HS Code 94.04 – Mattress supports; articles of bedding (e.g. mattresses, quilts, eiderdowns, cushions pouffes and pillows), fitted with springs or stuffed, whether or not covered

HS code 9404 is a 4-digit heading in the Harmonized System that covers: Mattress supports; articles of bedding (e.g. mattresses, quilts, eiderdowns, cushions pouffes and pillows), fitted with springs or stuffed, whether or not covered. HS Heading 9404 covers mattress supports and various articles of bedding, distinctively characterized by being 'fitted with springs or stuffed, whether or not covered.' This classification specifically targets items designed for sleep, rest, and comfort, establishing a clear boundary from general furniture (9401, 9403) and textile articles (Chapter 63). The 'stuffed' criterion is crucial, encompassing items filled with materials like foam, feathers, down, synthetic fibers, or other padding. This includes a wide array of products such as all types of mattresses (spring, foam, latex), mattress supports (like box springs and slatted bases), quilts, eiderdowns, duvets, cushions, pouffes (when primarily for lying/resting, not seating), and pillows. The presence of springs or stuffing is the defining characteristic that elevates these items from simple fabric covers to specialized bedding. For trade compliance, accurate classification under 9404 is essential, influencing import duties, customs declarations, and adherence to specific safety and flammability standards often associated with bedding. This heading plays a significant role in the global home furnishings market, reflecting consumer demand for comfort and sleep solutions, and forms a key component of Chapter 94, which encompasses various articles for domestic and commercial furnishing.

Spring mattresses, Foam mattresses, Latex mattresses, Futon mattresses, Box springs, Slatted bed bases, Feather pillows, Memory foam pillows, Down quilts, Synthetic fiber duvets, Comforters, Sleeping bags (if primarily bedding), Upholstered pouffes (for lying/resting), Floor cushions (stuffed), Mattress toppers, Mattress protectors (if stuffed), Bolster pillows, Baby crib mattresses, Pet beds (if stuffed/sprung), Waterbed mattresses, Air mattresses (inflatable, for bedding).

A frequent misclassification involves confusing items under 9404 with general textile articles of Chapter 63. For instance, bed linen, blankets (not stuffed), or non-stuffed mattress covers belong in Chapter 63, whereas stuffed or sprung items are in 9404. Similarly, a pouffe primarily designed for sitting might be classified under 9401, while one clearly intended for lounging or as a footrest and stuffed, falls under 9404. Another common error is classifying non-stuffed decorative cushions as 9404; if not stuffed, they are generally under Chapter 63.

In 2025, the top exporters of HS code 9404 in UN Comtrade data were China ($10.8B, 50% of world exports), Poland ($1.4B) and Germany ($779M). World exports came to about $21.6B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

In 2025, the top importers of HS code 9404 in UN Comtrade data were the United States ($3.8B, 20% of world imports), Germany ($1.6B) and Japan ($1.3B). World imports came to about $18.6B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

HS code 9404 is a 4-digit heading under Chapter 94 of the Harmonized System. The first 2 digits (94) identify the chapter, and digits 3-4 (04) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.