Chapter 94 covers furniture, bedding, lamps, and prefabricated buildings, etc. The goods in this chapter mainly function for indoor and outdoor use, providing seating, lying, lighting, storage, and other purposes. Among them, heading 9404 specifically refers to bedding and similar articles, such as mattresses, bedding, pillows, etc., emphasizing their filling or internal support materials. This chapter does not include medical devices, toys, or textile materials themselves. Heading 9404 includes mattresses and similar articles (such as sleeping bags, pillows, cushions), as well as bedding fitted with springs or stuffed with any material. Specifically covers: spring mattresses, stuffed mattresses, sleeping bags, pillows, cushions, etc. The key feature is that these articles are directly used for sleeping or leaning, and usually have an outer cover. It does not include bed frames, bed boards, or other furniture, nor electric blankets (classified under 8516). The first 2 digits '94' represent Chapter 94: furniture, bedding, lamps, etc. The 3rd-4th digits '04' represent heading 9404: bedding and similar articles. The 5th-6th digits '30' represent subheading 9404.30: sleeping bags. However, note that 9404.30 is explicitly for sleeping bags, while a down mattress, if in mattress form, should generally be classified under 9404.20 (other mattresses) or 9404.90 (other bedding and similar articles). Since the user provided code 940430, it actually corresponds to sleeping bags, but the Chinese name 'down mattress' does not match the subheading description, indicating a possible classification error. The correct subheading should be 9404.20 (mattresses) or 9404.90 (other). This analysis is based on the user-provided code, but this contradiction must be noted. If a down mattress is used as a mattress, it should be classified under 9404.20 (other mattresses), as its main function is a mattress filled with down. If used as a sleeping bag, it is classified under 9404.30. The user code 940430 corresponds to sleeping bags, which does not match 'mattress'. Classification must be determined based on actual use, shape, and structure. If it is a mattress that can be folded into a sleeping bag, it should be classified according to its main function.
Chapter
Chapter 94 covers furniture, bedding, lamps, and prefabricated buildings, etc. The goods in this chapter mainly function for indoor and outdoor use, providing seating, lying, lighting, storage, and other purposes. Among them, heading 9404 specifically refers to bedding and similar articles, such as mattresses, bedding, pillows, etc., emphasizing their filling or internal support materials. This chapter does not include medical devices, toys, or textile materials themselves.
Heading
Heading 9404 includes mattresses and similar articles (such as sleeping bags, pillows, cushions), as well as bedding fitted with springs or stuffed with any material. Specifically covers: spring mattresses, stuffed mattresses, sleeping bags, pillows, cushions, etc. The key feature is that these articles are directly used for sleeping or leaning, and usually have an outer cover. It does not include bed frames, bed boards, or other furniture, nor electric blankets (classified under 8516).
Digit Breakdown
The first 2 digits '94' represent Chapter 94: furniture, bedding, lamps, etc. The 3rd-4th digits '04' represent heading 9404: bedding and similar articles. The 5th-6th digits '30' represent subheading 9404.30: sleeping bags. However, note that 9404.30 is explicitly for sleeping bags, while a down mattress, if in mattress form, should generally be classified under 9404.20 (other mattresses) or 9404.90 (other bedding and similar articles). Since the user provided code 940430, it actually corresponds to sleeping bags, but the Chinese name 'down mattress' does not match the subheading description, indicating a possible classification error. The correct subheading should be 9404.20 (mattresses) or 9404.90 (other). This analysis is based on the user-provided code, but this contradiction must be noted.
Classification Basis
If a down mattress is used as a mattress, it should be classified under 9404.20 (other mattresses), as its main function is a mattress filled with down. If used as a sleeping bag, it is classified under 9404.30. The user code 940430 corresponds to sleeping bags, which does not match 'mattress'. Classification must be determined based on actual use, shape, and structure. If it is a mattress that can be folded into a sleeping bag, it should be classified according to its main function.
📝 Declaration Elements
Product Name: The specific name of the declared goods should be accurately described as 'down mattress' or 'down sleeping bag', avoiding vague terms like 'bedding'. Material: Specify the fabric and filling composition, such as fabric 100% cotton, filling 90% white duck down, 10% feathers. Filling: List in detail the types and proportions of filling materials. For down, specify the type (duck down/goose down) and down content. Dimensions: Declare the length, width, and height (thickness) of the mattress or sleeping bag, in centimeters. Brand: Fill in the brand name (if no brand, write 'none'), used for intellectual property customs protection record verification. Model: Fill in the manufacturer's model or item number to facilitate identification of the specific product. Use: Specify the specific use, such as 'household mattress', 'outdoor camping sleeping bag'. Use affects classification. Packaging Specifications: Declare the quantity per box and packaging method, such as '10 pieces/box, vacuum compressed'. Product Name: Down Mattress; Material: Fabric 100% cotton, filling 90% white duck down, 10% feathers; Filling: White duck down, down content 90%; Dimensions: 200cm×150cm×5cm; Brand: None; Model: DM-2024; Use: Household mattress; Packaging Specifications: 5 pieces/box, vacuum compressed. Incorrectly classifying down mattress under 9404.30 (sleeping bags), causing code-name mismatch. Failure to declare down content, customs may question whether the filling is feathers rather than down. Ignoring thickness declaration; distinguishing mattress from sleeping bag may depend on thickness and structure.
Product Name
The specific name of the declared goods should be accurately described as 'down mattress' or 'down sleeping bag', avoiding vague terms like 'bedding'.
⚠️ Incorrectly declaring as 'down quilt' or 'mattress cover', leading to classification errors.
Material
Specify the fabric and filling composition, such as fabric 100% cotton, filling 90% white duck down, 10% feathers.
⚠️ Only writing 'down', without specifying down content and feather ratio.
Filling
List in detail the types and proportions of filling materials. For down, specify the type (duck down/goose down) and down content.
⚠️ Misreporting synthetic filling as down, or not distinguishing down from feathers.
Dimensions
Declare the length, width, and height (thickness) of the mattress or sleeping bag, in centimeters.
⚠️ Providing only length and width, omitting thickness, affecting classification.
Brand
Fill in the brand name (if no brand, write 'none'), used for intellectual property customs protection record verification.
⚠️ Brand does not match the actual product, or authorization status not declared.
Model
Fill in the manufacturer's model or item number to facilitate identification of the specific product.
⚠️ Model information incomplete or inconsistent with the actual product.
Use
Specify the specific use, such as 'household mattress', 'outdoor camping sleeping bag'. Use affects classification.
⚠️ Vaguely writing 'bedding', without distinguishing mattress from sleeping bag.
Packaging Specifications
Declare the quantity per box and packaging method, such as '10 pieces/box, vacuum compressed'.
⚠️ Omitting packaging method, affecting inspection and statistics.
Example： Product Name: Down Mattress; Material: Fabric 100% cotton, filling 90% white duck down, 10% feathers; Filling: White duck down, down content 90%; Dimensions: 200cm×150cm×5cm; Brand: None; Model: DM-2024; Use: Household mattress; Packaging Specifications: 5 pieces/box, vacuum compressed.
Common Mistakes：
Incorrectly classifying down mattress under 9404.30 (sleeping bags), causing code-name mismatch.
Failure to declare down content, customs may question whether the filling is feathers rather than down.
Ignoring thickness declaration; distinguishing mattress from sleeping bag may depend on thickness and structure.
🎯 Classification Logic
Core classification basis: According to the Import and Export Tariff and notes, heading 9404 includes mattresses and similar articles. If a down mattress is in mattress form, it should be classified under 9404.20 (other mattresses); if it is a sleeping bag, under 9404.30. Key determining factors: the product's shape, structure, and use. Mattresses are usually flat, with a certain thickness, used on beds; sleeping bags are bag-shaped, can wrap the human body, used outdoors. Down filling does not affect the heading but affects the subheading. If a mattress can be folded into a sleeping bag, classify according to its main function. 9404.20 Other Mattresses: 9404.20 covers non-spring mattresses, such as stuffed mattresses, foam mattresses. If a down mattress is in mattress form, it should be classified under this code, not 9404.30. 9404.90 Other Bedding and Similar Articles: 9404.90 includes pillows, cushions, quilts, etc. If a down mattress is actually a mattress cover or thin pad, it may be classified under this code. 9404.30 Sleeping Bags: 9404.30 specifically refers to sleeping bags, which are bag-shaped, used for outdoor camping. If a down mattress is a flat mattress, it should not be classified under this code. 9401.90 Furniture Parts: If the mattress is part of a bed frame and imported together with the bed frame, it may be classified as furniture, but a mattress imported separately is still classified under 9404. 6302.31 Cotton Bedding: 6302 covers bed linen products, such as bed sheets, duvet covers. If a down mattress is only a mattress cover without filling, it is classified under 6302. Is the product a mattress or a sleeping bag? Is the filling down? What is the down content? Does it have an independent outer cover? Is it detachable? Are the dimensions and thickness suitable for a mattress? Is the use household or outdoor?
Basis
Core classification basis: According to the Import and Export Tariff and notes, heading 9404 includes mattresses and similar articles. If a down mattress is in mattress form, it should be classified under 9404.20 (other mattresses); if it is a sleeping bag, under 9404.30. Key determining factors: the product's shape, structure, and use. Mattresses are usually flat, with a certain thickness, used on beds; sleeping bags are bag-shaped, can wrap the human body, used outdoors. Down filling does not affect the heading but affects the subheading. If a mattress can be folded into a sleeping bag, classify according to its main function.
Confused Codes：
9404.20 - Other Mattresses
9404.20 covers non-spring mattresses, such as stuffed mattresses, foam mattresses. If a down mattress is in mattress form, it should be classified under this code, not 9404.30.
9404.90 - Other Bedding and Similar Articles
9404.90 includes pillows, cushions, quilts, etc. If a down mattress is actually a mattress cover or thin pad, it may be classified under this code.
9404.30 - Sleeping Bags
9404.30 specifically refers to sleeping bags, which are bag-shaped, used for outdoor camping. If a down mattress is a flat mattress, it should not be classified under this code.
9401.90 - Furniture Parts
If the mattress is part of a bed frame and imported together with the bed frame, it may be classified as furniture, but a mattress imported separately is still classified under 9404.
6302.31 - Cotton Bedding
6302 covers bed linen products, such as bed sheets, duvet covers. If a down mattress is only a mattress cover without filling, it is classified under 6302.
Self-Check：
✓ Is the product a mattress or a sleeping bag?
✓ Is the filling down? What is the down content?
✓ Does it have an independent outer cover? Is it detachable?
✓ Are the dimensions and thickness suitable for a mattress?
✓ Is the use household or outdoor?
❓ FAQ
Which HS code should a down mattress be classified under? If it is a flat mattress, classify under 9404.20 (other mattresses); if it is a bag-shaped sleeping bag, under 9404.30. The user-provided 940430 corresponds to sleeping bags, which does not match a mattress; the actual form of the product must be verified. It is recommended to determine based on shape, use, and structure. How to distinguish a down mattress from a down sleeping bag? Mattresses are usually flat, rectangular, with a certain thickness, used on beds; sleeping bags are bag-shaped, can wrap the human body, often used outdoors. If the product can be folded into a sleeping bag, classify according to its main function. When declaring, provide pictures and a description of use. How to fill in the down content when declaring? Down content refers to the proportion of down clusters in the down, usually expressed as a percentage. It should be declared truthfully, such as '90% white duck down'. Customs may sample and test; false declaration will result in penalties. How to check the tariff rate for down mattresses? Tariff rates change; you can check through the General Administration of Customs website, China Customs Import and Export Tariff, or consult a customs broker. Note that factors such as origin and trade agreements affect the actual rate. What regulatory conditions are required for importing down mattresses? Generally, a packing list, invoice, contract, and bill of lading are required. For down products, a quarantine certificate may be required, such as a non-epidemic area certificate. Specific requirements are subject to customs. What is the difference in classification between down mattresses and synthetic mattresses? Both are classified under 9404.20, but does the filling affect the subheading? Actually, 9404.20 does not distinguish filling, but it must be declared truthfully. Synthetic mattresses may be classified under 9404.20, but if they are foam plastic mattresses, they are classified under 9404.21. How to choose the HS code for selling down mattresses via cross-border e-commerce? Choose based on the actual form of the product: mattress selects 9404.20, sleeping bag selects 9404.30. Note that cross-border e-commerce retail exports may apply simplified declaration, but the code must still be accurate. Can code 940430 be used for down mattresses? No. 940430 is explicitly for sleeping bags. If a down mattress is a flat mattress, it should be classified under 9404.20. Incorrect use of the code may cause customs clearance delays or penalties. It is recommended to reconfirm the product attributes.
Q: Which HS code should a down mattress be classified under?
A: If it is a flat mattress, classify under 9404.20 (other mattresses); if it is a bag-shaped sleeping bag, under 9404.30. The user-provided 940430 corresponds to sleeping bags, which does not match a mattress; the actual form of the product must be verified. It is recommended to determine based on shape, use, and structure.
Q: How to distinguish a down mattress from a down sleeping bag?
A: Mattresses are usually flat, rectangular, with a certain thickness, used on beds; sleeping bags are bag-shaped, can wrap the human body, often used outdoors. If the product can be folded into a sleeping bag, classify according to its main function. When declaring, provide pictures and a description of use.
Q: How to fill in the down content when declaring?
A: Down content refers to the proportion of down clusters in the down, usually expressed as a percentage. It should be declared truthfully, such as '90% white duck down'. Customs may sample and test; false declaration will result in penalties.
Q: How to check the tariff rate for down mattresses?
A: Tariff rates change; you can check through the General Administration of Customs website, China Customs Import and Export Tariff, or consult a customs broker. Note that factors such as origin and trade agreements affect the actual rate.
Q: What regulatory conditions are required for importing down mattresses?
A: Generally, a packing list, invoice, contract, and bill of lading are required. For down products, a quarantine certificate may be required, such as a non-epidemic area certificate. Specific requirements are subject to customs.
Q: What is the difference in classification between down mattresses and synthetic mattresses?
A: Both are classified under 9404.20, but does the filling affect the subheading? Actually, 9404.20 does not distinguish filling, but it must be declared truthfully. Synthetic mattresses may be classified under 9404.20, but if they are foam plastic mattresses, they are classified under 9404.21.
Q: How to choose the HS code for selling down mattresses via cross-border e-commerce?
A: Choose based on the actual form of the product: mattress selects 9404.20, sleeping bag selects 9404.30. Note that cross-border e-commerce retail exports may apply simplified declaration, but the code must still be accurate.
Q: Can code 940430 be used for down mattresses?
A: No. 940430 is explicitly for sleeping bags. If a down mattress is a flat mattress, it should be classified under 9404.20. Incorrect use of the code may cause customs clearance delays or penalties. It is recommended to reconfirm the product attributes.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.