HS code · 6-digit subheading
HS Code 9404.21 – Mattresses; of cellular rubber or plastics, whether or not covered
HS code 9404.21 is the 6-digit subheading for mattresses, of cellular rubber or plastics, whether or not covered. It is used for memory foam mattresses, latex foam mattresses, polyurethane foam mattresses, gel foam mattresses and hybrid foam mattresses.
What HS 9404.21 covers
This HS code covers mattresses made from cellular rubber or plastics, whether or not covered, which primarily includes memory foam, latex foam, and polyurethane foam mattresses. These products are highly valued for their ergonomic properties, pressure relief, and hypoallergenic qualities, making them popular choices in modern bedding. International trade in these advanced mattresses is robust, with developed nations being primary importers due to high consumer demand for innovative sleep technology and comfort. Exporters benefit from economies of scale in foam production and efficient global logistics, often originating from countries with strong chemical and textile industries. Key factors in trade include material quality, density, certifications (e.g., CertiPUR-US, OEKO-TEX), and brand reputation. The market is dynamic, characterized by continuous innovation in foam formulations and hybrid designs to enhance sleep quality.
- Covers
- Memory foam mattresses
- Latex foam mattresses
- Polyurethane foam mattresses
- Gel foam mattresses
- Hybrid foam mattresses
- Crib foam mattresses
- Roll-packed foam mattresses
- Examples
- Tempur-Pedic Cloud
- Casper Original
- Nectar Memory Foam
- Purple Hybrid Premier
- Leesa Original
- Zinus Green Tea Memory Foam Mattress
Codes often confused with 9404.21
Common mistake. Can be confused with mattresses of other materials (940429) if the cellular nature isn't clearly identified, or with mattress toppers (940490) if not a full mattress.
Top exporters and importers of HS code 940421, 2025
In 2025, the largest exporter of HS code 940421 in UN Comtrade data was China, with 25% of world exports; the largest importer in UN Comtrade data was the United States, with 20% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 China $730M 25% of world exports
- 2 Poland $393M 14% of world exports
- 3 Indonesia $267M 9.3% of world exports
World total: $2.9B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $544M 20% of world imports
- 2 Germany $275M 10% of world imports
- 3 France $135M 5.0% of world imports
World total: $2.7B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for 9404.21
Brazil does not split HS 9404.21: its NCM code is 9404.21.00.
All Brazil NCM codes in heading 94.04 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
Questions about HS 9404.21
What is HS code 940421?
HS code 940421 is a 6-digit subheading in the Harmonized System that covers: Mattresses; of cellular rubber or plastics, whether or not covered. This HS code covers mattresses made from cellular rubber or plastics, whether or not covered, which primarily includes memory foam, latex foam, and polyurethane foam mattresses. These products are highly valued for their ergonomic properties, pressure relief, and hypoallergenic qualities, making them popular choices in modern bedding. International trade in these advanced mattresses is robust, with developed nations being primary importers due to high consumer demand for innovative sleep technology and comfort. Exporters benefit from economies of scale in foam production and efficient global logistics, often originating from countries with strong chemical and textile industries. Key factors in trade include material quality, density, certifications (e.g., CertiPUR-US, OEKO-TEX), and brand reputation. The market is dynamic, characterized by continuous innovation in foam formulations and hybrid designs to enhance sleep quality.
What products fall under HS code 940421?
Memory foam mattresses, latex foam mattresses, polyurethane foam mattresses, gel foam mattresses, hybrid foam mattresses, crib foam mattresses, roll-packed foam mattresses
What are common misclassifications for HS code 940421?
Can be confused with mattresses of other materials (940429) if the cellular nature isn't clearly identified, or with mattress toppers (940490) if not a full mattress.
Which countries are the top exporters of goods under HS code 940421?
In 2025, the top exporters of HS code 940421 in UN Comtrade data were China ($730M, 25% of world exports), Poland ($393M) and Indonesia ($267M). World exports came to about $2.9B, 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.
Which countries are the top importers of goods under HS code 940421?
In 2025, the top importers of HS code 940421 in UN Comtrade data were the United States ($544M, 20% of world imports), Germany ($275M) and France ($135M). World imports came to about $2.7B, 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.
How is HS code 940421 structured?
HS code 940421 is a 6-digit subheading under the Harmonized System. The first 2 digits (94) identify the chapter, digits 3-4 (04) identify the heading, and digits 5-6 (21) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 940421?
In Brazil, HS code 940421 is NCM 9404.21.00. The last two digits are 00 because Brazil does not split this HS code further.