Cotton Covered Foam Topper

A mattress topper with a quilted cotton outer shell encasing layers of memory foam for added comfort. Classified under HTS 9404.90.96.05 for its stuffed bedding nature and cotton shell. Ideal for enhancing existing mattresses without full replacement.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China7.3%+10.0%17.3%
🇲🇽Mexico7.3%+10.0%17.3%
🇨🇦Canada7.3%+10.0%17.3%
🇩🇪Germany7.3%+10.0%17.3%
🇯🇵Japan7.3%+10.0%17.3%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

9404.90Same rate: 17.3%

If other materials for outer shell like wool

Non-cotton shells fall into residual 'other' subheadings outside 369.

3926.90.99Higher: 22.8% vs 17.3%

If foam topper without textile cover

Uncovered plastic/foam articles classify under Chapter 39 as other plastic goods.

5702.50.40Higher: 41.3% vs 17.3%

If primarily tufted carpet-like structure

Tufted or woven cotton mats shift to Chapter 57 if not stuffed as bedding.

Not sure which classification is right?

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Import Tips & Compliance

Declare exact thickness and ILD (indentation load deflection) of foam to confirm bedding status vs. thin pads

Ensure cotton shell labeling complies with FTC rules; mismatches lead to CBP holds