HS Code for Foam Mattresses
The HS Code for foam mattresses is 940421. The MFN duty rate for importing to the US is 3%.
| HS Code (6-digit) | 940421 |
|---|---|
| US HTS (10-digit) | 9404210000 |
| EU CN Code (8-digit) | 94042100 |
| US Duty Rate (MFN) | 3% |
| EU Duty Rate (MFN) | 3.7% |
| Chapter | 94 |
| Heading | 9404 |
| Last Updated | 2026-05 |
Description
Mattresses of cellular rubber or plastics
HS Code 940421 covers mattresses of cellular rubber or plastics, with a US MFN duty rate of 3%.
Frequently Asked Questions
What are the key packaging and fumigation requirements for shipping foam mattresses under HTS 940421 by sea to prevent customs delays?
Foam mattresses are considered a high-risk commodity for harboring pests and must be shipped with ISPM 15-compliant wooden pallets and often require mandatory fumigation with a Methyl Bromide or Phosphine certificate. Specific countries like Australia, New Zealand, and Chile have particularly strict phytosanitary rules, and failure to provide the proper fumigation documentation will result in the shipment being held, treated at the port (at your expense), or rejected.
For importing foam mattresses (HTS 940421) into Australia, are there any specific flammability or labeling requirements?
Yes, Australia mandates strict flammability standards for foam mattresses under the Australian Consumer Law and AS/NZS 8811.1:2013 for 'Methods of testing sleep surfaces for flammability'. Furthermore, all mattresses must carry a permanent, legible label in English stating the country of origin and compliance with the standard.
How does the type of foam material affect the classification of mattresses under HTS 940421?
HTS 940421 specifically covers mattresses made from 'cellular rubber or plastics,' which includes all foam types like polyurethane, memory foam, or latex. If the mattress contains any non-cellular materials (e.g., spring cores, significant textile layers) as the primary support, it would not be classifiable here and would fall under a different heading, such as 940429 for other mattresses.
Country-Specific Import Restrictions for Foam Mattresses
Importers must be aware of product-specific regulations in key markets. The United States requires all mattresses (including foam) to meet flammability standard 16 CFR Part 1633, enforced by the Consumer Product Safety Commission (CPSC). The European Union mandates compliance with the EN 16890 safety standard for mattresses. Canada requires adherence to the Combustibility Requirements under the Canada Consumer Product Safety Act (SOR/2016-179). These are enforced at the border, and shipments without proper certification can be denied entry or subject to costly delays and re-export.
Common Classification Mistakes for Foam Mattresses
A frequent error is classifying foam mattresses solely under subheading 9404.21.0000. If the mattress contains a metal frame, springs, or significant upholstered furniture elements, it may be classifiable as 'mattress supports' under 9404.10 or as other furniture in Chapter 94. Ensure the foam is the primary component and the item is designed solely for sleeping. Also, distinguish between flexible polyurethane foam (common) and latex foam mattresses, as both fall here, but latex foam may have a different chemical composition requiring accurate description.
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