other

Mattresses and bedding of other materials (rubberised coir)

DGFT CLEARANCE

HSN 9404 29 90 (mattresses and similar bedding articles of other materials) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT). The tariff line specifically covers mattresses of rubberised coir, with or without combination of other materials and whether or not with metallic springs, as clarified under the ITC (HS) policy entry for this CTI.

What this is

HSN code

9404 29 90

Chapter

94 · Furniture; bedding, mattresses; lamps and lighting fittings

Primary regulator

DGFT · ITC (HS) import policy, Chapter 94

Customs documentation

Import policy declaration from DGFT
Commercial invoice from exporter

Compliance steps

1
Confirm the product falls within the ITC (HS) policy scope for this CTI: mattresses of rubberised coir, with or without combination of other materials, whether or not with metallic springs. Misclassification into an adjacent 9404 tariff line triggers re-assessment and potential detention at the bill of entry.
ITC (HS) policy entry for CTI 9404 29 90, Chapter 94
2
File the bill of entry with an accurate product description confirming the rubberised-coir composition to satisfy the customs proper officer's verification of the ITC (HS) policy classification.
ITC (HS) import policy, Chapter 94 · Customs Act, 1962

A word of counsel

The most common error on this tariff line is misidentifying the rubberised-coir content threshold — importers shipping hybrid-construction mattresses (rubberised coir combined with foam, spring, or latex layers) must ensure the rubberised-coir component is the defining material of construction; a consignment reclassified by the proper officer to a foam-based or spring-based heading under 9404 may face reassessment of duty and ITC (HS) policy re-evaluation. Ensure the commercial invoice and packing list clearly describe the stuffing composition before the bill of entry is filed.

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Frequently asked

Does HSN 9404 29 90 require BIS certification?

No, no BIS Quality Control Order covers this product family. Import of mattresses of rubberised coir under this tariff line is governed solely by the ITC (HS) import policy administered by the Directorate General of Foreign Trade.

Does the rubberised-coir mattress classification under 9404 29 90 cover hybrid constructions with metallic springs?

Yes. The ITC (HS) policy entry for this CTI explicitly covers mattresses of rubberised coir with or without combination of other materials, whether or not with metallic springs.

What happens if the mattress is primarily of foam or latex rather than rubberised coir?

A mattress whose primary stuffing is foam or latex would fall under a different 9404 sub-heading; filing under 9404 29 90 in that case risks reclassification by the customs proper officer, attracting reassessment of duty and potential detention of the consignment.

Last verified against gazette notifications: 2026-05-16. Source: DGFT / Indian Customs CUSDATA.