Memory foam mattresses Import Duty Rate — HTS 9404.21.0000
Mattresses of cellular rubber or plastics
Customs Duty Summary
Chapter 94 covers memory foam mattresses (HTS 9404.21.0000) at a 3% Column 1 rate. When sourced from China, USTR Section 301 tariffs apply (Subject to Section 301 (25% if China origin)), bringing combined tariff liability to approximately 28.0%.
Tariff & Duty Rate Breakdown
Official USITC duty components applicable to HTS 9404.21.0000
No.
Subject to Antidumping / Countervailing duties for certain origins
Chapter 94
⚠️ Customs Notice: Illustrative reference — verify exact classification against USITC.gov before filing. Always verify binding rulings and final classification codes with US Customs and Border Protection (CBP) or a licensed customs broker prior to commercial entry filing.
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Furniture & Lighting
Bedroom and office furniture, ergonomic seating, sofas, memory foam mattresses, and LED chandeliers.
Related HTS Codes in Furniture & Lighting
Compare duty rates and tariff classifications for related items
Wooden furniture of a kind used in the bedroom
Wooden furniture of a kind used in the bedroom (Beds, dressers & nightstands)
Wooden furniture of a kind used in offices
Wooden furniture of a kind used in offices (Desks, credenzas & bookcases)
Swivel seats with variable height adjustment
Swivel seats with variable height adjustment (Ergonomic office chairs)
Upholstered armchairs, couches & sofas with wooden frames
Upholstered armchairs, couches & sofas with wooden frames
Frequently Asked Questions for HTS 9404.21.0000
Official tariff rules, origin differences, and regulatory compliance for importing memory foam mattresses
What customs duties apply to importing mattresses of cellular rubber or plastics under HTS 9404.21.0000?
Furniture and fixtures classified under HTS 9404.21.0000 enter under a Column 1 General MFN duty rate of 3.0%. However, shipments originating from China are subject to a 25% Section 301 tariff (List 3), increasing total customs duty to 28.0%. Formal commercial imports are additionally assessed CBP's 0.3464% Merchandise Processing Fee ($33.58 minimum, $651.50 maximum).
How does sourcing mattresses of cellular rubber or plastics from Vietnam, Indonesia, or Mexico compare to China?
Sourcing furniture under HTS 9404.21.0000 from Vietnam, Indonesia, or Malaysia allows importers to avoid both China's 25% Section 301 tariff and punitive US Department of Commerce anti-dumping duties (AD/CVD) that target Chinese wooden furniture. Goods imported from these Southeast Asian nations enter at the base 3.0% MFN rate. Sourcing from Mexico under USMCA qualifies for 0% duty-free treatment provided structural frames and components undergo substantial transformation within North America.
What mandatory flammability certifications govern memory foam mattresses under HTS 9404.21.0000?
Mattresses imported under HTS 9404.21.0000 are strictly governed by US Consumer Product Safety Commission (CPSC) mandatory flammability standards: 16 CFR Part 1632 (cigarette ignition resistance) and 16 CFR Part 1633 (open flame flammability). Importers must issue a Certificate of Compliance backed by prototype burn tests from an accredited lab, maintain permanent law labels, and ensure composite foam meets VOC emission limits (such as CertiPUR-US).
Can low-value furniture or lighting kits under HTS 9404.21.0000 enter duty-free under Section 321?
No. The Section 321 $800 duty-free de minimis exemption has been suspended for all countries under codified federal regulations (19 CFR 10.151 and 19 CFR 145.31). Every commercial shipment under HTS 9404.21.0000 requires customs entry and payment of applicable tariffs (3.0% MFN, plus 25% Section 301 for China) and MPF user fees. Furthermore, timber products must file mandatory USDA APHIS Lacey Act declarations, and Chinese wooden bedroom furniture remains subject to anti-dumping (AD/CVD) scrutiny regardless of consignment valuation. (Regulatory status verified as of Q3 2026; subject to ongoing regulatory proceedings).