HS 940429 Of other materials
Quick Answer: Mattresses imported under HS 940429 enter the UK at 2.00%, the EU at 3.70%, and the US with a range of rates from Free to 40% ad valorem. This classification, "Of other materials," applies to mattresses not specifically covered by preceding subheadings within HS 9404, typically those made from materials other than rubber or plastics, or those where the primary material is not explicitly defined in earlier codes. Importers should carefully verify the specific material composition of their mattresses to ensure correct classification and duty assessment. According to CustomTariffs data, the significant variation in US duty rates underscores the importance of checking specific Free Trade Agreements or preferential programs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9404290000 | — | — | — |
| 9404291000 | 2.00 % | — | — |
| 9404299000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9404290000 | 3.70 % | — | — |
| 9404291000 | 3.70 % | — | — |
| 9404299000 | 3.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9404291005 | — | — | ["No."] |
| 94042910 | 3% | Free (17 programs) | — |
| 9404291013 | — | — | ["No."] |
| 9404291095 | — | — | ["No."] |
| 9404299005 | — | — | ["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 9404.29?
Imports of Of other materials 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 16 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 940429 cover?
This subheading covers mattresses and articles of bedding and similar furnishing, specifically those made of materials other than those specified in subheadings 9404.21 and 9404.22. According to the World Customs Organization's Harmonized System Nomenclature, this includes items like mattresses, sleeping bags, and other bedding articles where the primary constituent materials do not fall under specified categories like rubber or plastics, or are not exclusively of textile materials. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further detail, generally encompassing items with composite materials or those not fitting narrower definitions.
What falls outside HS 940429?
The following products are excluded from HS 940429: articles of bedding primarily made of rubber or plastics (classified under 9404.21), and mattresses or bedding exclusively of textile materials (classified under 9404.22). Items such as furniture cushions not intended for sleeping, or purely decorative textile furnishings like curtains or tapestries, are also classified elsewhere, typically within Chapter 63 for made-up textile articles or Chapter 94 for furniture. For instance, a simple decorative pillow without a mattress function would not fall under this code.
What are common classification mistakes for HS 940429?
A common error is misinterpreting the "other materials" clause, leading to the incorrect classification of mattresses or bedding that should be classified under 9404.21 (rubber/plastics) or 9404.22 (textile). Importers may also mistakenly classify items that are not primarily bedding or mattresses, such as upholstered furniture components or specialized medical support devices, under this subheading. Adherence to General Interpretative Rule 3(b) for composite goods, or Rule 3(c) for the numerically last heading, is crucial when determining the predominant material or essential character.
How should importers classify products under HS 940429?
The correct procedure for classifying products under HS 940429 involves a thorough examination of the product's constituent materials and its intended function. Importers and customs brokers must first identify the primary materials used in the construction of the mattress or bedding article. If the materials are not exclusively rubber/plastics or textile, and the item is indeed a mattress or bedding article, then 940429 is likely applicable. Consulting the official tariff schedules of the importing country, such as the USITC HTS or EU TARIC, and potentially seeking a binding ruling from customs authorities, is recommended for definitive classification.
How is the duty calculated for products under HS 940429?
A queen-size memory foam mattress weighing 25 kg and declared at a customs value of $200 USD would attract a US duty of $40.00. This is calculated using the Most Favored Nation (MFN) duty rate of 16% ad valorem, applied to the declared value. The calculation is: 16% of $200 USD = $32.00. However, if the mattress contained specific components that trigger a different classification or if a specific tariff rate quota applied, the duty could vary. This example uses the MFN rate published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 940429?
Several free trade agreements may reduce the applicable duty rate for HS 940429, including the United States-Mexico-Canada Agreement (USMCA) and the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP). Under USMCA, qualifying mattresses originating from Mexico or Canada may be eligible for duty-free entry. For CPTPP, originating goods from countries like Vietnam or Singapore could also benefit from reduced or free rates. Documentation typically required includes a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the importing country's regulations.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 940429, and how do preferential rates apply?
HS code 940429 covers mattresses of other materials not specified in subheadings 9404.21 or 9404.22. The Most Favored Nation (MFN) duty rate in the United States is 2.00% ad valorem. However, preferential rates are available under various Free Trade Agreements (FTAs). For example, goods originating from Australia (AU), Chile (CL), Singapore (SG), and others listed under the 'Free' column may enter duty-free, provided they meet the rules of origin for those specific agreements. It is crucial to consult the latest Harmonized Tariff Schedule of the United States (HTSUS) and the specific FTA text for definitive rates and eligibility.
What specific criteria determine if a mattress falls under HS code 940429 ('Of other materials')?
HS code 940429 is applicable when a mattress is not primarily made of cellular rubber or plastics (9404.21) or of textile materials (9404.22). 'Other materials' can encompass a wide range of substances, including but not limited to innerspring units, metal frames, or composite materials not primarily defined as cellular rubber/plastics or textiles. The classification hinges on the predominant material composition or construction of the mattress, excluding those explicitly covered by the preceding subheadings.
What documentation is typically required for importing mattresses classified under HS code 940429?
For HS code 940429, importers and customs brokers should be prepared to provide a commercial invoice, packing list, and bill of lading. Crucially, a Certificate of Origin is mandatory if claiming preferential duty rates under an FTA. Depending on the country of origin and destination, additional documentation may include safety compliance certificates (e.g., CPSC compliance for the US market, which may require specific testing and labeling) and potentially import licenses or permits. Always verify specific requirements with the customs authority of the importing country.
How is the import duty for HS code 940429 calculated, and can you provide an example?
The duty for HS code 940429 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if the MFN duty rate is 2.00% and you import mattresses valued at $10,000 USD, the duty would be calculated as: $10,000 (Value) × 0.02 (Duty Rate) = $200 USD. If the duty were a specific rate (e.g., per unit), the calculation would be Rate per Unit × Number of Units. Always ensure the declared value is the correct customs value, which typically includes the cost of the goods, insurance, and freight to the port of entry.
Which major trade agreements offer duty-free or reduced duty access for mattresses classified under HS code 940429?
Several trade agreements can provide preferential treatment for mattresses classified under HS code 940429. For imports into the United States, agreements like the USMCA (United States-Mexico-Canada Agreement) for goods originating from Canada and Mexico, and bilateral FTAs with countries such as Chile, Singapore, and Australia, often provide duty-free entry. The 'Free' column in the HTSUS lists many partner countries. It is essential to confirm that the mattresses meet the specific 'rules of origin' stipulated in each agreement to qualify for these benefits. Consult the USITC's HTSUS and the text of the relevant trade agreement for precise details.