Memory Foam Mattress from Mexico
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 — Mexico → United States
13%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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