Import Duty on Mattresses
The US general (MFN) import duty rate for Mattresses (HTS 9404.21.00) is 3% ad valorem, per USITC HTS release 2026HTSRev22. This is a planning estimate: Section 301, Section 232, AD/CVD, quotas and MPF/HMF are excluded and must be added separately.
On mattresses the tariff rate is not the main risk. Anti-dumping duties on mattress imports have been the decisive number for several origins.
HTS lines and general duty rates
Read from the USITC Harmonized Tariff Schedule, release 2026HTSRev22. USITC HTS, verify line 9404.21.00.
| HTS code | Description | General rate | Special rate (FTA) |
|---|---|---|---|
| 9404.21.00 | Of cellular rubber or plastics, whether or not covered | 3% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA |
What changes by country of origin
The MFN rate is the same regardless of where the goods are made. Everything below it is not.
| Origin | Base rate | US preference | What else attaches |
|---|---|---|---|
| China | MFN rate above | No US preference on these codes | Section 301 lists 1-4A apply to most consumer goods on top of MFN; the 2026 forced-labor 301 action adds a further layer. |
| Vietnam | MFN rate above | No US preference on these codes | No Section 301 list duty. The 2026 forced-labor 301 action applies. No US FTA, so MFN is the base. |
| India | MFN rate above | No US preference on these codes | No Section 301 list duty and no US FTA. Forced-labor 301 applies. GSP expired, so MFN is the base. |
| Thailand | MFN rate above | No US preference on these codes | No Section 301 list duty and no US FTA. Forced-labor 301 applies. |
| Indonesia | MFN rate above | No US preference on these codes | No Section 301 list duty and no US FTA. Forced-labor 301 applies. |
| Mexico | MFN rate above | No USMCA line on these codes | USMCA: duty-free when the goods meet the rules of origin and the preference is claimed. MFN applies otherwise. |
Free-trade programs named on the lines in this group: Australia (AUSFTA) (1 lines), Bahrain (BHFTA) (1 lines), Chile (CLFTA) (1 lines), Colombia (CTPA) (1 lines), Agoa (1 lines), Caribbean Basin (1 lines). A preference only applies when the goods meet that program's rules of origin and the claim is made on entry. This page does not estimate Section 301 list rates or anti-dumping duty; enter the applicable Section 301 rate in the calculator yourself and verify current list coverage and exclusions at the USTR exclusion notices.
What decides the rate
9404.21 covers mattresses of cellular rubber or plastics. The general rate is modest, but mattress imports from a number of countries have been subject to anti-dumping proceedings, and an AD duty can exceed every other layer combined. This site does not estimate AD/CVD; the page links to the official search instead.
Where this goes wrong
A mattress topper is not a mattress. Toppers sit in a different line and generally avoid the AD scope, which is why some sellers describe mattresses as toppers. That is a compliance risk, not a planning option.
Inputs and assumptions
| Item | Value | Note |
|---|---|---|
| Duty rate source | USITC HTS, release 2026HTSRev22 | Read at build time from the official schedule export. The general rate column. |
| Rate range in this category | 3% across 1 lines | The spread within one product category is the reason a category average is not usable. |
| MPF | 0.3464% of entered value, min $34.58, max $670.86 | CBP User Fee Table, FY2027. The ad valorem rate is statutory; the floor and cap are adjusted each October. |
| HMF | 0.125% of entered value, ocean cargo only | CBP User Fee Table. Not charged on air freight. |
| Customs value | Transaction value, normally the price paid for the goods | Freight and insurance are not part of US customs value, unlike CIF jurisdictions. |
Questions this page answers
What is the duty on mattresses?
9404.21 carries a 3% general rate for mattresses of cellular rubber or plastics. The tariff rate is not the risk in this category: anti-dumping proceedings have covered mattresses from several origins.
Is a mattress topper treated as a mattress?
No. Toppers sit in a different line and generally fall outside anti-dumping scope. Describing a mattress as a topper to avoid that scope is a compliance exposure, not a planning technique.
Does this estimate include anti-dumping duty?
No. Anti-dumping and countervailing duty are case-specific and can exceed every other layer combined, so they are outside the estimate by design. The calculator covers base duty, the Section 301 and 232 layers you enter, the merchandise processing fee and the harbor maintenance fee.
Data release: 2026HTSRev22. Content as of November 10, 2026. Found an error? Tell us and it gets corrected.