Mattress|HS Code

Mattress harmonized system code

Product Overview A mattress under HS Code 9404 is a pad or mat, often laid on a bed frame, designed to support a reclining body. Key characteristics of the mattress include various dimensions, thicknesses, and compositions, such as foam, latex, innerspring, or hybrid, to cater to different user requirements. The mattress can be processed at multiple levels of firmness and covered with different types of fabric for comfort and durability. HS Code 9404 is further classified into subcategories such as 940410, indicating spring interior mattresses, and 940421, indicating mattresses stuffed with cellular rubber or plastics. The primary commercial applications of mattresses are in residential setups, hospitality industries, hospitals, and dormitories. The mattress under HS Code 9404 holds a robust market positioning due to its essential role in ensuring comfortable sleep and rest, contributing to improved health and productivity. HS Code Classification & Trade Specifications The complete HS Code Structure for mattresses is 9404.21, with the first two digits (94) representing the Chapter for furniture, the next two (04) indicating the Heading for mattress supports and articles of bedding, and the last two digits (21) signifying the Subheading for mattresses stuffed with cellular rubber or plastics. The classification rationale is based on the product's use for sleeping or resting, and its composition. Trade considerations for mattresses under this HS Code include packaging in protective plastic or cartons for preservation and safe transportation. Shipping requirements often entail the use of pallets or containers for bulk transport. Quality standards for mattresses are governed by various international norms, such as ISO 16980 for latex mattresses or BS 7177 for fire safety, ensuring compliance with health, safety, and environmental considerations. The description adheres to WTO and customs documentation standards, ensuring consistency with international trade classification systems.

Mattress 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.