HS Code for Mattress / Memory Foam Mattress / Spring Mattress: 9404.29.90

Classification Notes

Mattresses split primarily between two HS subheadings: 9404.21 covers mattresses of cellular rubber or plastics — pure memory foam, latex foam, polyurethane foam, gel-infused foam (Purple, Casper Original, Tempur-Pedic Cloud, Nectar, DreamCloud foam, Leesa Original). 9404.29 covers mattresses of other materials — innerspring / pocket-coil mattresses (Sealy Posturepedic, Serta iComfort, Simmons Beautyrest, Saatva, Stearns & Foster, Awara, WinkBed). Hybrid mattresses with foam + springs are 9404.29 under current customs practice because the sprung unit gives essential character; some authorities classify hybrids under 9404.21 if foam predominates by weight. Air mattresses (electrical inflation) are 9404.30 (sleeping bags) — wait, actually air mattresses are 6306.40 (camping goods of textiles) or 3926.90 depending on construction. Futon mattresses with cotton batting are 9404.29. Crib mattresses and toddler mattresses are 9404.21 or 9404.29 by material — no child-specific subheading. Waterbed mattresses are 9404.29. Mattress protectors and toppers sold separately: mattress topper (foam) is 9404.21; mattress pad (quilted cotton) is 9404.90 (cushions and other). Mattresses-in-a-box (compressed and rolled for shipping) are the same HS as uncompressed mattresses. US Section 301 applies to Chinese-origin mattresses; additional US anti-dumping duties on mattresses from China, Indonesia, Malaysia, Serbia, Thailand, Turkey, and Vietnam have been imposed post-2020 — verify ADD/CVD status. Federal flammability (US 16 CFR 1633) and EU fire safety standards apply regardless of HS classification.