Chapter 94 covers furniture, bedding, mattresses, mattress supports, cushions and similar stuffed articles; lamps and lighting fittings not elsewhere specified; illuminated signs, illuminated nameplates and the like; prefabricated buildings. The main characteristics of goods in this chapter are that they have supporting, sitting or lying, lighting or display functions, and are usually movable or assemblable. Note that this chapter does not include medical devices, toys, sports equipment, etc., even if their shapes resemble furniture or bedding. Heading 9404 covers: mattresses, bedding and similar articles (such as mattresses, quilts, bedspreads, etc.); whether or not covered, but excluding cushions not fitted with springs or stuffed with any material. Specifically includes: spring mattresses, mattresses of cellular rubber or plastics, mattresses of other materials (such as synthetic fiber filling), sleeping bags, pillows, cushions, etc. However, it does not include air beds, water beds (classified under other headings) and baby cradles, etc. Code 940421 is a six-digit subheading. The first 2 digits '94' represent Chapter 94 (furniture, bedding, etc.). The 3rd-4th digits '04' represent heading 9404 (mattresses and similar bedding articles). The 5th-6th digits '21' represent subheading 940421, i.e., 'mattresses of cellular rubber or plastics'. The 5th digit '2' indicates the subheading level, and the 6th digit '1' specifically distinguishes the material as cellular rubber or plastics. This subheading only covers mattresses with cellular rubber or plastics as filling or main material, and does not include spring mattresses (940410) or mattresses of other materials (940429). The goods are classified under 940421 because their material is cellular rubber or plastics and they belong to mattress-type bedding. If they were spring mattresses, they would be classified under 940410; if they were of other materials (such as synthetic fiber filling, cotton), they would be classified under 940429; if they were air beds or water beds, they would be classified under other chapters (such as 3926 or 6306). Therefore, material and structure are the key factors determining classification under this code.

Product Name: The Chinese and foreign language names of the declared goods, which should accurately reflect the material and use, such as 'mattress of cellular rubber' or 'foam plastic mattress'. Material: Detailed description of the main material of the mattress, such as 'cellular rubber' or 'foam plastics', and indicate whether other materials are contained (such as fabric, springs). Dimensions: Declare the length, width, thickness and other dimensional information of the mattress, usually in centimeters or meters, to confirm whether it is for bedding use. Brand: Declare the brand name of the goods (if no brand, fill in 'none'), used for intellectual property customs protection and market statistics. Model: Declare the model or item number of the goods for easy identification of the specific product, such as 'Model XYZ-123'. Use: Explain the use of the mattress, such as 'for bed', 'household' or 'hotel use', to distinguish it from cushions for other uses. Processing Method: Explain the processing method of the mattress, such as 'molded', 'cut to shape' or 'composite processing', to confirm whether it is a cellular rubber or foam plastic product. Whether Covered: Declare whether the mattress is covered with fabric (such as knitted fabric, non-woven fabric), the covering material and whether it is removable. Product Name: Foam plastic mattress; Material: Polyurethane foam (main body), surface covered with polyester knitted fabric; Dimensions: 200cm×150cm×20cm; Brand: None; Model: None; Use: Household bed; Processing Method: Cut to shape and then covered; Whether Covered: Yes, covered with polyester knitted fabric, non-removable. Mistakenly declaring a spring mattress as 940421, when it should actually be classified under 940410. Inaccurate material description, such as mistakenly reporting cellular rubber as ordinary rubber, leading to classification errors. Ignoring covering information; if the basic characteristics of a mattress are still maintained after covering, it is still classified under 940421, but the covering must be clearly declared.

The core criteria for classification are: 1) whether the goods are mattresses (bedding articles); 2) whether the main material is cellular rubber or plastics; 3) whether they contain springs. If they are spring mattresses, they are classified under 940410; if they are mattresses of other materials (such as synthetic fiber filling, cotton), they are classified under 940429; if they are air beds or water beds, they are classified under other chapters (such as 3926 or 6306). In addition, attention should be paid to the distinction from other subheadings of 9404, such as sleeping bags (940430), pillows (940490), etc. 940410 Spring mattresses: 940410 is for mattresses fitted with springs, while 940421 is for mattresses without springs and with cellular rubber or plastics as the main body. The core difference is whether springs are included. 940429 Mattresses of other materials: 940429 covers mattresses of materials other than cellular rubber or plastics (such as synthetic fiber filling, cotton, wool, etc.). Material is the main distinguishing point. 940490 Other bedding and similar articles: 940490 includes pillows, cushions, sleeping bags, etc., while 940421 specifically refers to mattresses. Use and shape are the key distinctions. 392620 Other articles of apparel and clothing accessories of plastics: If a foam plastic mattress is not covered and is only used as material, it may be classified under Chapter 39, but as a finished bedding article it should be classified under 940421. Use determines classification. 630640 Mattresses of man-made fibers: If a mattress is filled with synthetic fibers and has no foam plastic main body, it should be classified under 630640, not 940421. Material and structure are the core differences. Does it contain springs? Is the main material cellular rubber or plastics? Is it used as bedding? Is it covered with fabric? Does the covering change the basic characteristics? Are the dimensions consistent with conventional mattresses?

What is the difference between cellular rubber and foam plastics? How are they distinguished in classification? Cellular rubber usually refers to porous elastic material made by foaming natural or synthetic rubber, while foam plastics refers to foamed plastic materials such as polyurethane and polystyrene. In classification, it should be judged according to material composition: if it is rubber-based, it is classified under 940421; if it is plastic-based, it is also classified under 940421, but the declaration should accurately indicate this, because the two may be distinguished during customs laboratory testing. If a foam plastic mattress is covered with cotton fabric on the surface, is it still classified under 940421? It is still classified under 940421, as long as the basic characteristics of a mattress are maintained after covering and the main material is foam plastics. The covering does not affect classification, but the covering material and whether it is removable must be indicated in the declaration. If after covering it becomes another article (such as a cushion), it may be classified under 940490. How can I check the import tariff rate for 940421? You can check the most-favored-nation rate, agreement rate, etc., by entering HS code 940421 and the country of origin on the General Administration of Customs website, China International Trade Single Window, or third-party query platforms. Note that tariff rates may be adjusted with policy changes, and the latest official data should prevail. What is the most confusing point between 940421 and 940429 when declaring? The most confusing point is the material. If the main body of the mattress is cellular rubber or foam plastics, it is classified under 940421; if it is other materials (such as synthetic fibers, cotton, wool), it is classified under 940429. The material must be accurately described when declaring, and material proof should be provided if necessary. What certifications should be noted when exporting foam plastic mattresses to the EU? Attention should be paid to EU REACH regulations (chemical registration), CE certification (if safety is involved), fire safety standards (such as the UK Furniture and Furnishings Fire Safety Regulations), packaging environmental requirements, etc. It is recommended to confirm specific certification requirements with the importer in advance to avoid customs clearance obstacles. How can cross-border e-commerce sales of foam plastic mattresses simplify declaration? Cross-border e-commerce can use the customs cross-border e-commerce customs clearance service platform and declare according to the list. HS code 940421 must be accurately filled in, and key elements such as product name, material, and dimensions must be provided. It is recommended to use the simplified declaration mode, but the data must be true to avoid returns due to classification errors. If a foam plastic mattress has a heating function, is it still classified under 940421? If the heating function is only an additional function and the main body is still a foam plastic mattress, it is usually still classified under 940421. However, if the heating device constitutes the main function, it may be classified under 8516 (electric heating appliances). It is recommended to judge based on the primary and secondary functions, and consult customs if necessary. Are there export tax rebates for goods under 940421? The export tax rebate rate depends on the commodity code and national policy. 940421 currently generally enjoys export tax rebates, but the specific rebate rate needs to be checked in the latest export tax rebate rate library. Enterprises can check through the electronic tax bureau or customs website, subject to actual implementation.