---
title: "9404.21.00.00 – Of cellular rubber or plastics, whether…: Canada tariff & duty rate"
description: "HS 9404.21.00.00 Of cellular rubber or plastics, whether or not covered: MFN 9.5%. Every CBSA tariff treatment's rate, excise and regulating agencies…"
canonical: "https://www.adhocs.ca/hs-codes/9404.21.00.00"
last_updated: 2026-09-24
---

# 9404.21.00.00 Of cellular rubber or plastics, whether or not covered

## Where it sits in the tariff

- [94](https://www.adhocs.ca/hs-codes/94) Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
- [9404](https://www.adhocs.ca/hs-codes/9404) Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered
- 9404.21 Mattresses

## Rate, agencies and charges

- **MFN:** 9.5%
- **Regulated by:** HC
- **Added charges, SIMA:** Special Import Measures Act duty may apply:
  - Mattresses: anti-dumping and countervailing duty on goods from China.
  - The duty depends on the exporter. Choose a country in the calculator to see the most it can be.

## Duty rates by tariff treatment

| Tariff treatment | Rate |
| --- | --- |
| Most Favoured Nation (MFN) | 9.5% |
| United States Tariff (CUSMA/USMCA) (UST) | Free |
| General Tariff (GT) | 35% |
| Commonwealth Caribbean Countries Tariff (CCCT) | Free |
| Least Developed Country Tariff (LDCT) | Free |
| General Preferential Tariff (GPT) | 6% |
| Mexico Tariff (CUSMA/USMCA) (MXT) | Free |
| Canada-Israel Agreement Tariff (CIAT) | Free |
| Chile Tariff (Canada-Chile FTA) (CT) | Free |
| Costa Rica Tariff (Canada-Costa Rica FTA) (CRT) | Free |
| Iceland Tariff (IT) | Free |
| Norway Tariff (NT) | Free |
| Switzerland-Liechtenstein Tariff (SLT) | Free |
| Peru Tariff (Canada-Peru FTA) (PT) | Free |
| Colombia Tariff (Canada-Colombia FTA) (COLT) | Free |
| Jordan Tariff (Canada-Jordan FTA) (JT) | Free |
| Panama Tariff (Canada-Panama FTA) (PAT) | Free |
| Honduras Tariff (Canada-Honduras FTA) (HNT) | Free |
| Korea Tariff (Canada-Korea FTA) (KRT) | Free |
| Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Tariff (CEUT) | Free |
| Ukraine Tariff (Canada-Ukraine FTA) (UAT) | Free |
| Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Tariff (CPTPT) | Free |
| United Kingdom Tariff (UKT) | Free |
| Comprehensive and Progressive United Kingdom Tariff (CPUKT) | Free |

Per unit. Rates as of 2026-09-24. [Source: CBSA Customs Tariff](https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/menu-eng.html).

The page's duty calculator prices the duty and GST for a value and a country of origin, with each tariff treatment the origin can claim.