HS code for mattress topper
The U.S. HS code for a mattress topper is usually 9404.21.00.95 (memory foam), with a 3% general duty and an estimated total of 15.5% from China and 15.5% from Vietnam once additional duties are added.
Estimates use tariff data as of October 22, 2026. The China and Vietnam estimates include Section 301: Forced labor action (12.5%). From China, Section 301: China list duty (7.5% or 25%) may also apply, up to 40.5% in total. Classifications and duty estimates are guidance based on the published HTSUS. The importer of record is responsible for the final classification.
Codes by variant
| Variant | HTS code | General duty | Est. from China |
|---|---|---|---|
| Memory foam | 9404.21.00.95 | 3% | 15.5% |
- 9404.21.00.95: Of cellular rubber or plastics, whether or not covered / Other
What decides the code
A memory foam mattress topper is a bedding article of cellular plastics, classified under heading 9404 in subheading 9404.21.00.95.
- The topper is made of memory foam, a cellular plastic, so it falls in heading 9404 as bedding fitted with cellular rubber or plastics.
- It is a mattress article rather than a pillow or cushion, which places it in the Mattresses group under 9404.21.
- The foam is cellular plastics, not cellular rubber, and the line covers it whether or not covered, so 9404.21.00.95 applies.
Common mistakes
- Classifying the topper under 9404.29, which covers mattresses of other materials, is wrong because memory foam is a cellular plastic.
- Putting the topper in 9404.90 as other bedding articles is wrong because it is a mattress article, not a quilt, pillow or cushion.
- Treating the topper as a plastic article of chapter 39 is wrong because heading 9404 specifically covers bedding fitted with cellular plastics.
Estimated U.S. duty by origin
- China
- 15.5% = 3% general + 12.5% Section 301: Forced labor actionMay also apply: Section 301: China list duty (7.5% or 25%). Up to 40.5%.
- Vietnam
- 15.5% = 3% general + 12.5% Section 301: Forced labor action
For HTS 9404.21.00.95, as a share of customs value, before fees. Check every measure for your entry with the tariff checker.
EU code and duty
- Memory foam
- CN 9404 21 90, 3.7%
EU Combined Nomenclature 2026, third-country (erga omnes) duty. Preferential rates and EU trade remedy duties are not included.
CPSC eFiling
9404.21.00.95 (CP1) is on CPSC's eFiling HTS list. CPSC certificate related data may be needed. If a mattress topper is subject to a CPSC rule, file the certificate data at entry through your broker or the CPSC Product Registry.
Check what to file for 9404.21.00.95
CPSC HTS list for eFiling, October 1, 2026. The list is guidance and not exhaustive.
Frequently asked questions
What is the HS code for a mattress topper?
The U.S. HTS code for a mattress topper is usually 9404.21.00.95 (memory foam). The first six digits, 9404.21, are the international HS code.
What is the U.S. import duty on a mattress topper from China?
The U.S. general duty on HTS 9404.21.00.95 is 3%. With the additional duties that apply to goods of China (Section 301: Forced labor action (12.5%)), the estimated total is 15.5% of customs value. Section 301: China list duty (7.5% or 25%) may also apply depending on the exact product. From Vietnam the estimate is 15.5%. Tariff data as of October 22, 2026.
Does a mattress topper need CPSC eFiling?
HTS 9404.21.00.95 or another code on this page is on CPSC's eFiling HTS list. If the product is subject to a CPSC rule, such as a children's product, the certificate data must be filed at entry. A product that needs no certificate can use a disclaim message.
Tariff schedule pages
- 9404.21.00.95Of cellular rubber or plastics, whether or not covered / Other
- Heading 9404Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered
Related products
Codes checked against the USITC Harmonized Tariff Schedule retrieved October 22, 2026. Additional duties reviewed October 22, 2026. This is an estimate: the importer of record is responsible for classification.