HS Code for Latex mattress

Latex mattresses are classified under HS code 9404.21. This classification is based on the material composition of the mattress core and the specific provisions of Chapter 94, which covers furniture, bedding, and similar furnishings. Heading 9404 specifically applies to mattress supports and articles of bedding. Subheading 9404.21 is reserved for mattresses made of cellular rubber or plastics, whether or not they are covered with textile fabric. Latex is technically defined as a cellular rubber (either natural or synthetic). According to GRI 3(b), composite goods consisting of different materials—such as a latex core with a quilted cotton cover—are classified according to the material that gives them their essential character. In the case of a latex mattress, the cellular rubber core provides the support and functional utility of the product, thus dictating the classification. This code applies regardless of whether the mattress is shipped vacuum-sealed, rolled, or in its full expanded state, as the material composition remains the defining factor for customs authorities.

Products Included

• Natural latex foam mattresses
• Synthetic latex mattresses
• Hybrid mattresses with a primary latex support layer
• Latex mattresses with removable textile covers
• Cellular rubber mattresses for medical or home use

Common Misclassification

Latex mattresses are often confused with HS code 9404.29, which covers mattresses made of 'other materials' such as innersprings or non-cellular materials. If the mattress contains springs, it must be classified under 9404.29 even if it has a latex topper. Additionally, some importers mistakenly use 4016.99, which covers general articles of vulcanized rubber. However, because Chapter 94 specifically addresses bedding and mattresses, it takes legal precedence over the general rubber category in Chapter 40.

FAQ

What is the HS code for Latex mattress?

The HS code for a latex mattress is 9404.21, which specifically covers mattresses made of cellular rubber or plastics.

Is a mattress with a latex topper classified under 9404.21?

Only if the core of the mattress is cellular rubber. If the core is made of springs and only the top layer is latex, it should be classified under 9404.29.