HS Code for Box spring

A box spring is classified under HS code 9404.10. This code is found in Chapter 94, which covers furniture, bedding, mattresses, and similar stuffed furnishings. Heading 9404 specifically includes mattress supports and articles of bedding fitted with springs or filled with any material. Sub-heading 9404.10 is designated for "mattress supports." A box spring qualifies as a mattress support because its primary function is to provide a level surface and shock absorption for a mattress, typically consisting of a wooden frame containing springs and covered in fabric. The classification is straightforward under GRI 1, as the box spring is the quintessential example of a mattress support. It is important to note that the box spring is classified separately from the bed frame (which is furniture) and the mattress itself, even if they are sold as a set.

Products Included

• Standard box springs
• Slatted bed bases (wooden or metal)
• Foundation bases for mattresses
• Sprung bed bases
• Platform bases with integrated supports

Common Misclassification

Box springs are often misclassified under 9403.50, which covers wooden furniture of a kind used in the bedroom. However, because 9404 is more specific to mattress supports, it takes precedence. Another common error is using 7320.20 for the steel springs found inside the box spring. According to the Section XV notes, finished articles of furniture or bedding are classified in Chapter 94 regardless of the material of the internal components.

FAQ

What is the HS code for box spring?

The HS code for a box spring is 9404.10, categorized as a mattress support.

Is a box spring classified the same as a mattress?

No, while they are in the same heading (9404), mattresses are classified under 9404.21 or 9404.29, whereas box springs are 9404.10.