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 are mainly characterized by articles for domestic or public spaces with practical functions, made from a variety of materials including traditional materials such as wood, metal, and plastics, as well as modern composite materials. The classification within the chapter is primarily based on function, use, and material, aiming to clearly distinguish various types of furniture and bedding for international trade statistics and tariff management. Heading 9404 specifically includes spring mattresses, mattresses and similar stuffed articles, as well as sleeping bags, pillows, cushions and other bedding. These goods usually come into direct contact with the human body, providing support for sleep or rest, and their core feature is internal filling or elastic structure. Under this heading, they are further subdivided by material and function, such as spring mattresses, mattresses of other materials, etc. The key distinction lies in whether they contain springs, the type of filling material, and the material of the outer fabric. Code 940429 is a six-digit subheading: the first 2 digits "94" represent Chapter 94 (Furniture; Bedding; Lamps; Prefabricated Buildings); digits 3-4 "04" represent heading 9404 (Mattresses, bedding and similar articles); digits 5-6 "29" represent subheading 9404.29, namely "Mattresses of other materials". Among them, "2" indicates mattress type, and "9" indicates other materials not elsewhere specified. The overall meaning is: mattresses that are not spring-loaded and not of specific materials (such as rubber, plastics, etc.), usually made of textile materials, fillings, etc. This product is classified under 940429 rather than adjacent codes because it is a mattress (not a spring mattress), and its material does not fall under 9404.10 (spring mattresses) or materials specifically listed in 9404.21-9404.29 (such as rubber, plastics, etc.). If it were a spring structure, it should be classified under 9404.10; if made of rubber or plastics, it would be classified under 9404.21 or 9404.29? In fact, 9404.21 is for mattresses of rubber or plastics, and 9404.29 is for mattresses of other materials, so "other materials" here specifically refers to materials other than rubber and plastics.

Product Name: The Chinese and English names of the declared goods, which should accurately reflect the product attributes, such as "mattresses of other materials" or specific material + mattress. Material: Detailed description of the fabric, filling, and backing material of the mattress, such as fabric being cotton, filling being polyester fiber, etc. Brand: If there is a brand, declare the brand name (Chinese and English); if no brand, fill in "None". Model: Declare the model or article number of the goods for easy identification of specific specifications. Dimensions: Declare the length, width, and thickness of the mattress, usually in centimeters. Whether Spring: Clearly indicate whether it contains a spring structure, used to distinguish 9404.10 from 9404.29. Packaging Type: Declare the packaging method of the goods, such as cartons, woven bags, etc. Product Name: Mattress of other materials; Material: Fabric 100% cotton, filling 100% polyester fiber, backing 100% polyester; Brand: ABC; Model: MP-2024; Dimensions: 200cm×150cm×5cm; Whether Spring: No; Packaging Type: Carton. Failure to clearly distinguish whether springs are contained, leading to incorrect classification under 9404.10. Material description is too general, failing to provide specific component proportions, affecting classification. Ignoring brand declaration, which may trigger intellectual property customs protection issues.

The core criteria for classification are: 1) whether the product is a mattress (not a bed mattress, not a sleeping bag, etc.); 2) whether it contains springs; 3) whether the material is rubber or plastics. If it contains springs, classify under 9404.10; if made of rubber or plastics, classify under 9404.21; if made of other materials, classify under 9404.29. Reference should also be made to the "Explanatory Notes to the Harmonized System" definition of "mattress", i.e., stuffed articles usually placed on top of a bed mattress to provide additional comfort. 940410 Spring mattresses: Contains spring structure, regardless of material, classified under 9404.10; while 9404.29 does not contain springs. 940421 Mattresses of rubber or plastics: Material is rubber or plastics (such as latex, PVC), classified under 9404.21; mattresses of other materials are classified under 9404.29. 940490 Other bedding and similar articles: 9404.90 includes pillows, cushions, sleeping bags, etc., while 9404.29 refers only to mattresses. 630231 Cotton bed linen: 6302 covers bed linen fabrics, such as bed sheets, duvet covers, not stuffed mattresses. Does it contain springs? Is the material rubber or plastics? Is it a mattress rather than a bed mattress or sleeping bag? Are specific material components provided? Are brand and model fully declared?

How to inquire about the import tariff rate for 940429? You can check through the General Administration of Customs website, China International Trade Single Window, or the "Import and Export Tariff of the People's Republic of China". Rates may vary due to trade agreements, country of origin, etc. It is recommended to refer to the latest tariff or consult a professional customs broker. What is the difference between 940429 and 940421? 940421 is for mattresses of rubber or plastics, such as latex mattresses; 940429 is for mattresses of other materials, such as those filled with textile materials. The key difference lies in whether the material is rubber or plastics. How to distinguish between mattresses and bed mattresses in classification? A bed mattress usually refers to a thick pad placed directly on a bed frame, which may contain springs; a mattress is placed on top of a bed mattress, is thinner, and provides additional comfort. Spring-containing bed mattresses are classified under 9404.10, while non-spring mattresses are classified under 9404.21 or 9404.29 based on material. What should be noted in material description during declaration? Specific components and proportions of fabric, filling, and backing must be listed in detail, such as "fabric 100% cotton, filling 100% polyester fiber". Avoid general terms like "textile material" to prevent classification disputes. If a mattress contains memory foam, which code should it be classified under? Memory foam is usually polyurethane foam, which belongs to plastics, and should be classified under 9404.21. If memory foam is mixed with other materials and plastics are not the main characteristic, it may be classified under 9404.29, depending on the actual composition. What regulatory conditions are required for exporting 940429? Generally, there are no special regulatory conditions, but it must comply with export quality and safety standards. If endangered species or infringing brands are involved, corresponding certificates are required. Specifics can be checked through customs regulatory condition codes. How to choose the HS code for mattresses sold via cross-border e-commerce? Choose based on the actual material and structure of the product. Non-spring, non-rubber/plastic mattresses choose 940429; if latex, choose 940421; if containing springs, choose 940410. It is recommended to consult professional classifiers. What are the consequences of incorrect classification? It may lead to tariff differences, customs penalties, cargo detention, or return. In serious cases, it affects the enterprise credit rating. It is recommended to declare truthfully and apply for pre-classification if necessary.