Product classification
HS code for Box spring: 9404.10
Mattress supports.
Classification of box spring under HS 9404.10
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.
- Covers
- Standard box springs
- Slatted bed bases (wooden or metal)
- Foundation bases for mattresses
- Sprung bed bases
- Platform bases with integrated supports
- Also under 9404.10
- Sealy Posturepedic Box Spring
- Serta iComfort Foundation
- Zinus SmartBase
- Tempur-Pedic Ergo Extend Base
- IKEA LURÖY Slatted Bed Base
Codes often confused with 9404.10
Common mistake. 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.
Top exporters and importers of HS 940410 (the code used for box spring), 2025
In 2025, the largest exporter of HS 940410 (the code used for box spring) in UN Comtrade data was China, with 67% of world exports; the largest importer in UN Comtrade data was Germany, with 9.0% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 940410, not only box spring.
Top exporters 2025 · share of world exports
- 1 China $1.4B 67% of world exports
- 2 Malaysia $80M 3.8% of world exports
- 3 Germany $68M 3.2% of world exports
World total: $2.1B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $81M 9.0% of world imports
- 2 Netherlands $65M 7.2% of world imports
- 3 France $63M 7.0% of world imports
World total: $901M 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 box spring
Brazil classifies box spring under NCM 9404.10.00: HS 9404.10 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about box spring
What is the HS code for Box spring?
The HS code for Box spring is 940410 (Mattress supports). The HS code for a box spring is 9404.10, categorized as a mattress support.
How do I classify Box spring for customs?
Box spring is classified under HS code 940410 — Mattress supports. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of box spring (HS 940410)?
In 2025, the top exporters of HS 940410 (the code used for box spring) in UN Comtrade data were China ($1.4B, 67% of world exports), Malaysia ($80M) and Germany ($68M). World exports came to about $2.1B, 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 box spring (HS 940410)?
In 2025, the top importers of HS 940410 (the code used for box spring) in UN Comtrade data were Germany ($81M, 9.0% of world imports), the Netherlands ($65M) and France ($63M). World imports came to about $901M, 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.
Is the HS code for Box spring the same in all countries?
The base HS code 940410 for Box spring is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for box spring in Brazil?
In Brazil, box spring (HS 940410) is classified under NCM 9404.10.00.