HS code for mattress
The U.S. HS code for a mattress is usually 9404.21.00.13 (memory foam), with a 3% general duty and an estimated total of 15.5% from China and 15.5% from Vietnam once additional duties are added.
Estimates use tariff data as of October 22, 2026. The China and Vietnam estimates include Section 301: Forced labor action (12.5%). From China, Section 301: China list duty (7.5% or 25%) may also apply, up to 40.5% in total. Classifications and duty estimates are guidance based on the published HTSUS. The importer of record is responsible for the final classification.
Codes by variant
| Variant | HTS code | General duty | Est. from China |
|---|---|---|---|
| Memory foam | 9404.21.00.13 | 3% | 15.5% |
| Spring | 9404.29.90.95 | 6% | 18.5% |
- 9404.21.00.13: Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm
- 9404.29.90.95: Mattresses / Of other materials / Other
What decides the code
A mattress is classified in heading 9404 as an article of bedding, with the line set by the fill material and the dimensions of the finished mattress.
- The fill decides the subheading. A mattress of cellular rubber or plastics goes to 9404.21, and a spring mattress goes to 9404.29.
- For a cellular rubber or plastics mattress, the size decides the line. Width over 91 cm, length over 184 cm and depth over 8 cm leads to 9404.21.00.13.
- A spring mattress falls under 9404.29.90.95 as of other materials, other, other, since the springs are not cellular rubber or plastics.
Common mistakes
- Classifying a spring mattress in 9404.21 is wrong because that subheading covers only mattresses of cellular rubber or plastics.
- Classifying a memory foam mattress in 9404.29 is wrong because cellular plastics mattresses belong in 9404.21.
- Classifying a mattress under a furniture heading outside 9404 is wrong because heading 9404 names mattresses directly.
Estimated U.S. duty by origin
- China
- 15.5% = 3% general + 12.5% Section 301: Forced labor actionMay also apply: Section 301: China list duty (7.5% or 25%). Up to 40.5%.
- Vietnam
- 15.5% = 3% general + 12.5% Section 301: Forced labor action
For HTS 9404.21.00.13, as a share of customs value, before fees. Check every measure for your entry with the tariff checker.
Antidumping duty: Mattresses from China and several other countries, including Vietnam and Cambodia, are subject to antidumping orders. Check the current orders before you import. These duties are not in the estimate above.
EU code and duty
- Memory foam
- CN 9404 21 90, 3.7%
- Spring
- CN 9404 29 10, 3.7%
EU Combined Nomenclature 2026, third-country (erga omnes) duty. Preferential rates and EU trade remedy duties are not included.
CPSC eFiling
9404.21.00.13 (CP2), 9404.29.90.95 (CP1) are on CPSC's eFiling HTS list. CPSC certificate related data is required. If a mattress is subject to a CPSC rule, file the certificate data at entry through your broker or the CPSC Product Registry.
Check what to file for 9404.21.00.13
CPSC HTS list for eFiling, October 1, 2026. The list is guidance and not exhaustive.
Frequently asked questions
What is the HS code for a mattress?
The U.S. HTS code for a mattress is usually 9404.21.00.13 (memory foam). Other versions use 9404.29.90.95 for spring. The first six digits, 9404.21, are the international HS code.
What is the U.S. import duty on a mattress from China?
The U.S. general duty on HTS 9404.21.00.13 is 3%. With the additional duties that apply to goods of China (Section 301: Forced labor action (12.5%)), the estimated total is 15.5% of customs value. Section 301: China list duty (7.5% or 25%) may also apply depending on the exact product. From Vietnam the estimate is 15.5%. Tariff data as of October 22, 2026.
Does a mattress need CPSC eFiling?
HTS 9404.21.00.13 or another code on this page is on CPSC's eFiling HTS list. If the product is subject to a CPSC rule, such as a children's product, the certificate data must be filed at entry. A product that needs no certificate can use a disclaim message.
Tariff schedule pages
- 9404.21.00.13Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm
- 9404.29.90.95Mattresses / Of other materials / Other
- Heading 9404Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered
Related products
Codes checked against the USITC Harmonized Tariff Schedule retrieved October 22, 2026. Additional duties reviewed October 22, 2026. This is an estimate: the importer of record is responsible for classification.