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, bedding and similar furnishing articles, such as mattresses, quilts, eiderdowns, cushions, pouffes and pillows, fitted with springs or stuffed, or of cellular rubber or plastics, whether or not covered. This includes spring, foam, latex and hybrid mattresses. EU duty rates range from 0% to 3.7%. Bedding articles must meet fire safety standards applicable in individual Member States. Compliance with REACH regulation on chemical substances is required. Heading 9404 is part of Chapter 94 (furniture, toys, games, sports articles and miscellaneous manufactured articles) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 9404 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 9404 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

EU duty rates range from 0% to 3.7%. Compliance with REACH regulation on chemical substances is required. Duty rates range from 0% to 3.7%. Bedding must meet fire safety standards. REACH compliance is required. Foam mattresses may be subject to VOC regulations. When importing goods under heading 9404 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 9404 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 9404 are subject to consumer product safety controls. Required documentation includes: CE certificates (toys - Directive 2009/48/EC), safety test reports, EN certificates for furniture. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Heading 9404 covers mattress supports, bedding articles: mattresses, quilts, pillows, duvets, sleeping bags. Key: sleeping elements - not the bed frame itself (9403). Includes spring, foam, and latex mattresses. Common mistake: textile bed linen (sheets, pillowcases) is Chapter 63.