Product classification
HS code for Foam mattress: 9404.21
Mattresses, of cellular rubber or plastics, whether or not covered.
Classification of foam mattress under HS 9404.21
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.
- Covers
- 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
- Also under 9404.21
- 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. 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.
Top exporters and importers of HS 940421 (the code used for foam mattress), 2025
In 2025, the largest exporter of HS 940421 (the code used for foam mattress) 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.
Figures cover everything classified under HS 940421, not only foam mattress.
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 foam mattress
Brazil classifies foam mattress under NCM 9404.21.00: HS 9404.21 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about foam mattress
What is the HS code for Foam mattress?
The HS code for Foam mattress is 940421 (Mattresses; of cellular rubber or plastics, whether or not covered). The HS code for a mattress made of cellular rubber or plastics is 940421.
How do I classify Foam mattress for customs?
Foam mattress is classified under HS code 940421 — Mattresses; of cellular rubber or plastics, whether or not covered. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of foam mattress (HS 940421)?
In 2025, the top exporters of HS 940421 (the code used for foam mattress) 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 foam mattress (HS 940421)?
In 2025, the top importers of HS 940421 (the code used for foam mattress) 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.
Is the HS code for Foam mattress the same in all countries?
The base HS code 940421 for Foam mattress 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 foam mattress in Brazil?
In Brazil, foam mattress (HS 940421) is classified under NCM 9404.21.00.