HS Code 9404.21 : Mattresses, Of cellular rubber or plastics, whether or not covered
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for mattresses, of cellular rubber or plastics, whether or not covered is 9404.21. Under the 2026 Malaysia (JKDM / Customs), the representative MFN general duty rate is 20% [Royal Malaysian Customs (JKDM)].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 94
Mattress 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
Heading 9404
Mattress 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
Subheading .21
.21
Mattresses, Of cellular rubber or plastics, whether or not covered
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
Malaysia (Royal Malaysian Customs / JKDM 2026)
9404.21.00.00
MODULE 5: MALAYSIA IMPORT DUTY & SST BREAKDOWN
Import Duty Rate
20%
WTO MFN Applied
Sales & Service Tax (SST)
10.00 %
CIF + Duty Base
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Mattresses, Of cellular rubber or plastics, whether or not covered
MODULE 11: Royal Malaysian Customs Ruling (JKDM)
Legally binding customs rulings issued by Royal Malaysian Customs Department for HS 9404.21.
Query official JKDM portal:
Search Official JKDM Portal for 9404.21 →Malaysia Declarable Tariff Lines (9404.21)
National line-level (8/10-digit) detail for Malaysia (JKDM / Customs): coverage in progress.
Universal 6-digit WCO backbone applied rate: 20%. Confirm the full national commodity code at the official source (Royal Malaysian Customs (JKDM)).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 9404.10 | Subheading under Heading 9404 | Compare Subheading 9404.10 → |
| 9404.29 | Subheading under Heading 9404 | Compare Subheading 9404.29 → |
| 9404.30 | Subheading under Heading 9404 | Compare Subheading 9404.30 → |
| 9404.40 | Subheading under Heading 9404 | Compare Subheading 9404.40 → |
| 9404.90 | Subheading under Heading 9404 | Compare Subheading 9404.90 → |
Official Primary Sources & Authority References
Royal Malaysian Customs Department (JKDM) ↗
Official Malaysian tariff schedule, import duty, and Sales & Service Tax (SST) rates.
JKDM Customs Ruling Portal ↗
Royal Malaysian Customs binding tariff classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and Malaysia (JKDM) general duty for Mattresses, Of cellular rubber or plastics, whether or not covered?
Under WCO Harmonized System 2022 and Malaysia (JKDM), Mattresses, Of cellular rubber or plastics, whether or not covered is classified under HS 9404.21 (Heading 9404, Chapter 94). The representative MY MFN general duty rate is 20%.
How is HS 9404.21 distinguished within Heading 9404 (Mattress 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)?
Heading 9404 covers Mattress 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. Subheading 9404.21 specifically isolates Mattresses, Of cellular rubber or plastics, whether or not covered. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 9404.
What are the primary candidate subheadings related to HS 9404.21?
Related subheadings under Heading 9404 include 9404.10, 9404.29, 9404.30, 9404.40, 9404.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Mattresses, Of cellular rubber or plastics, whether or not covered?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 9404.21 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Mattresses, Of cellular rubber or plastics, whether or not covered?
Commercial shipments of Mattresses, Of cellular rubber or plastics, whether or not covered with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 9404.21?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What tax applies to imports of HS 9404.21 in Malaysia?
Malaysia assesses a 10% Sales & Service Tax (SST) on imported merchandise, calculated on CIF value + statutory import duty.
What is Malaysia's de minimis threshold for low-value goods?
Malaysia's de minimis threshold for express courier parcel imports is MYR 500 total CIF value.
Which agency regulates customs declarations and rulings in Malaysia?
Customs declarations, import duty classification, and binding customs rulings are administered by the Royal Malaysian Customs Department (JKDM).
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