1. HS Code Structure Breakdown
The hierarchical classification of this HS code under the World Customs Organization (WCO) Harmonized System is as follows:
| Level | Code | Description |
| Section | XIX/XX/XXI | Miscellaneous Manufactured Articles |
| Chapter | 94 | Furniture; Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishings |
| Heading | 9404 | Mattress supports; articles of bedding and similar furnishing (mattresses, quilts, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics |
| Subheading | 9404.29 | Mattresses — of other materials (foam, latex, memory foam, fibre, etc.) |
| Full Code | 9404.29.00 | Mattresses of other materials — foam, latex, memory foam, fibre, or composite filling |
2. Overview
HS code 9404.29.00 classifies mattresses made of materials other than those specified under 9404.21 (cellular rubber or plastics). This covers the widest range of commercially sold mattresses including foam mattresses, memory foam mattresses, latex mattresses, and combination/hybrid mattresses with mixed filling materials.
3. Examples of Goods Classified Under 9404.29.00
The following examples illustrate the types of goods classified under this HS code:
| Product / Item | Description |
| Foam Mattress | Polyurethane foam mattress in single, double or king size |
| Memory Foam Mattress | Viscoelastic foam mattress for pressure relief |
| Latex Mattress | Natural or synthetic latex filling mattress |
| Hybrid Mattress | Combination of foam layers and pocket springs |
| Fibre/Cotton-Fill Mattress | Traditional cotton or polyester fibre-filled mattress |
| Orthopaedic Mattress | Firm support mattress for back/joint support |
| Mattress Topper | Supplemental thin mattress layer (same classification) |
| Camping/Folding Mattress | Portable tri-fold or roll-up foam mattress |
4. Related HS Codes
The following HS codes are related and may be relevant depending on specific product characteristics:
| HS Code | Description |
| 9404.21.00 | Mattresses of cellular rubber or plastics (specifically) |
| 9404.10.00 | Mattress supports (bed bases, frames, box springs) |
| 9404.90.00 | Other stuffed furnishings — cushions, pillows |
| 9401.10.00 | Seats for aircraft (incl. sleeping berth mattresses) |
| 6302.10.00 | Bed linen (sheets, pillowcases for use with mattresses) |
5. Key Classification Decision Table
Use this table to determine whether goods should be classified under 9404.29.00 or an alternative code:
| Feature | 9404.29.00 Applies | Other Codes Apply |
| Product type | Full mattress with filling material | Mattress base/frame → 9404.10 |
| Material | Foam, latex, fibre, or hybrid | Cellular rubber/plastics mattress → 9404.21 |
| Spring-only mattress | Springs + other material filling | Innerspring with padding → 9404.29 still |
| Cushion vs mattress | Sleeping mattress (larger body-size surface) | Smaller cushion/pillow → 9404.90 |
6. Duty & Trade Considerations
General trade and tariff considerations for HS code 9404.29.00:
| Aspect | Detail |
| Chapter | Chapter 94 — Furniture; Bedding |
| WCO Section | Section XX |
| EAC/Uganda CET | 25% CET |
| VAT (Uganda) | 18% VAT on importation |
| Standards | UNBS standards; flammability testing requirements |
| Common Importers | Furniture retailers, bedding stores, hotels |
Document prepared for customs and trade classification reference purposes only.