Of rubber
Mattresses and bedding articles of cellular rubber
HSN 9404 21 10 (mattresses and similar bedding articles of cellular rubber, whether or not covered) 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, bill of entry, commercial invoice, packing list. Other articles of bedding under Chapter 94 — particularly those fitted with springs or stuffed with materials other than cellular rubber or plastics — may fall under sibling tariff lines with distinct classification consequences.
The principal risk at this tariff line is misclassification: cellular rubber bedding articles and cellular plastics bedding articles share the same subheading family but are split at the 8-digit level, and a misdeclaration of material composition can trigger re-classification on examination. Retrospective compliance and detention pending correction are the practical consequences of customs re-classification. Importers should confirm the cellular material — rubber versus plastics — and ensure the bill of materials aligns precisely with the tariff entry before shipment.