Subheading · Chapter 94 · Section XX, Miscellaneous manufactured articles
HS 9404 21Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: of cellular rubber or plastics, whether or not covered
Furniture, bedding, mattresses, mattress supports, cushions and similar stuffed furnishing, luminaires and lighting fittings, not elsewhere specified or included, illuminated signs, illuminated name-plates and the like, prefabricated building
- Customs duty
- 25%
- 2 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 10%
- On Indian goods
Codes under this subheading
2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 9404 21 10 | Of rubber | 25% | 5% or 18% | units |
| 9404 21 90 | Of plastic | 25% | 5% or 18% | units |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 2 tariff items: 25%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 2 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5% or 18%, depending on the goods.
- Until 21 September 2025 5%, 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 491 | Coir products (except coir mattresses) | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 492 | Products wholly made of quilted textile materials not exceeding Rs 2500 per piece | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 493 | Cotton quilts of sale value not exceeding Rs. 2500 per piece | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 613 | Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials not exceeding Rs. 2500 per piece and cotton quilts not exceeding Rs. 2500 per piece] | 18% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 437 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017- Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5%, 12% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 9404 | Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered | — | — |
| 940401 | Pillow/Cushions/Quilts/Pouffles made of cotton fabric filled with poly-fil | 2.8% | Rs. 35 per Kg |
| 940402 | Pillow/Cushions/Quilts/Pouffles made of man made textile fabric filled with poly-fil | 2.3% | Rs. 23 per Kg |
| 940403 | Other Pillow/Cushions/Quilts/ Pouffles filled with poly-fil | 2.5% | Rs. 29 per Kg |
| 940404 | Spring Mattress | 4% | Rs. 405 per Piece |
| 940499 | Others | 1.2% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 9404 21, and China's below.
China: the same goods (9404 21)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 9404 21. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 9404.21.00.10 | Mats, of rush-covered type蔺草包面的垫子 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | 4ABxyPQ |
| 9404.21.00.90 | Mattresses of cellular rubber or plastics海绵橡胶或泡沫塑料制褥垫 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
Every Chinese code in full
9404.21.00Mattresses of cellular rubber or plastics, whether or not covered
9404.21.00.10Mats, of rush-covered type蔺草包面的垫子
of a single area exceeding 1 m², whether or not edged单件面积大于1平方米,无论是否包边
- Unit
- piece / kg
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 100%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- 4Export licence出口许可证
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
- xExport licence (processing trade)出口许可证(加工贸易)
- yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Material材质
- 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.Specification规格
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 16%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 15%
- Brunei
- 13.3%
- Cambodia
- 13.3%
- South Korea
- 13.3%
- Laos
- 13.3%
- Malaysia
- 13.3%
- New Zealand
- 16%
- Singapore
- 13.3%
- Thailand
- 13.3%
- Vietnam
- 13.3%
- Japan
- 13.8%
- Indonesia
- 13.3%
- Philippines
- 13.3%
- Myanmar
- 13.3%
CIQ codes
- 9404210010101Mats of rush (single piece area >1 m², whether or not bound) (rush and articles thereof)蔺草包面的垫子(单件面积大于1平方米,无论是否包边)(蔺草及其制品)
- 9404210010102Mats of rush covered (single piece area > 1 square meter, whether or not edged) (mattress)蔺草包面的垫子(单件面积大于1平方米,无论是否包边)(褥垫)
- 9404210010103Mats of rush, faced (of a single area > 1 m², whether or not edged) (cushions)蔺草包面的垫子(单件面积大于1平方米,无论是否包边)(靠垫)
9404.21.00.90Mattresses of cellular rubber or plastics海绵橡胶或泡沫塑料制褥垫
Whether or not faced不论是否包面
- Unit
- piece / kg
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 100%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Material材质
- 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.Specification规格
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 16%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 15%
- Brunei
- 13.3%
- Cambodia
- 13.3%
- South Korea
- 13.3%
- Laos
- 13.3%
- Malaysia
- 13.3%
- New Zealand
- 16%
- Singapore
- 13.3%
- Thailand
- 13.3%
- Vietnam
- 13.3%
- Japan
- 13.8%
- Indonesia
- 13.3%
- Philippines
- 13.3%
- Myanmar
- 13.3%
CIQ codes
- 9404210090101Mattresses of cellular rubber or plastics, whether or not covered (mattresses)海绵橡胶或泡沫塑料制褥垫(不论是否包面)(褥垫)
- 9404210090102Mattresses of cellular rubber or plastics, whether or not covered (cushions)海绵橡胶或泡沫塑料制褥垫(不论是否包面)(靠垫)
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Previous9403 50Wooden furniture of a kind used in the bed roomOne level up9404Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not coveredNext9404 29Of other materials
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.