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Pillow-Top Foam Mattress from Japan

All-foam mattress with quilted pillow-top layer of soft cellular polyurethane. Covered design fits 9404.21.00 cellular plastics bedding perfectly.

Duty Rate — Japan → United States

12.5%

Rate breakdown

9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%

Import Tips

Describe pillow-top as foam layering, not stuffing, for correct subheading

Foam off-gassing tests recommended for container shipments