9404.90.96.05/Cotton Covered Foam Topper/Japan

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

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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