A hybrid mattress is classified based on its essential character. If the innerspring coil system provides the primary structural and functional support, it would typically fall under non-foam mattresses. If the foam layer is dominant in terms of thickness, weight, or commercial identity, the foam-mattress heading may apply. Given the ambiguity, importers of hybrid products should seek a binding ruling from CBP or consult a licensed customs broker.

Importers should maintain detailed records of the country of origin, manufacturing process, and material composition. If the product originates from a country covered by an active order, a scope exclusion request or a formal scope ruling from the Department of Commerce may be required. Country-of-origin certifications from the manufacturer and production records are typically the minimum documentation CBP expects at entry.