Product classification
HS code for Mattress foundation: 9404.10
Mattress supports.
Classification of mattress foundation under HS 9404.10
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.
- Covers
- Box springs
- Slatted bed bases (built-in)
- Upholstered mattress foundations
- Wooden mattress bases with internal springs
- Also under 9404.10
- Sealy Posturepedic Box Spring
- Serta iComfort Foundation
- Zinus SmartBase
- Tempur-Pedic Ergo Extend Base
- IKEA LURÖY Slatted Bed Base
Codes often confused with 9404.10
Common mistake. 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.
Top exporters and importers of HS 940410 (the code used for mattress foundation), 2025
In 2025, the largest exporter of HS 940410 (the code used for mattress foundation) in UN Comtrade data was China, with 67% of world exports; the largest importer in UN Comtrade data was Germany, with 9.0% 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 940410, not only mattress foundation.
Top exporters 2025 · share of world exports
- 1 China $1.4B 67% of world exports
- 2 Malaysia $80M 3.8% of world exports
- 3 Germany $68M 3.2% of world exports
World total: $2.1B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $81M 9.0% of world imports
- 2 Netherlands $65M 7.2% of world imports
- 3 France $63M 7.0% of world imports
World total: $901M 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 mattress foundation
Brazil classifies mattress foundation under NCM 9404.10.00: HS 9404.10 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about mattress foundation
What is the HS code for Mattress foundation?
The HS code for Mattress foundation is 940410 (Mattress supports). The HS code for a mattress foundation is 9404.10, classified as a mattress support.
How do I classify Mattress foundation for customs?
Mattress foundation is classified under HS code 940410 — Mattress supports. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of mattress foundation (HS 940410)?
In 2025, the top exporters of HS 940410 (the code used for mattress foundation) in UN Comtrade data were China ($1.4B, 67% of world exports), Malaysia ($80M) and Germany ($68M). World exports came to about $2.1B, 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 mattress foundation (HS 940410)?
In 2025, the top importers of HS 940410 (the code used for mattress foundation) in UN Comtrade data were Germany ($81M, 9.0% of world imports), the Netherlands ($65M) and France ($63M). World imports came to about $901M, 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 Mattress foundation the same in all countries?
The base HS code 940410 for Mattress foundation 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 mattress foundation in Brazil?
In Brazil, mattress foundation (HS 940410) is classified under NCM 9404.10.00.