Cotton Covered Foam Topper from Japan
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.
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
• 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