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HomeHSNChapter 94HSN 9404 10 00

Mattress supports

Mattress supports, frames, and slatted bases

NO PGA · STANDARD CUSTOMS PROCEDURE

HSN 9404 10 00 (Mattress supports) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code (IEC), bill of entry, commercial invoice, packing list. Other articles under Chapter 94 — including mattresses fitted with springs or stuffed with any material — may carry distinct compliance obligations at their own tariff lines.

No partner government agency notification covers this tariff line.
A word of counsel

The absence of compliance at this tariff line does not extend to the broader heading: mattresses, quilts, cushions, and similar bedding articles classified elsewhere within Chapter 94 each carry their own tariff lines and may attract Quality Control Order coverage. A customs re-classification — for instance, where a mattress support is assessed as forming part of an upholstered bed frame under furniture headings — triggers retrospective compliance and potential detention. Verify the precise product description and construction against the customs tariff before relying on the absence of compliance.

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Frequently asked
Does HSN 9404 10 00 require any pre-import registration?
A valid Importer-Exporter Code is required for any commercial import; no product-specific registration applies to this tariff line.
What changes if the product is a mattress rather than a mattress support?
Mattresses fitted with springs or stuffed with any material are classified under separate tariff lines within Chapter 94 and may attract Quality Control Order compliance that does not apply to bare mattress supports.
Last verified against gazette notifications: 2026-05-16. Source: BIS / DGFT / Indian Customs CUSDATA.
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