HS 940421 Mattresses
Quick Answer: Mattresses imported under HS 9404.21 enter the UK at 2.00%, the EU at 3.70%, and the US at 3% (MFN rate). This Harmonized System code specifically covers mattresses, including those on a spring interior or of any other mattress material, such as foam, latex, or filled with other substances. Importers should be aware of potential variations in duty rates based on specific material composition or origin, particularly in the US where a 40% rate applies to certain origins and a free rate is available for others under preferential trade agreements. CustomTariffs aggregates this data, highlighting the importance of verifying the precise tariff line and applicable rates for each destination market to ensure accurate customs declarations and duty payments.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9404211000 | 2.00 % | — | — |
| 9404210000 | — | — | — |
| 9404219000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9404210000 | 3.70 % | — | — |
| 9404211000 | 3.70 % | — | — |
| 9404219000 | 3.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9404210010 | — | — | ["No."] |
| 9404210095 | — | — | ["No."] |
| 94042100 | 3% | Free (17 programs) | — |
| 9404210013 | — | — | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 9404.21?
Imports of Mattresses may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 940421 cover?
This subheading covers mattresses, specifically those with an inner spring or those made of any material, including foam, latex, or other cellular materials. According to the World Customs Organization's Harmonized System Explanatory Notes and the USITC's Harmonized Tariff Schedule (HTS), this classification applies to complete mattresses designed for beds, futons, or similar sleeping furniture, regardless of their filling or construction, provided they meet the definition of a mattress. The EU TARIC system also aligns with this broad definition.
What falls outside HS 940421?
The following products are excluded from HS 940421: mattress supports (such as bed bases or slatted frames), mattress toppers or pads that are not primarily designed as sleeping surfaces themselves, and sleeping bags. Items that are essentially cushions or pillows, even if used on a bed, are typically classified under other headings. For instance, decorative cushions are usually classified under heading 6304, and simple foam pads not intended as a primary sleeping surface may fall under other material-specific headings.
What are common classification mistakes for HS 940421?
A common error is misclassifying mattress toppers or mattress protectors as mattresses. According to General Rule of Interpretation (GRI) 3(b), when goods are presented in sets, they are classified according to the component that gives them their essential character. A mattress topper, while related to a mattress, does not typically provide the primary support and comfort for sleeping and is often classified separately, usually under heading 9404.90 if made of textile materials.
How should importers classify products under HS 940421?
The correct procedure for classifying mattresses under HS 940421 involves a thorough examination of the product's construction and intended use. Importers and customs brokers must verify if the item is designed to be the primary sleeping surface. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, is crucial. If the product is an inner spring mattress or made of foam/cellular material and intended for sleeping, 9404.21 is the likely classification.
How is the duty calculated for products under HS 940421?
A queen-size memory foam mattress weighing 25 kg and declared at a customs value of $300 USD would attract a US duty of $45.00. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value ($300 USD × 0.15 = $45.00). This rate is published in the USITC Harmonized Tariff Schedule for subheading 9404.21.0000.
Which trade agreements reduce duties for HS 940421?
Several free trade agreements may reduce the applicable duty rate for HS 940421, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, mattresses originating from Canada or Mexico may be eligible for a preferential rate of Free. To claim this preference, a valid USMCA Certificate of Origin is required. Additionally, certain developing countries may benefit from the Generalized System of Preferences (GSP) in some jurisdictions, potentially leading to a reduced or Free rate, often requiring a GSP Form A.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for mattresses classified under HS code 9404.21?
The Most Favored Nation (MFN) duty rate for mattresses of cellular rubber or plastics, whether or not covered, under HS code 9404.21, is generally 3.70% ad valorem in the United States. However, preferential duty rates may apply under various trade agreements. For example, under the USMCA (United States-Mexico-Canada Agreement), goods originating from Canada or Mexico may be eligible for a 0% duty rate. It is crucial to consult the latest Harmonized Tariff Schedule of the United States (HTSUS) for the most current rates and specific origin requirements.
How is the import duty for HS 9404.21 calculated, and can you provide an example?
The import duty for HS code 9404.21 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the imported merchandise. For instance, if a shipment of mattresses valued at $10,000 USD is imported into the U.S. and subject to the 3.70% MFN duty rate, the calculated duty would be $10,000 * 0.0370 = $370.00. Always ensure your customs value is accurately declared, including any applicable assists, freight, and insurance costs.
What specific criteria determine if a mattress falls under HS code 9404.21?
HS code 9404.21 specifically covers 'Mattresses of cellular rubber or plastics, whether or not covered.' The key classification criteria are the primary materials used in the mattress's core. If the core is made of cellular rubber (e.g., latex foam, memory foam) or cellular plastics (e.g., polyurethane foam, viscoelastic foam), it will likely be classified here. The covering material does not typically dictate the classification if the core is cellular rubber or plastic. Mattresses made from other materials, such as innersprings or natural fibers, would fall under different subheadings within HS 9404.
What documentation is typically required when importing mattresses under HS code 9404.21?
When importing mattresses under HS code 9404.21, standard customs documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, importers may need to provide a certificate of origin to claim preferential duty rates under applicable trade agreements. Depending on the country of import and the materials used, there might be specific product safety or flammability certifications required by consumer protection agencies. It is advisable to check the importing country's specific regulations for upholstered goods and bedding.
Which trade agreements commonly offer reduced or free duty rates for mattresses under HS 9404.21?
Several trade agreements can provide preferential duty rates for mattresses classified under HS 9404.21. For imports into the United States, the USMCA (for Canada and Mexico) often provides duty-free entry. Other agreements like CAFTA-DR (Dominican Republic-Central America Free Trade Agreement) may offer reduced rates for qualifying goods from member countries. For imports into the European Union, the EU's Common Customs Tariff (TARIC) lists preferential rates for goods from countries with which the EU has an association or free trade agreement. Always verify the Rules of Origin for each specific trade agreement to ensure eligibility for preferential treatment.