Subheading · Chapter 94 · Heading 9404
9404.21: Of cellular rubber or plastics, whether or not covered
Foam and rubber mattresses
9404.21 is the HS subheading for foam and rubber mattresses, under heading 9404 in chapter 94.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 9404 21 00 00 Of cellular rubber or plastics, whether or not covered
- 9404 21 10 00 Of rubber 2%
- 9404 21 90 00 Of plastics 2%
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 3
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Duty suspensionAirworthiness tariff suspension Free
- Applies to goods from
- all countries
- Legal act
- S.I. 2018/1249
- Documents
- C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
Import requirements 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Iraq, Russia, Ukraine
- Legal act
- S.I. 2020/707, 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 9009
- 9010
- 9017
- Import controlImport control on cat and dog fur
- Applies to goods from
- all countries
- Legal act
- S.I. 2009/1056
- Documents
- Y922 Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Denmark | £45.4m | 49.9% | +30.2% |
 Poland | £13.9m | 15.2% | -4.9% |
 China | £9.7m | 10.6% | -37% |
 Romania | £6.6m | 7.3% | -18% |
 Ireland | £5.5m | 6.1% | -25.1% |
 Indonesia | £2.7m | 3% | +135.3% |
 Taiwan | £1.7m | 1.9% | +96.5% |
 Germany | £1.1m | 1.3% | +50.9% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$669.7kUS$669.7k+US$10.9m+US$46.2m+> US$127.6m
Exports: 150
- China: US$620.3m
- Poland: US$385.8m
- Indonesia: US$258.5m
- Denmark: US$217.5m
- Mexico: US$127.6m
- United States: US$105.1m
- Germany: US$97.3m
- Romania: US$96.9m
- Vietnam: US$91.5m
- Italy: US$77.8m
- Laos: US$72.7m
- Belgium: US$53.4m
- Spain: US$48.5m
- Portugal: US$46.4m
- Thailand: US$46.2m
- Serbia: US$42.8m
- South Korea: US$35.8m
- Netherlands: US$33m
- Czechia: US$24.5m
- New Zealand: US$22.9m
- Türkiye: US$21.9m
- Singapore: US$21.7m
- Sri Lanka: US$21.6m
- Austria: US$21.5m
- Sweden: US$21.3m
- Canada: US$17.7m
- France: US$17.4m
- Malaysia: US$16.2m
- Slovakia: US$14.5m
- Bulgaria: US$14.2m
- Taiwan: US$13.1m
- North Macedonia: US$12.9m
- United Arab Emirates: US$12.6m
- United Kingdom: US$12.3m
- Ireland: US$12.1m
- Saudi Arabia: US$10.9m
- Hungary: US$10.4m
- Switzerland: US$10.3m
- India: US$8m
- Oman: US$7.3m
- Estonia: US$7.1m
- Uganda: US$7m
- Tunisia: US$6.8m
- Myanmar (Burma): US$6.6m
- Cambodia: US$5.3m
- Japan: US$5.1m
- Brazil: US$5m
- Latvia: US$4.5m
- Bosnia & Herzegovina: US$4.2m
- Slovenia: US$4.1m
- Lithuania: US$3.9m
- Philippines: US$3m
- Egypt: US$2.7m
- Croatia: US$2.5m
- Macao SAR China: US$1.9m
- Togo: US$1.8m
- Israel: US$1.7m
- Jordan: US$1.6m
- Australia: US$1.5m
- Hong Kong SAR China: US$1.4m
Trade value (US$) no reported trade < US$504.8kUS$504.8k+US$4.1m+US$29m+> US$96.7m
Imports: 215
- United States: US$649.5m
- Germany: US$295.1m
- France: US$160.7m
- Canada: US$152.3m
- Japan: US$120.9m
- United Kingdom: US$115.3m
- Netherlands: US$96.7m
- Italy: US$81.6m
- South Korea: US$78.6m
- Switzerland: US$75.1m
- Australia: US$64.4m
- Spain: US$60.9m
- Mexico: US$54.7m
- Poland: US$54.7m
- Sweden: US$53.4m
- China: US$51.9m
- Czechia: US$50.2m
- Austria: US$49.2m
- Denmark: US$41.2m
- Belgium: US$36.6m
- Norway: US$30.3m
- Hungary: US$29m
- Saudi Arabia: US$26m
- Singapore: US$24.8m
- Taiwan: US$22.5m
- Finland: US$22.3m
- Hong Kong SAR China: US$20.5m
- Slovakia: US$20.2m
- Bulgaria: US$18.9m
- Israel: US$18m
- Romania: US$17.1m
- India: US$14.6m
- Vietnam: US$14m
- Kuwait: US$14m
- United Arab Emirates: US$12.7m
- Thailand: US$11.4m
- Indonesia: US$11.3m
- Croatia: US$11m
- Türkiye: US$10.7m
- New Zealand: US$10.3m
- Portugal: US$10.1m
- Slovenia: US$9.3m
- Ukraine: US$9.1m
- Ireland: US$8.4m
- Greece: US$8.1m
- Malaysia: US$8m
- Chile: US$7.4m
- Lithuania: US$6.8m
- Uruguay: US$6.6m
- Estonia: US$6.1m
- Latvia: US$6.1m
- Serbia: US$5.7m
- Qatar: US$5.4m
- Bahrain: US$4.1m
- Bosnia & Herzegovina: US$3.8m
- Congo - Kinshasa: US$3.7m
- Guinea: US$3.6m
- South Sudan: US$3.6m
- Russia: US$3.3m
- Philippines: US$3.2m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$620.3m | 21.4% |
| 2 | Poland | US$385.8m | 13.3% |
| 3 | Indonesia | US$258.5m | 8.9% |
| 4 | Denmark | US$217.5m | 7.5% |
| 5 |  Mexico | US$127.6m | 4.4% |
| 6 |  United States | US$105.1m | 3.6% |
| 7 | Germany | US$97.3m | 3.4% |
| 8 | Romania | US$96.9m | 3.3% |
| 9 |  Vietnam | US$91.5m | 3.2% |
| 10 |  Italy | US$77.8m | 2.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$649.5m | 22.4% |
| 2 | Germany | US$295.1m | 10.2% |
| 3 |  France | US$160.7m | 5.6% |
| 4 |  Canada | US$152.3m | 5.3% |
| 5 |  Japan | US$120.9m | 4.2% |
| 6 | United Kingdom | US$115.3m | 4% |
| 7 |  Netherlands | US$96.7m | 3.3% |
| 8 | Italy | US$81.6m | 2.8% |
| 9 |  South Korea | US$78.6m | 2.7% |
| 10 |  Switzerland | US$75.1m | 2.6% |
Binding rulings for similar goods 15
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N353230 U.S. CBP
The tariff classification of an uncovered foam mattress from Mexico
- N339646 U.S. CBP
The country of origin of three mattresses incorporated into a sleeper ottoman or sofa bed
- N339705 U.S. CBP
The classification of tri-fold mattresses from China
- N339107 U.S. CBP
The country of origin of three mattresses incorporated into a sleeper ottoman or sofa bed
- N333991 U.S. CBP
The tariff classification of two cot pads from China
- N319765 U.S. CBP
Classification of a Simmons Siesta Gel Foam Rollup Lounger made in China
15 rulings in total for this code
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Anti-dumping
FR Doc. 2026-07302 · 91 FR 20095 · Source: federalregister.gov
The UK Global Tariff divides subheading 9404.21 into 2 tariff lines; the duty is 2%.
In the EU Combined Nomenclature, subheading 9404.21 covers 2 tariff lines and the duty is 3.7%.
174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 2%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of foam and rubber mattresses into the UK came to £91m between September 2025 and August 2026 (up 2% on the year before); Denmark supplied 50%, followed by Poland.
In 2024, countries exported foam and rubber mattresses worth US$2.9bn (−9.3% year on year).
The largest exporter was China (US$620.3m), followed by Poland.
Products classified here
Questions and answers
What is the HS code for of cellular rubber or plastics, whether or not covered?
Of cellular rubber or plastics, whether or not covered fall under HS subheading 9404.21, part of heading 9404, in section XX of the Harmonized System.
What is the import duty on of cellular rubber or plastics in the UK?
Under the UK Global Tariff, imports under 9404.21 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on of cellular rubber or plastics in the EU?
Under the EU Combined Nomenclature, imports under 9404.21 from countries without a preferential agreement are charged at 3.7%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most of cellular rubber or plastics?
China, with US$620.3m in 2024 (21.4% of world exports).
Which countries can export foam and rubber mattresses to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 2% applies. Pick a country above to see its rate.
Is there anti-dumping duty on foam and rubber mattresses?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import foam and rubber mattresses from?
In the 12 months to August 2026, the largest suppliers were Denmark (50%), Poland (15%) and China (11%), out of total imports of £91m.