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Section XX — Miscellaneous manufactured articles

Chapter 94 — Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated sign illuminated nameplates and the like; prefabricated buildings

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.

National subdivision 9404.2 — Mattresses:

Subheading 9404.21 — Of cellular rubber or plastics, whether or not covered

HS code

9404.21.10 used

Applicable taxes: CessEIC, Customs TaxCID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
Second-hand memory foam mattressUsed polyurethane foam mattressWorn cellular rubber mattressPre-owned viscoelastic mattressSecond-hand polyfoam mattressUtilized memory foam bedReconditioned polyurethane mattressUsed cellular plastic mattressSecond-hand latex foam mattressRecycled cellular rubber bed