Of other materials

Subheading 940429 of the Combined Nomenclature covers mattresses not classified under the more specific subheading 940421 (cellular rubber) or 940410 (feather and down), meaning mattresses whose core or principal filling consists of: steel springs - pocket springs, Bonnell coils or continuous coil units; coconut fibre (coir - latex-bonded or unbonded); cotton batting or other natural and synthetic fibres formed into wadding layers; water as the load-bearing medium (water mattresses); or air as the load-bearing medium (inflatable mattresses, self-inflating camping mattresses). Hybrid mattresses combining pocket springs with comfort foam layers are classified under subheading 940429 or 940421 depending on the material imparting the essential character to the core: if the springs perform the load-bearing function, classification falls under 940429; if the foam core dominates, under 940421. Subheading 940429 is a residual category - it applies after all more specific subheadings have been excluded. Inflatable mattresses intended for sleeping are classified under 940429, whereas inflatable articles primarily designed for water play (swimming rings, pool floats) are classified in chapter 95. Classification follows the GRI of the Combined Nomenclature, Rules 1, 3b and 6, with reference to the HS Explanatory Notes to heading 9404. Binding Tariff Information (BTI) ruling is recommended for multi-layer or mixed-core mattresses.

Imports of mattresses under subheading 940429 into the European Union have been subject to the General Product Safety Regulation GPSR (EU) 2023/988 since 13 December 2024. The importer must conduct a product risk assessment covering mechanical hazards (risk of penetration by broken springs), chemical hazards (REACH-restricted substances in adhesives, coatings and ticking fabrics) and flammability (EN 597-1 and EN 597-2 - cigarette and open flame ignition sources). Spring mattresses may incorporate steel springs with electroplated coatings - the electroplating process may use REACH-restricted substances such as hexavalent chromium compounds or nickel chloride. Ticking fabrics may contain azo dyes and SVHC substances on the ECHA Candidate List. The importer must designate a responsible person established in the EU, compile technical documentation and ensure its availability for 10 years. Inflatable and water mattresses contain PVC or TPU components - these materials may incorporate phthalates restricted under REACH: DEHP, DBP, BBP and DIBP are prohibited in consumer articles. Infant crib mattresses under this subheading are subject to EN 8371 or EN 16890 and require laboratory test reports confirming conformity. Biocides used in ticking fabrics (mould inhibitors, antibacterial agents) are subject to registration under the BPR (EU) 528/2012. Mattresses under this subheading do not require CE marking but must comply with all applicable GPSR requirements.

MFN duty rates for subheading 940429 must be verified in the European Commission's TARIC system. Spring and hybrid mattresses imported into the EU originate primarily from China, Vietnam, Turkey, Egypt and Bangladesh. Anti-dumping or countervailing measures applicable to specific exporting countries should be checked in TARIC before each transaction. Preferential duty rates may be available under EU FTA agreements: EVFTA (Vietnam), the EU-Turkey customs union (zero duty for industrial goods), GSP and GSP+ for qualifying countries. 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: confusion between inflatable mattresses for sleeping (940429) and inflatable articles for water sports and play (chapter 95); incorrect classification of spring mattresses with thick comfort foam layers as foam mattresses (940421) rather than spring mattresses (940429); classification of coconut fibre mattresses as textile or plastic articles (chapters 39 or 56) rather than as mattresses (9404). 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, transport document, technical specification, GPSR test certificates, REACH declarations from the manufacturer, and - for preferential rates - valid proof of origin. Current duty rates and trade measures must be verified in the European Commission's TARIC database.

Subheading CN 9404 29 covers mattresses of other materials. 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.