HTS 9404.21.0010
Foam and memory-foam mattresses.
Mattresses of cellular rubber or plastics.
base + Section 301
3% general rate.
This is an informational estimate, not a customs ruling. Tariffs change frequently — confirm the live rate on the official USITC HTS and read our methodology & disclaimer. For a binding classification, consult a licensed customs broker or request a CBP ruling.
Worked landed-cost example
A $2,000 ocean shipment from China, with freight — every figure from the dataset.
- General (Column 1) rate
- 3%
- Section 122 — 10% global baseline
- + 10%
| Customs value | $2,000.00 |
| Base duty3% | $60.00 |
| Section 122 — 10% global baseline10% | $200.00 |
| Merchandise Processing Fee (MPF) | $2.62 |
| Harbor Maintenance Fee (HMF)0.13% | $2.50 |
| Freight | $240.00 |
| Total landed cost(~13% duty) | $2,505.12 |
- · Informal entry (value under $2,500): MPF is a small flat fee rather than 0.3464% of value.
Tariffs that can apply
Additional measures that stack on top of the base rate (China-origin shown).
Section 122 — 10% global baseline
The 10% across-the-board baseline that replaced the invalidated IEEPA 'reciprocal' tariffs after the 2026-02-20 Supreme Court ruling. Temporary (Section 122 caps duration at ~150 days and rate at 15%). USMCA and Section-232-covered goods may be excluded — this is the single most time-sensitive line in the dataset; always re-verify.
Source: congress.gov · verified 2026-07-06
Related codes
Metal furniture — desks, shelving, bed frames.
Upholstered chairs and sofas with wooden frames.
Wooden furniture — tables, dressers, cabinets.
Upholstered office and task chairs (metal frame).
LED ceiling and wall light fixtures.
Cost a real foam and memory-foam mattresses shipment
Classify your exact product, stack the real tariffs and get the full landed cost — free to start.