Product classification
HS code for Latex mattress: 9404.21
Mattresses, of cellular rubber or plastics, whether or not covered.
Classification of latex mattress under HS 9404.21
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.
- Covers
- 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
- 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. 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.
Top exporters and importers of HS 940421 (the code used for latex mattress), 2025
In 2025, the largest exporter of HS 940421 (the code used for latex 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 latex 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 latex mattress
Brazil classifies latex 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 latex mattress
What is the HS code for Latex mattress?
The HS code for Latex mattress is 940421 (Mattresses; of cellular rubber or plastics, whether or not covered). The HS code for a latex mattress is 9404.21, which specifically covers mattresses made of cellular rubber or plastics.
How do I classify Latex mattress for customs?
Latex 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.
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.
Which countries are the top exporters of latex mattress (HS 940421)?
In 2025, the top exporters of HS 940421 (the code used for latex 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 latex mattress (HS 940421)?
In 2025, the top importers of HS 940421 (the code used for latex 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 Latex mattress the same in all countries?
The base HS code 940421 for Latex 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 latex mattress in Brazil?
In Brazil, latex mattress (HS 940421) is classified under NCM 9404.21.00.