Chapter 94 covers furniture, bedding, mattresses, mattress supports, cushions and similar stuffed articles, as well as lamps and lighting fittings not elsewhere specified, illuminated signs, prefabricated buildings, etc. The goods in this chapter mainly serve to meet living needs such as dwelling, sitting and lying, and lighting, and are made of diverse materials, including wood, metal, plastic, textile materials, etc. The headings within the chapter are divided by function and material, such as 9401 to 9403 for various types of furniture, 9404 for bedding and similar articles, 9405 for lamps and lighting fittings, and 9406 for prefabricated buildings. Heading 9404 specifically includes: mattresses, bed supports and similar articles (such as foam mattresses, rubber mattresses, etc.), whether or not covered with textile materials; bedding and similar articles (such as quilts, bedspreads, pillows, cushions, etc.), but only those internally stuffed or covered with any material; and lamps and lighting fittings not elsewhere specified. Among these, foam mattresses, as bedding, are classified under this heading. Code 940420 consists of 6 digits. The first 2 digits "94" represent Chapter 94, i.e., furniture, bedding, lamps, etc. Digits 3-4 "04" represent heading 9404, specifically mattresses, bedding and similar articles. Digits 5-6 "20" represent subheading 940420, specifically referring to foam mattresses, i.e., mattresses made of foam materials (such as polyurethane, memory foam, etc.), whether or not covered with fabric. This subheading is parallel to 940410 (spring mattresses), 940429 (mattresses of other materials), etc. Foam mattresses are classified under 940420 because their core characteristic is being made of foam material and they belong to bedding. If a mattress contains springs, it is classified under 940410; if it is made of other materials (such as latex, sponge, etc.) but not foam, it may be classified under 940429. In addition, if a mattress is a furniture part, it may be classified under 9403, but independent mattresses are still classified under 9404.

Product Name: Declare the commodity name, which should accurately reflect the material and use, such as "foam mattress". Material: Specify in detail the type of foam, such as polyurethane foam, memory foam, etc., and whether it is covered with fabric. Dimensions: Declare the length, width, and thickness of the mattress, usually in centimeters. Brand: Fill in the brand name (if no brand, fill in "none"), used for intellectual property verification. Model: Fill in the manufacturer's model for easy identification of the specific product. Whether Covered: State whether the mattress surface is covered with fabric, leather, etc., and the covering material. Use: Such as household, hotel, medical, etc.; generally does not affect classification but must be declared. Product Name: Foam Mattress; Material: Polyurethane foam, surface covered with polyester knitted fabric; Dimensions: 200cm×150cm×20cm; Brand: None; Model: FM-2020; Whether Covered: Yes, covering material is polyester; Use: Household. Mistakenly declaring a foam mattress as a spring mattress, resulting in classification under 940410. Material description is not specific, such as writing only "foam" without distinguishing polyurethane or latex. Ignoring the covering material; if covered with fabric, it may affect classification. Using inches for dimensions without converting to centimeters. Filling in "none" in the brand column when there is actually a brand, creating infringement risk.

The core basis for classification is the material and structure of the mattress. 940420 specifically refers to foam mattresses, i.e., those whose main supporting material is foam (such as polyurethane, memory foam, etc.), whether or not covered. If a mattress contains springs, it is classified under 940410; if it is made of other materials (such as latex, sponge, etc.) but not foam, it may be classified under 940429. At the same time, it is necessary to confirm whether the mattress is used independently; if it is a furniture part, it may be classified under 9403. 940410 Spring Mattresses: Spring mattresses contain metal springs, while foam mattresses do not contain springs and their main support is foam material. 940429 Mattresses of Other Materials: This subheading covers non-foam, non-spring mattresses, such as latex mattresses, sponge mattresses (if not classified as foam), water mattresses, etc. 940490 Other Bedding and Similar Articles: This subheading includes pillows, cushions, quilts, etc. If a mattress is made of foam, it is preferentially classified under 940420. 9403 Other Furniture: If a mattress is a dedicated part of furniture and is not used independently, it may be classified under 9403, but an independent mattress is still classified under 9404. Does the mattress contain springs? Is the main material foam? Is it covered with fabric? Are the dimensions accurate? Is the brand declared?

What is the difference in HS codes between foam mattresses and latex mattresses? Foam mattresses are usually classified under 940420. Latex mattresses, if in foam form, may also be classified under 940420, but if the latex is in another form (such as sponge), they may be classified under 940429. The key is whether the material is foam. How can I check the import tariff rate for 940420? You can check through the website of the General Administration of Customs of China or the International Trade Single Window. Enter HS code 940420, select the corresponding country/region, and the MFN rate, general rate, etc. will be displayed. Tariff rates may change, and the latest published rates shall prevail. What certifications are required to export foam mattresses to the United States? The United States has fire safety standards for mattresses (such as 16 CFR 1632, 1633), requiring testing and labeling. In addition, California TB117, etc., may need to be met. It is recommended to confirm with the importer in advance. In the declaration elements for foam mattresses, how should the material be filled in? The specific type of foam should be filled in, such as "polyurethane foam" or "memory foam", and whether it is covered and the covering material should be noted, such as "surface covered with polyester knitted fabric". If a foam mattress contains a gel layer, will the classification change? If the gel layer is only an additional layer and the main support is still foam, it usually does not affect classification and it remains under 940420. However, if the gel is the main material, it may be classified under 940429. For cross-border e-commerce retail of foam mattresses, is the HS code the same? Yes. Whether for general trade or cross-border e-commerce, the HS code is determined according to the product's attributes, and foam mattresses are still 940420. However, note that cross-border e-commerce has a separate positive list and tax rates. Do the packaging materials of foam mattresses need to be declared separately? Packaging materials are usually declared together with the goods. If packaging materials are imported separately, they need to be classified according to the material. The packaging of mattresses generally does not affect their HS code. How can I determine whether a foam mattress belongs to 940420 rather than 940429? The key is whether the main supporting material is foam. If it is polyurethane foam, memory foam, etc., it is classified under 940420; if it is latex (not in foam form), sponge, etc., it may be classified under 940429. It is recommended to provide material certification.