-density PU foam. 9404.21.00 for cellular plastic mattresses, covered with breathable fabric.