Mattresses - Of cellular rubber or plastics, whether or not covered

Subheading 940421 of the Combined Nomenclature covers mattresses made of cellular rubber, including polyurethane (PU) foam, viscoelastic (memory) foam, high-resilience (HR) foam, synthetic latex and natural latex (Dunlop process, Talalay process), as well as any other form of cellular elastomer constituting the essential core material of the mattress. The decisive classification criterion is the core material: if the mattress core consists of PU foam, memory foam, gel-infused foam, synthetic or natural latex, or combinations of these materials, the product is classified under subheading 940421, regardless of the ticking fabric used. Hybrid mattresses combining a foam core with pocket spring inserts may fall under subheading 940429 if the springs impart the essential character. Seat cushions and foam pads for seating are classified separately under heading 9401 or 9404. Classification follows the General Rules for the Interpretation of the Combined Nomenclature (GRI), particularly Rules 1, 3b and 6, together with the HS Explanatory Notes to heading 9404. In cases of doubt regarding multi-material mattresses, importers are advised to apply for Binding Tariff Information (BTI) ruling from the competent customs authority, which is binding throughout the EU for three years.

Imports of mattresses under subheading 940421 into the European Union are subject to the General Product Safety Regulation GPSR (EU) 2023/988, mandatory from 13 December 2024. The importer must carry out a risk assessment addressing physical hazards (especially for infant crib mattresses - standards EN 8371 and EN 16890), chemical hazards (VOC emissions from foam) and flammability (EN 597-1 and EN 597-2). A responsible person established in the EU must be identifiable on the product or its packaging, and technical documentation must be retained for 10 years. The REACH Regulation (EC) 1907/2006 is of particular importance for this product category: polyurethane and latex foams may contain SVHC substances listed on the ECHA Candidate List, phthalates used as plasticisers in PVC components, biocides (mould inhibitors, antibacterial agents) subject to registration under the Biocidal Products Regulation, and flame retardants from the PBDE and HBCDD families now restricted under the POPs Regulation. Importers must request a written declaration from the manufacturer confirming absence of restricted substances above REACH threshold levels. Natural rubber latex mattresses may trigger latex allergies - products intended for direct skin contact (e.g. infant mattresses) require latex content labelling. Infant mattresses are subject to EN 8371-2 and require test reports from accredited laboratories. Mattresses do not require CE marking but must comply with all applicable GPSR and REACH requirements as a condition for placing on the EU market.

MFN duty rates for subheading 940421 must be verified in the European Commission's TARIC database before each import transaction. Foam and latex mattresses imported into the EU originate primarily from China, Vietnam, Turkey, Malaysia and Belgium (premium latex mattresses). Anti-dumping or countervailing measures for specific exporting countries should be checked in TARIC. Preferential rates may be available under EU FTA agreements including EVFTA (Vietnam), the EU-Turkey customs union, GSP for qualifying developing countries and other EU preferential arrangements. The condition for applying a preferential rate is compliance with rules of origin and presentation of valid proof of origin: EUR.1 certificate, invoice declaration or REX statement. Common classification pitfalls: incorrect classification of hybrid mattresses (foam plus springs) - the correct subheading is determined by the material imparting the essential character; confusion between subheading 940421 (cellular rubber) and 940429 (other materials) when a mixed foam and coconut fibre core is used. Natural rubber latex mattresses are classified in the same way as synthetic latex mattresses provided the core is cellular rubber. The importer must hold an EORI number and submit a customs declaration with the correct 8-digit CN code. Required import documents: commercial invoice with CN code and product description, transport document, product technical specification, REACH and GPSR manufacturer's declaration, flammability test report, and - for preferential rates - proof of origin. Current duty rates and all trade measures must be verified in the European Commission's TARIC system.

Subheading CN 9404 21 covers mattresses of cellular rubber. When importing into the EU, verify applicable duty rates in TARIC, check CE marking requirements (if applicable), and prepare the required customs documentation. Tariff classification should be based on the General Rules of Interpretation (GIR) of the Combined Nomenclature. If classification is uncertain, applying for Binding Tariff Information (BTI) from the competent customs authority is recommended. Also verify whether the product is subject to import restrictions, sanctions, or licensing requirements.