HS Code for Foam mattress

Foam mattresses are classified under HS code 940421. This code is situated within Chapter 94, which covers furniture, bedding, and mattress supports. Specifically, heading 9404 includes mattress supports and articles of bedding fitted with springs or stuffed or internally fitted with any material. Subheading 940421 is reserved for mattresses made of cellular rubber or plastics, whether or not they are covered with textile fabric. The classification logic follows the material of the mattress core. If the core is composed of polyurethane foam, memory foam, or latex (cellular rubber), it falls under this code. This classification applies to both finished consumer goods and mattress cores intended for further processing, provided they have the essential character of a mattress. Under the Harmonized System's General Rules of Interpretation, specifically GRI 3(b), composite goods are classified by the material that gives them their essential character. For these mattresses, the cellular plastic or rubber core provides the support and comfort functions, thus defining the product. This code is used globally to monitor the trade of bedding products and is often subject to specific safety and flammability standards in various jurisdictions. The presence of a removable or permanent fabric cover does not change the classification, as the cellular material defines the product's primary identity.

Products Included

• Memory foam mattresses
• Polyurethane (PU) foam mattresses
• Natural or synthetic latex foam mattresses
• Viscoelastic foam mattresses
• Hybrid mattresses where the primary support is cellular foam

Common Misclassification

A frequent misclassification occurs with HS code 3921, which covers plates, sheets, and strips of cellular plastics. While the raw material for a foam mattress is a cellular plastic sheet, once it is cut to size and shaped for use as a mattress, it must be classified in Chapter 94. Another error is using 940429, which is for mattresses made of other materials like cotton, wool, or inner springs. If a mattress contains both springs and foam, its classification depends on which component provides the essential character, though most spring mattresses fall under 940429.

FAQ

What is the HS code for Foam mattress?

The HS code for a mattress made of cellular rubber or plastics is 940421.

Does a memory foam topper use the same code?

No, mattress toppers are often classified under 940490 as other bedding articles, unless they are thick enough to be considered a mattress in their own right.