Mattresses of cellular rubber or plastics

Current duty on this code

Base most-favoured-nation duty, pulled from the official tariff schedule when the destination publishes one. It does not include country-specific additional tariffs — for a US import those (Section 301, the 2025 reciprocal measures) can dwarf the base rate, and Kustaro shows them separately on a real classification.

What this heading covers

Mattresses of cellular rubber or plastics, whether or not covered. It sits in furniture; bedding, mattresses; lamps; prefabricated buildings.

Codes it gets confused with

Neighbouring headings in the same chapter. Most misclassification happens between codes this close, so it is worth reading the titles side by side before you file.

• 9403.60 — Wooden furniture (other)
• 9401.61 — Upholstered seats with wooden frames
• 9405.11 — Electric ceiling/wall lighting fittings (LED)
• 9404.90 — Pillows, cushions, duvets and similar furnishings