{
  "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”.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Most likely codes",
      "value": "9404.21, 9404.29",
      "source": null
    },
    {
      "label": "Chapter",
      "value": "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",
      "source": null,
      "url": "https://border.bot/hs-codes/94"
    },
    {
      "label": "Candidate codes",
      "value": "2",
      "source": null
    },
    {
      "label": "HS edition",
      "value": "HS2022",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "What is the HS code for mattresses?",
      "answer": "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”."
    },
    {
      "question": "Does the material change the HS code for mattresses?",
      "answer": "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."
    }
  ],
  "sections": [
    {
      "id": "choose",
      "title": "How to choose the right code",
      "text": [
        "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."
      ]
    },
    {
      "id": "codes",
      "title": "Codes for mattresses",
      "text": [
        "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."
      ]
    },
    {
      "id": "similar",
      "title": "Similar products",
      "text": [
        "Products in the same category as mattresses, or classified under the same headings."
      ]
    },
    {
      "id": "countries",
      "title": "Duty rates by country",
      "text": [
        "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."
      ]
    },
    {
      "id": "check",
      "title": "Check your exact product",
      "text": [
        "Describe your product, or paste its page, and the classifier suggests the code with its reasons."
      ]
    },
    {
      "id": "note",
      "title": "Classification depends on the exact product",
      "text": [
        "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."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
  "data": {
    "type": "product-topic",
    "topic": {
      "slug": "mattresses",
      "name": "Mattresses",
      "singular": "mattress",
      "plural": "mattresses",
      "synonyms": [
        "memory foam mattress",
        "foam mattress",
        "spring mattress",
        "pocket sprung mattress"
      ],
      "category": {
        "id": "furniture",
        "name": "Furniture"
      }
    },
    "edition": "HS2022",
    "codes": [
      {
        "code": "940421",
        "role": "likely",
        "when": "it is of cellular rubber or plastics, such as foam, covered or not",
        "legalText": "Mattresses: Of cellular rubber or plastics, whether or not covered",
        "levels": [
          "Mattresses",
          "Of cellular rubber or plastics, whether or not covered"
        ],
        "heading": {
          "code": "9404",
          "description": "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"
        },
        "chapter": {
          "code": "94",
          "description": "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"
        }
      },
      {
        "code": "940429",
        "role": "likely",
        "when": "it is of other materials, such as a sprung mattress",
        "legalText": "Mattresses: Of other materials",
        "levels": [
          "Mattresses",
          "Of other materials"
        ],
        "heading": {
          "code": "9404",
          "description": "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"
        },
        "chapter": {
          "code": "94",
          "description": "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"
        }
      },
      {
        "code": "940410",
        "role": "elsewhere",
        "when": "it is a mattress support, such as a slatted base",
        "legalText": "Mattress supports",
        "levels": [
          "Mattress supports"
        ],
        "heading": {
          "code": "9404",
          "description": "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"
        },
        "chapter": {
          "code": "94",
          "description": "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"
        }
      }
    ],
    "questions": [
      {
        "about": "material",
        "codes": [
          "940421",
          "940429"
        ],
        "question": "Is the mattress made of foam (cellular rubber or plastics), or of other materials such as springs?"
      }
    ],
    "similar": [
      {
        "slug": "duvets",
        "name": "Duvets",
        "category": {
          "id": "home-kitchen",
          "name": "Home and kitchen"
        },
        "codes": [
          "940440"
        ]
      },
      {
        "slug": "pillows",
        "name": "Pillows",
        "category": {
          "id": "home-kitchen",
          "name": "Home and kitchen"
        },
        "codes": [
          "940490"
        ]
      },
      {
        "slug": "office-chairs",
        "name": "Office chairs",
        "category": {
          "id": "furniture",
          "name": "Furniture"
        },
        "codes": [
          "940139"
        ]
      },
      {
        "slug": "sofas",
        "name": "Sofas",
        "category": {
          "id": "furniture",
          "name": "Furniture"
        },
        "codes": [
          "940161",
          "940171"
        ]
      }
    ],
    "countries": [
      {
        "code": "US",
        "name": "United States",
        "slug": "united-states",
        "lines": 12,
        "ratesLive": true
      }
    ],
    "provenance": [
      {
        "dataset": "GLOBAL:hs",
        "country": "GLOBAL",
        "kind": "hs",
        "seq": 2,
        "version": "mytraddal hs2022.csv (HS 2022)",
        "liveAt": "2026-10-11T06:04:17.693Z",
        "origin": "upload",
        "sourceUrls": []
      }
    ],
    "dateModified": "2026-10-11T08:23:53.439Z",
    "seo": {
      "canonicalPath": "/hs-codes/for/mattresses",
      "robots": "index",
      "sitemap": true,
      "reasons": [
        "published topic, every candidate in the live HS release"
      ]
    }
  },
  "links": {
    "self": "https://border.bot/hs-codes/for/mattresses.json",
    "html": "https://border.bot/hs-codes/for/mattresses",
    "canonical": "https://border.bot/hs-codes/for/mattresses",
    "markdown": "https://border.bot/hs-codes/for/mattresses.md",
    "tools": {
      "classifier": "https://border.bot/tools/hs-code-classifier?product=mattress",
      "calculator": "https://border.bot/tools/landed-cost-calculator",
      "api": "https://api.border.bot/v1"
    }
  },
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://border.bot/legal/terms",
  "notice": "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.",
  "catalogVersion": "08bc53aa"
}