SITCSection 8
U.S. imports of mattresses of cellular rubber or plastics (SITC 82123) totaled $25.7M in April 2026, traded with 47 countries.
Importers of Mattresses of Cellular Rubber or Plastics paid $2.7M in duties in April 2026 — an effective duty rate of 12% on $21.5M in dutiable value, based on actual customs collections rather than the published tariff schedule.
Last updated: April 2026 dataFoam mattresses constructed from cellular rubber (latex foam) or cellular plastics (polyurethane, memory foam, and similar materials) are distinguished from other mattress types by their core material, which drives both their performance characteristics and their classification. Memory foam and latex mattresses have grown substantially in the direct-to-consumer e-commerce channel, increasing import volumes and drawing trade-remedy scrutiny. Importers should note that antidumping and countervailing duty orders have been applied to mattresses from multiple origins, and the cellular-material distinction does not exempt a product from those orders.
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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.
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Monthly import values over time