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 characteristic of goods in this chapter is that they are household or commercial articles with practical functions, made of various materials, but attention must be paid to distinguishing them from wood products of Chapter 44 and textile products of Chapter 63. Heading 9404 includes mattresses and similar bedding articles, such as spring mattresses, stuffed mattresses, sleeping bags, pillows, cushions, etc.; it also includes other bedding and similar articles, such as quilts, bedspreads, pillowcases, etc., but note that it only includes articles that are internally stuffed or fitted with springs, and does not include flat sheets made solely of textile fabrics. The first 2 digits 94 = chapter, indicating furniture, bedding, etc.; digits 3-4, 04 = heading, indicating mattresses and similar bedding articles; digits 5-6, 40 = subheading, indicating cotton mattresses. Therefore, 940440 refers to cotton mattresses, meaning mattresses with cotton as the filling material or main material, and attention must be paid to distinguishing them from mattresses made of other materials such as synthetic fibers and wool. This product is a cotton mattress. Because its filling or main material is cotton and it is a bedding article, it is classified under 9404. If the mattress is a spring mattress, it is classified under 9404.10; if it is made of other materials such as synthetic fibers, it is classified under 9404.90; if it is a bed sheet or similar article made of textile fabrics, it is classified under Chapter 63.
Chapter
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 characteristic of goods in this chapter is that they are household or commercial articles with practical functions, made of various materials, but attention must be paid to distinguishing them from wood products of Chapter 44 and textile products of Chapter 63.
Heading
Heading 9404 includes mattresses and similar bedding articles, such as spring mattresses, stuffed mattresses, sleeping bags, pillows, cushions, etc.; it also includes other bedding and similar articles, such as quilts, bedspreads, pillowcases, etc., but note that it only includes articles that are internally stuffed or fitted with springs, and does not include flat sheets made solely of textile fabrics.
Digit Breakdown
The first 2 digits 94 = chapter, indicating furniture, bedding, etc.; digits 3-4, 04 = heading, indicating mattresses and similar bedding articles; digits 5-6, 40 = subheading, indicating cotton mattresses. Therefore, 940440 refers to cotton mattresses, meaning mattresses with cotton as the filling material or main material, and attention must be paid to distinguishing them from mattresses made of other materials such as synthetic fibers and wool.
Classification Basis
This product is a cotton mattress. Because its filling or main material is cotton and it is a bedding article, it is classified under 9404. If the mattress is a spring mattress, it is classified under 9404.10; if it is made of other materials such as synthetic fibers, it is classified under 9404.90; if it is a bed sheet or similar article made of textile fabrics, it is classified under Chapter 63.
📝 Declaration Elements
Product Name: Fill in the Chinese and foreign language names of the product, which should accurately reflect the product attributes, such as "cotton mattress" Material: Describe in detail the filling and fabric materials, such as "Filling: 100% cotton; Fabric: 100% cotton" Dimensions: Fill in the length, width, and thickness of the mattress, usually in centimeters Brand: Fill in the brand name (fill in "none" if there is no brand), used for customs protection of intellectual property rights Model: Fill in the manufacturer's model to facilitate identification of the specific product Processing Method: Indicate whether it is machine-made, handmade, or semi-handmade, etc. Packaging Specifications: Fill in the quantity per package and the packaging type, such as "1 piece/roll" Purpose: Fill in the specific use, such as "household", "hotel use" Product Name: Cotton mattress; Material: Filling 100% cotton, Fabric 100% cotton; Dimensions: 200cm×150cm×20cm; Brand: None; Model: CM-2020; Processing Method: Machine-made; Packaging Specifications: 1 piece/roll; Purpose: Household. Failure to indicate the specific composition ratio of filling and fabric, leading to classification errors Misdeclaring a spring mattress as a cotton mattress, when it should actually be classified under 9404.10 Ignoring brand declaration, which may involve infringement or failure to declare intellectual property rights
Product Name
Fill in the Chinese and foreign language names of the product, which should accurately reflect the product attributes, such as "cotton mattress"
⚠️ Filling in only "mattress" without indicating the material, leading to classification disputes
Material
Describe in detail the filling and fabric materials, such as "Filling: 100% cotton; Fabric: 100% cotton"
⚠️ Writing vaguely "cotton" without distinguishing between filling and fabric
Dimensions
Fill in the length, width, and thickness of the mattress, usually in centimeters
⚠️ Omitting thickness or using non-standard units
Brand
Fill in the brand name (fill in "none" if there is no brand), used for customs protection of intellectual property rights
⚠️ Brand inconsistent with the actual product or misspelled
Model
Fill in the manufacturer's model to facilitate identification of the specific product
⚠️ Incomplete model number or inconsistent with the actual product
Processing Method
Indicate whether it is machine-made, handmade, or semi-handmade, etc.
⚠️ Not filled in or filled in vaguely
Packaging Specifications
Fill in the quantity per package and the packaging type, such as "1 piece/roll"
⚠️ Packaging specifications inconsistent with the actual product
Purpose
Fill in the specific use, such as "household", "hotel use"
Failure to indicate the specific composition ratio of filling and fabric, leading to classification errors
Misdeclaring a spring mattress as a cotton mattress, when it should actually be classified under 9404.10
Ignoring brand declaration, which may involve infringement or failure to declare intellectual property rights
🎯 Classification Logic
The core basis for classification is the Import and Export Tariff and the Harmonized Commodity Description and Coding System. Heading 9404 explicitly includes mattresses and similar bedding, and its subheadings are divided by material: 9404.10 is spring mattresses, 9404.20 is mattresses of other materials (such as sponge, rubber, etc.), and 9404.90 is other bedding and similar articles. Cotton mattresses are classified under 9404.40 because their main material is cotton. Note that if the mattress is a spring structure wrapped in textile fabric, it is still classified under 9404.10. 940410 Spring mattresses: Internally fitted with springs, regardless of the fabric, are classified under this code; whereas cotton mattresses have no springs and are mainly filled with cotton. 940421 Mattresses of cellular rubber or plastics: The material is cellular rubber or plastics, not cotton, so it is classified under this code. 940429 Mattresses of other materials: The filling material is synthetic fibers, wool, or other non-cotton materials. If it contains cotton but cotton is not the main material, it may also be classified under this code. 630231 Cotton bedding: Refers only to textile articles such as bed sheets and duvet covers, without filling or with filling that does not constitute the character of a mattress. Does it contain springs? If yes, classify under 9404.10. Is the filling mainly cotton? If not, consider 9404.29 or 9404.90. Is the fabric only textile material without filling? If yes, it may be classified under Chapter 63. Is it for bedding use? If it is a cushion, it may be classified under 9404.90. Is it mixed with other materials? It should be classified according to the main material.
Basis
The core basis for classification is the Import and Export Tariff and the Harmonized Commodity Description and Coding System. Heading 9404 explicitly includes mattresses and similar bedding, and its subheadings are divided by material: 9404.10 is spring mattresses, 9404.20 is mattresses of other materials (such as sponge, rubber, etc.), and 9404.90 is other bedding and similar articles. Cotton mattresses are classified under 9404.40 because their main material is cotton. Note that if the mattress is a spring structure wrapped in textile fabric, it is still classified under 9404.10.
Confused Codes：
940410 - Spring mattresses
Internally fitted with springs, regardless of the fabric, are classified under this code; whereas cotton mattresses have no springs and are mainly filled with cotton.
940421 - Mattresses of cellular rubber or plastics
The material is cellular rubber or plastics, not cotton, so it is classified under this code.
940429 - Mattresses of other materials
The filling material is synthetic fibers, wool, or other non-cotton materials. If it contains cotton but cotton is not the main material, it may also be classified under this code.
630231 - Cotton bedding
Refers only to textile articles such as bed sheets and duvet covers, without filling or with filling that does not constitute the character of a mattress.
Self-Check：
✓ Does it contain springs? If yes, classify under 9404.10.
✓ Is the filling mainly cotton? If not, consider 9404.29 or 9404.90.
✓ Is the fabric only textile material without filling? If yes, it may be classified under Chapter 63.
✓ Is it for bedding use? If it is a cushion, it may be classified under 9404.90.
✓ Is it mixed with other materials? It should be classified according to the main material.
❓ FAQ
What is the difference in HS codes between cotton mattresses and synthetic fiber mattresses? Cotton mattresses are classified under 9404.40, and synthetic fiber mattresses are classified under 9404.29 (mattresses of other materials). When classifying, it is necessary to judge based on the main material of the filling and fabric. If cotton accounts for more than 50%, it is usually regarded as cotton. How can I check the import tariff rate for cotton mattresses? Tariff rates are adjusted according to national policies. It is recommended to check the latest rates through the official website of the General Administration of Customs or the International Trade Single Window. Usually, information such as HS code and country of origin is required, and you may also consult a professional customs broker. What declaration elements are required for exporting cotton mattresses? It is necessary to declare the product name, material, dimensions, brand, model, processing method, packaging specifications, purpose, etc. The specific requirements are subject to customs requirements. Be sure to declare truthfully to avoid customs clearance delays caused by inaccurate declaration. If a mattress contains springs but the fabric is cotton, which code should it be classified under? It should be classified under 9404.10 (spring mattresses), because the classification of spring mattresses takes priority over material. Even if the fabric is cotton, as long as there are springs inside, it is classified under 9404.10. What is the difference in HS codes between cotton mattresses and cotton bed sheets? Cotton mattresses are classified under 9404.40, belonging to bedding; cotton bed sheets are classified under 6302.31, belonging to textile articles. The main difference is that mattresses have filling and a certain thickness, while bed sheets are flat fabrics. How should HS codes be selected for cotton mattresses sold via cross-border e-commerce? 9404.40 should be selected. However, note that if the mattress is made of memory foam or other synthetic fiber materials, it is classified under 9404.29. It is recommended to classify accurately according to the actual material and structure, and retain relevant supporting documents. Is the classification of cotton mattresses affected by size? Classification is mainly based on material and structure, and size does not affect the HS code. However, dimensions need to be provided during declaration for customs inspection. Regardless of size, cotton mattresses are classified under 9404.40. If a mattress is a blend of cotton and synthetic fibers, how should it be classified? According to the General Rules for the Interpretation of the Harmonized System, it should be classified according to the main material. If the cotton content is the highest, classify under 9404.40; if synthetic fiber is the main material, classify under 9404.29. It is recommended to provide a composition test report to support the classification.
Q: What is the difference in HS codes between cotton mattresses and synthetic fiber mattresses?
A: Cotton mattresses are classified under 9404.40, and synthetic fiber mattresses are classified under 9404.29 (mattresses of other materials). When classifying, it is necessary to judge based on the main material of the filling and fabric. If cotton accounts for more than 50%, it is usually regarded as cotton.
Q: How can I check the import tariff rate for cotton mattresses?
A: Tariff rates are adjusted according to national policies. It is recommended to check the latest rates through the official website of the General Administration of Customs or the International Trade Single Window. Usually, information such as HS code and country of origin is required, and you may also consult a professional customs broker.
Q: What declaration elements are required for exporting cotton mattresses?
A: It is necessary to declare the product name, material, dimensions, brand, model, processing method, packaging specifications, purpose, etc. The specific requirements are subject to customs requirements. Be sure to declare truthfully to avoid customs clearance delays caused by inaccurate declaration.
Q: If a mattress contains springs but the fabric is cotton, which code should it be classified under?
A: It should be classified under 9404.10 (spring mattresses), because the classification of spring mattresses takes priority over material. Even if the fabric is cotton, as long as there are springs inside, it is classified under 9404.10.
Q: What is the difference in HS codes between cotton mattresses and cotton bed sheets?
A: Cotton mattresses are classified under 9404.40, belonging to bedding; cotton bed sheets are classified under 6302.31, belonging to textile articles. The main difference is that mattresses have filling and a certain thickness, while bed sheets are flat fabrics.
Q: How should HS codes be selected for cotton mattresses sold via cross-border e-commerce?
A: 9404.40 should be selected. However, note that if the mattress is made of memory foam or other synthetic fiber materials, it is classified under 9404.29. It is recommended to classify accurately according to the actual material and structure, and retain relevant supporting documents.
Q: Is the classification of cotton mattresses affected by size?
A: Classification is mainly based on material and structure, and size does not affect the HS code. However, dimensions need to be provided during declaration for customs inspection. Regardless of size, cotton mattresses are classified under 9404.40.
Q: If a mattress is a blend of cotton and synthetic fibers, how should it be classified?
A: According to the General Rules for the Interpretation of the Harmonized System, it should be classified according to the main material. If the cotton content is the highest, classify under 9404.40; if synthetic fiber is the main material, classify under 9404.29. It is recommended to provide a composition test report to support the classification.
⚠️ 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.