Memory Foam Mattress from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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