Cotton Shell Spring Mattress

A standard innerspring mattress featuring an outer shell made of cotton fabric, stuffed with foam and springs for support. It falls under HTS 9404.90.96.05 due to its cotton outer shell and internal stuffing, classified as bedding rather than furniture. Designed for residential use, providing comfort and durability.

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 outer shell is man-made fiber

Changes to synthetic outer shell subheading, as cotton-specific 369 excludes man-made materials.

9404.10.00Higher: 35% vs 17.3%

If primarily cellular rubber or plastics throughout

Mattresses mainly of foam or rubber shift to heading 9404.10, regardless of cover material.

6302.32Higher: 21.4% vs 17.3%

If sold as unfinished cover without internal fittings

Separate cotton bed linen or covers without stuffing classify under Chapter 63 textiles.

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Import Tips & Compliance

Verify cotton content exceeds 50% for accurate classification under subheading 369; provide lab test reports if challenged

Include detailed stuffing material specs (e.g

foam density, spring gauge) in invoices to avoid reclassification as unfinished goods