HS code for mattresses in the United States
Last updated
Key facts
- Most likely codes
- 9404.21, 9404.29
- Candidate codes
- 2
- HS edition
- HS2022
- National lines
- 12
- General duty (MFN)
- 3%, 6%
Summary
Mattresses imported into the United States are usually classified under HS code 9404.21 when it is of cellular rubber or plastics, such as foam, covered or not, and under 9404.29 when it is of other materials, such as a sprung mattress. Both sit in heading 94.04, “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”. The tariff of the United States has 12 national lines under these codes. The general (MFN) duty in the United States on the national lines under 9404.21 and 9404.29 is 3% or 6%, depending on the line.
How to choose the right code
Is the mattress made of foam (cellular rubber or plastics), or of other materials such as springs? Use 9404.21 when it is of cellular rubber or plastics, such as foam, covered or not. Use 9404.29 when it is of other materials, such as a sprung mattress.
Some similar goods are classified elsewhere: 9404.10 applies when it is a mattress support, such as a slatted base.
Goods of mixed materials are generally classified by the material that gives them their essential character.
Codes for mattresses
Each code is listed with its legal text from the HS2022 Harmonized System release, quoted as published, and the condition under which it applies to mattresses.
- 9404.21
Most likely
Legal text: “Mattresses: Of cellular rubber or plastics, whether or not covered”
Heading 94.04: “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”
Applies when it is of cellular rubber or plastics, such as foam, covered or not.
- 9404.29
Most likely
Legal text: “Mattresses: Of other materials”
Heading 94.04: “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”
Applies when it is of other materials, such as a sprung mattress.
- 9404.10
Classified elsewhere
Legal text: “Mattress supports”
Heading 94.04: “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”
Applies when it is a mattress support, such as a slatted base.
National lines in the United States
The tariff of the United States splits these codes into 12 national lines, listed with their published text and general duty.
The general (MFN) duty in the United States on the national lines under 9404.21 and 9404.29 is 3% or 6%, depending on the line. Import VAT or sales tax is charged on top, and de minimis rules can change what is due; the landed cost calculator works it out for a shipment.
Under 9404.21
- 9404.21.00.10“Of cellular rubber or plastics, whether or not covered › For use in a crib or toddler bed”3%
- 9404.21.00.13“Of cellular rubber or plastics, whether or not covered › Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm”3%
- 9404.21.00.95“Of cellular rubber or plastics, whether or not covered › Other”3%
Under 9404.29
- 9404.29.10.05“Of other materials › Of cotton › For use in a crib or toddler bed”3%
- 9404.29.10.13“Of other materials › Of cotton › Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm”3%
- 9404.29.10.95“Of other materials › Of cotton › Other”3%
- 9404.29.90.05“Of other materials › Other › Uncovered innerspring units › For use in a crib or toddler bed”6%
- 9404.29.90.13“Of other materials › Other › Uncovered innerspring units › Of a width exceeding 91 cm, of a length exceeding 184 cm, and of a depth exceeding 8 cm”6%
- 9404.29.90.50“Of other materials › Other › Uncovered innerspring units › Other”6%
- 9404.29.90.85“Of other materials › Other › Other › For use in a crib or toddler bed”6%
- 9404.29.90.87“Of other materials › Other › Other › Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm”6%
- 9404.29.90.95“Of other materials › Other › Other › Other”6%
Similar products
Products in the same category as mattresses, or classified under the same headings.
- DuvetsHS 9404.40
- PillowsHS 9404.90
- Office chairsHS 9401.39
- SofasHS 9401.61, 9401.71
Check your exact product
Describe your product, or paste its page, and the classifier suggests the code in the tariff of the United States with its reasons.
Classification depends on the exact product
The right code depends on what the product is made of, how it is made and what it is for, so two products sold as mattresses can fall under different codes.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.
Frequently asked questions
What is the HS code for mattresses?
Mattresses imported into the United States are usually classified under HS code 9404.21 when it is of cellular rubber or plastics, such as foam, covered or not, and under 9404.29 when it is of other materials, such as a sprung mattress. Both sit in heading 94.04, “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”.
Does the material change the HS code for mattresses?
Yes. Use 9404.21 when it is of cellular rubber or plastics, such as foam, covered or not. Use 9404.29 when it is of other materials, such as a sprung mattress.
What is the duty on mattresses imported into the United States?
The general (MFN) duty in the United States on the national lines under 9404.21 and 9404.29 is 3% or 6%, depending on the line. Import VAT or sales tax is charged on top, and de minimis rules can change what is due; the landed cost calculator works it out for a shipment.
Sources and updates
The legal texts are from the HS2022 Harmonized System release, live on border.bot since 11 October 2026.
The national lines are from the tariff release of the United States (2026HTSRev21), live on border.bot since 9 October 2026.
The duty rates are from the live rates release, live on border.bot since 9 October 2026.
The conditions and questions on this page were written for mattresses by border.bot and checked against those legal texts; the page changes when a new release goes live or the topic is reviewed again.
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