Memory Foam Mattress from China
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.
Duty Rate — China → United States
40.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• 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