Foam mattress hs code
foam mattress classified under HS code 9404.21
Mattresses; of cellular rubber or plastics, whether or not covered
Chapter Note
1.- This Chapter does not cover :
(a) Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;
(b) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of
heading 70.09;
(c) Articles of Chapter 71;
(d) Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar
goods of plastics (Chapter 39), or safes of heading 83.03;
(e) Furniture specially designed as parts of refrigerating or freezing equipment of heading 84.18;
furniture specially designed for sewing machines (heading 84.52);
(f) Lamps or light sources and parts thereof of Chapter 85;
(g) Furniture specially designed as parts of apparatus of heading 85.18 (heading 85.18), of
headings 85.19 or 85.21 (heading 85.22) or of headings 85.25 to 85.28 (heading 85.29);
(h) Articles of heading 87.14;
(ij) Dentists' chairs incorporating dental appliances of heading 90.18 or dentists' spittoons
(heading 90.18);
(k) Articles of Chapter 91 (for example, clocks and clock cases);
(l) Toy furniture or toy luminaires and lighting fittings (heading 95.03), billiard tables or other
furniture specially constructed for games (heading 95.04), furniture for conjuring tricks or
decorations (other than lighting strings) such as Chinese lanterns (heading 95.05); or
(m) Monopods, bipods, tripods and similar articles (heading 96.20).
2.- The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings
only if they are designed for placing on the floor or ground.
The following are, however, to be classified in the above-mentioned headings even if they are designed
to be hung, to be fixed to the wall or to stand one on the other :
(a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports
for fixing them to the wall) and unit furniture;
(b) Seats and beds.
3.- (A) In headings 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs
(whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble
or other stone or of any other material referred to in Chapter 68 or 69.
(B) Goods described in heading 94.04, presented separately, are not to be classified in heading 94.01,
94.02 or 94.03 as parts of goods.4.- For the purposes of heading 94.06, the expression “prefabricated buildings” means buildings which
are finished in the factory or put up as elements, presented together, to be assembled on site, such as
housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.
Prefabricated buildings include "modular building units" of steel, normally presented in the size and
shape of a standard shipping container, but substantially or completely pre-fitted internally. Such
modular building units are normally designed to be assembled together to form permanent buildings.
Product Overview
Product Overview
Foam mattresses classified under HS Code 940421 are defined as bedding products composed primarily of flexible polyurethane foam or similar synthetic foam materials, designed to provide cushioning and support for sleeping applications. These mattresses typically exhibit dimensions conforming to standard bedding sizes, with thickness ranging from 5 cm to 30 cm, and density values between 20 kg/m³ and 50 kg/m³, ensuring optimal comfort and durability. The manufacturing process involves molding or layering foam with or without additional fabric covers, achieving varying firmness levels and enhanced breathability. Subcategories within HS Code 940421 include foam mattresses with integrated springs, memory foam variants, and multi-layer composite foam mattresses, each tailored to specific market needs. Commercially, these products find extensive application in hospitality sectors, healthcare institutions, retail bedding markets, and domestic usage. Their value proposition lies in lightweight construction, ease of handling, and cost-effective production, positioning them competitively within global mattress trade channels.
HS Code Classification & Trade Specifications
The HS Code 940421 falls under Chapter 94 (Furniture; bedding), Heading 9404 (Mattresses; mattresses supports; cushions and similar stuffed furnishings), with Subheading 940421 specifically designating foam mattresses. This classification is justified by the product’s primary material composition—polyurethane or similar foam—and its intended use as a sleeping surface. Trade considerations emphasize packaging in moisture-resistant, sealed polyethylene bags or vacuum-compressed wraps to maintain product integrity during transit. Standard shipment units often include palletized stacks to optimize container space and prevent deformation. Preservation methods focus on protecting foam resilience and hygiene, adhering to international standards such as ISO 9001 and OEKO-TEX certifications where applicable. Compliance with WTO agreements and harmonized tariff schedules ensures consistent customs treatment. Accurate classification under 940421 facilitates streamlined customs clearance, tariff application, and import/export documentation for trade professionals managing cross-border mattress transactions.
