Yes. Both natural latex foam (cellular rubber) and synthetic foam materials such as polyurethane memory foam (cellular plastics) fall within this heading, because the classification criterion is the cellular structure of the material rather than its chemical origin. A mattress combining both materials is classified based on its essential character.

The US has imposed antidumping and countervailing duties on mattresses from several countries, covering a broad range of mattress types including foam constructions. These orders have prompted significant supply-chain shifts as importers seek compliant sources. Importers should verify the current list of covered countries and product scope with a licensed customs broker before sourcing, as the orders have been amended and extended over time.