HS Code for Memory foam mattress

A memory foam mattress is classified under HS code 9404.21. This classification falls within Chapter 94, which covers furniture, bedding, and similar stuffed furnishings. Heading 9404 specifically addresses mattress supports and articles of bedding. The subheading 9404.21 is designated for mattresses made of cellular rubber or plastics, whether or not they are covered. Memory foam, technically known as visco-elastic polyurethane foam, is a type of cellular plastic. The classification is determined by the material of the mattress core. Even if the mattress has a textile outer cover or a thin layer of different padding, the essential character is provided by the cellular plastic (the memory foam). This code applies to full-size mattresses for beds but does not include mattress supports (frames) or separate mattress toppers that are less than a certain thickness, which might be classified elsewhere in 9404. The key distinction for 9404.21 is the use of \"cellular\" material, which refers to the open-cell or closed-cell structure of the foam that allows it to compress and recover.

Products Included

• Visco-elastic memory foam mattresses
• Polyurethane foam mattresses
• Latex foam mattresses
• Cellular plastic mattresses with textile covers
• Memory foam mattresses for hospital beds

Common Misclassification

Memory foam mattresses are frequently misclassified under 9404.29, which is the \"other\" category for mattresses made of materials like springs (innerspring), cotton, or wool. If a mattress contains both springs and memory foam (a hybrid mattress), the classification depends on which component provides the essential character; however, pure foam mattresses must stay in 9404.21. Another error is using 3921.13, which covers plates, sheets, and film of cellular polyurethanes. While memory foam is a cellular polyurethane, once it is cut to size and shaped as a mattress, it must be classified as a finished article of bedding in Chapter 94 rather than as raw plastic material in Chapter 39.

FAQ

What is the HS code for Memory foam mattress?

The HS code for mattresses made of cellular plastics, including memory foam, is 9404.21.

Does the HS code change if the mattress has a removable cover?

No, the presence of a textile cover, whether removable or permanent, does not change the classification from 9404.21.