Memory Foam Mattress from Japan
A viscoelastic polyurethane foam mattress that contours to body shape for pressure relief, commonly used in sleep products. Classified under 9404.29.90.95 for mattresses of other materials internally fitted with synthetic foam, excluding spring or specific textile types. Often topped with breathable covers but defined by foam core.
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
• Provide foam certification (e.g
• CertiPUR-US) to prove compliance with safety standards like VOC emissions
• Declare exact thickness and ILD (indentation load deflection) ratings on entry docs for proper statistical reporting
• Avoid pitfalls by distinguishing from 'pillows'—ensure product is sized and marketed as a full mattress