Roll-Packed Foam Mattress from Canada
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.
Duty Rate — Canada → United States
13%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Declare compressed state on commercial invoice but classify based on final assembled form as a mattress
• Ensure vacuum packaging doesn't alter cellular structure proof; include expansion specs
• Watch for anti-dumping duties on certain polyurethane foams from specific origins