Key facts
- Most likely codes
- 9404.21, 9404.29
- Candidate codes
- 2
- HS edition
- HS2022
Summary
Mattresses 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”.
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.
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
Duty rates by country
National tariff lines for mattresses are live for the United States. Each page lists the lines under the codes above, with their duty rates where they are live.
- Mattresses in United States12 national lines, duty rates live
Check your exact product
Describe your product, or paste its page, and the classifier suggests the code 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 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.
Sources and updates
The legal texts are from the HS2022 Harmonized System release, live on border.bot since 11 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.