HS Code for Mattress foundation

A mattress foundation, often referred to as a box spring or a bed base, is classified under HS code 9404.10. This code specifically covers "mattress supports." According to the Chapter 94 notes, mattress supports are defined as the part of a bed designed to support the mattress, consisting of a wooden or metal frame fitted with springs or steel wire mesh, or an internal framework of wood or metal providing a base for a mattress. This classification is distinct from the bed frame itself (the bedstead) and the mattress. The foundation is considered an article of bedding or similar furnishing. The classification is determined by the function of the item as a support structure for a mattress rather than as a piece of general furniture. Whether the foundation is upholstered or plain, if its primary purpose is to provide a resilient surface for a mattress to rest upon, it falls under 9404.10.

Products Included

• Box springs
• Slatted bed bases (built-in)
• Upholstered mattress foundations
• Wooden mattress bases with internal springs

Common Misclassification

Mattress foundations are often misclassified under HS code 9403.50 (wooden furniture of a kind used in the bedroom) or 9403.20 (metal furniture). These codes are for the bedstead (the decorative frame). If the item is the support base, 9404.10 is the correct code. Another common error is 9404.21 or 9404.29, which are reserved for the mattresses themselves. A foundation is a support for a mattress, not the mattress itself.

FAQ

What is the HS code for a mattress foundation?

The HS code for a mattress foundation is 9404.10, classified as a mattress support.

Does this code include motorized adjustable bed bases?

Generally, yes, if the motorized base serves as the mattress support. However, if the base is integrated into a complete bedstead, some customs authorities may classify the entire unit under 9403.