Of plastic
Bedding articles of cellular plastics, whether or not covered
HSN 9404 21 90 (bedding and similar furnishing of cellular plastics — mattresses, cushions, pillows, and the like) 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. Sibling tariff lines within Chapter 94 covering mattresses of cellular rubber, or spring-fitted mattress supports, may carry distinct compliance obligations depending on material composition and end use.
The principal importer risk at this tariff line is misclassification: bedding articles containing both cellular plastics and springs, or incorporating rubber as the primary cellular material, may be re-classified into a sibling line within Chapter 94 that attracts compliance. Customs re-classification on examination triggers retrospective duty recovery and potential detention. Verify that the declared material — cellular plastics — accurately reflects the dominant construction before filing the bill of entry.