Product classification
HS code for Memory foam mattress: 9404.21
Mattresses, of cellular rubber or plastics, whether or not covered.
Classification of memory foam mattress under HS 9404.21
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.
- Covers
- Visco-elastic memory foam mattresses
- Polyurethane foam mattresses
- Latex foam mattresses
- Cellular plastic mattresses with textile covers
- Memory foam mattresses for hospital beds
- 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. 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.
Top exporters and importers of HS 940421 (the code used for memory foam mattress), 2025
In 2025, the largest exporter of HS 940421 (the code used for memory foam 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 memory foam 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 memory foam mattress
Brazil classifies memory foam 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 memory foam mattress
What is the HS code for Memory foam mattress?
The HS code for Memory foam mattress is 940421 (Mattresses; of cellular rubber or plastics, whether or not covered). The HS code for mattresses made of cellular plastics, including memory foam, is 9404.21.
How do I classify Memory foam mattress for customs?
Memory foam 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.
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.
Which countries are the top exporters of memory foam mattress (HS 940421)?
In 2025, the top exporters of HS 940421 (the code used for memory foam 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 memory foam mattress (HS 940421)?
In 2025, the top importers of HS 940421 (the code used for memory foam 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 Memory foam mattress the same in all countries?
The base HS code 940421 for Memory foam 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 memory foam mattress in Brazil?
In Brazil, memory foam mattress (HS 940421) is classified under NCM 9404.21.00.