HS 940410 Mattress supports

Quick Answer: Mattress supports imported under HS 940410 enter the UK at 2.00%, the EU at 3.70%, and the US at a range of rates including Free and 45% ad valorem. This Harmonized System (HS) code specifically covers mattress supports, such as bed bases, slatted frames, and box springs, designed to hold a mattress. Importers should be aware of the significant duty rate variations between major trading blocs. For instance, the US duty rate can be substantial for certain types of mattress supports. According to CustomTariffs data, understanding these differences is crucial for accurate landed cost calculations and compliance. Customs brokers should verify the specific subheadings and any applicable preferential rates for each import.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
9404100000 2.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
9404100000 3.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
9404100000 Free — ["No."]

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

How to Classify This HS Code?

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What products does HS 940410 cover?

This subheading covers mattress supports, which are designed to be placed under a mattress to provide a stable and supportive base. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this category includes items such as box springs, slatted bases, and metal bed frames specifically constructed to function as mattress supports. These items are distinguished by their primary function of enhancing mattress comfort and longevity.

What falls outside HS 940410?

The following products are excluded from HS 940410: complete beds, which include the frame, mattress, and headboard as a single unit; mattresses themselves, which are classified under HS 9404; and decorative or functional bed frames that do not primarily serve as a mattress support, such as canopy beds or daybeds without a dedicated mattress support structure. Items like adjustable bases that are primarily for medical or therapeutic purposes may also fall under different classifications.

What are common classification mistakes for HS 940410?

A common error is misclassifying a complete bed frame that includes a mattress or is sold as a set, which should not be classified under mattress supports. Another mistake involves classifying simple slatted bases that are not specifically designed as a primary mattress support but rather as a decorative element or part of a larger furniture piece. Adherence to General Interpretative Rule 3(b) for goods put up in sets is crucial, ensuring the essential character of the item is correctly identified.

How should importers classify products under HS 940410?

The correct procedure for classifying products under HS 940410 involves a thorough examination of the product's design, construction, and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the Explanatory Notes from the WCO. Key considerations include whether the item's primary function is to support a mattress and if it is sold independently of a mattress.

How is the duty calculated for products under HS 940410?

A metal slatted mattress support base weighing 25 kg and declared at a customs value of $150 USD would attract a US duty of $22.50. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value ($150 USD × 0.15 = $22.50). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 940410.9000.

Which trade agreements reduce duties for HS 940410?

Several free trade agreements may reduce the applicable duty rate for HS 940410, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, preferential rates may be available under the Generalized System of Preferences (GSP) for eligible developing countries, often resulting in a Free duty rate. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries.

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Which HS Codes Are Related?

HS 940421 HS 940110 HS 940610 HS 940210 HS 940430 HS 940141

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 940410 (Mattress supports)?

Import duty rates for HS code 940410, 'Mattress supports,' vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 2.00% ad valorem. In the European Union, under the TARIC system, the rate can be 3.70% ad valorem, though preferential rates may apply. The UK Trade Tariff also lists specific rates, which can differ. Always consult the specific tariff schedule of the importing country for the definitive rate.

How is the import duty for mattress supports calculated? Can you provide an example?

Import duty for mattress supports is typically calculated on an ad valorem basis, meaning a percentage of the declared value of the goods. For instance, if mattress supports are valued at $10,000 USD and the MFN duty rate in the US is 2.00%, the duty would be calculated as: $10,000 (Value) × 0.02 (Duty Rate) = $200.00 (Duty Amount). Some countries may also apply specific duties based on quantity (e.g., per unit) or a combination of ad valorem and specific duties. Always confirm the basis of duty calculation with the importing country's customs authority.

What specific criteria define a product as a 'mattress support' under HS code 940410?

Under HS code 940410, 'mattress supports' generally refer to structures designed to support a mattress, such as bed bases, box springs, or slatted frames. According to World Customs Organization (WCO) Explanatory Notes and national tariff interpretations, these items are distinguished by their primary function of providing a foundation for a mattress. Items that are primarily decorative or serve a different structural purpose (e.g., a headboard) would likely be classified elsewhere.

Are there preferential duty rates available for mattress supports under trade agreements?

Yes, preferential duty rates are often available for mattress supports depending on the origin of the goods and applicable trade agreements. For example, goods originating from countries with a Free Trade Agreement (FTA) with the importing country may benefit from reduced or duty-free entry. Importers must ensure they meet the Rules of Origin requirements stipulated in the relevant trade agreement and possess the necessary proof of origin documentation, such as a certificate of origin, to claim preferential treatment. Consult the customs authority of the importing country for details on specific FTAs and their impact on HS code 940410.

What documentation is typically required when importing mattress supports under HS code 940410?

Standard documentation for importing mattress supports (HS 940410) typically includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, additional documents may be required. This could include a certificate of origin to claim preferential duty rates, safety compliance certificates (e.g., related to flammability standards for bedding components), or specific import licenses. Customs brokers should verify the exact requirements with the importing country's customs agency prior to shipment.