HS Code for Mattress (China (GACC / 中国海关))
PRIMARY CLASSIFICATION RESULT (China (GACC / 中国海关))
The primary 6-digit Harmonized System (HS) code for mattress is 9404.21 (Mattresses, Of cellular rubber or plastics, whether or not covered). Under the 2026 GACC China Customs Tariff, representative general duties are 5.00 % [Official Source].
Classification guidance note.
Candidate Subheadings & Disambiguation Matrix
| HS Subheading | WCO Subheading Description | Disambiguation Rule / Notes | Action |
|---|---|---|---|
| 9404.21 | Mattresses, Of cellular rubber or plastics, whether or not covered | Mattresses, Of cellular rubber or plastics, whether or not covered | View 9404.21 → |
Official Primary Sources & Authority References
GACC Customs Tariff ↗
General Administration of Customs of China official 8-digit tariff schedule for Mattress.
税委会 (Customs Tariff Commission) ↗
State Council Tariff Commission official MFN and provisional tariff decrees.
WCO Nomenclature ↗
World Customs Organization international 6-digit Harmonized System standard.
Mattress Frequently Asked Questions (FAQ)
What is the official 6-digit HS code for Mattress?
The primary 6-digit Harmonized System (HS) code for Mattress is HS 9404.21 (Mattresses, Of cellular rubber or plastics, whether or not covered).
What is the China (GACC / 中国海关) general import duty for Mattress?
Under the 2026 GACC China Customs Tariff, representative MFN general duty rates for Mattress under HS 9404.21 are 5.00 %.
Are there alternative candidate subheadings for Mattress?
Yes. Depending on state (green vs. roasted, decaffeinated vs. non-decaffeinated, raw vs. processed), alternative subheadings include 940421.
What mandatory import documents are required for Mattress?
Commercial Invoice, Packing List, Bill of Lading, and Partner Government Agency permits where applicable.
Does de minimis duty-free exemption apply to Mattress?
Eligible shipments enter duty-free under statutory destination thresholds.
How are merchandise processing and customs fees calculated for Mattress?
Import fees are assessed on entered customs value under destination regulations.
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