9404.21
Chapter 94Furniture; bedding; lighting
Heading 9404Mattress 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
Subheading 940421Mattresses
Across 12 destination markets covered, HS 9404.21 import primary tariff is lowest in Australia(0%) and highest in Thailand(80%), with 1 jurisdiction at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- —
rebate on export
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 9404.21.00 | Of cellular rubber or plastics, whether or not covered | 3% | 第二栏税率:40% | — |
INIndia | 94042110 | Of rubber | 20 | IGST:5/18 社会福利附加税:0 | — |
IDIndonesia | 94042110 | - - - Of cellular rubber, whether or not covered | 15.00 | 增值税 (PPN):12.00 所得税:10.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 9404211000 | - - - Of cellular rubber, whether or not covered | 20% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 9404.21.10 | - - - Of cellular rubber, whether or not covered | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 94042110 | Of cellular rubber, whether or not covered | 80.00 | — | |
VNVietnam | 94042110 | - - - Of cellular rubber, whether or not covered | 37.5 | 优惠税率:25 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 940421000 | Of cellular rubber or plastics, whether or not covered | 4.6% | WTO 税率:3.8% GSP 特惠税率:Free | 2.6% RCEP |
KRKorea | 9404210000 | Of cellular rubber or plastics, whether or not covered | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 94042100 | Of cellular rubber or plastics, whether or not covered | Free | 0% ChAFTA | |
BRBrazil | 94042100 | De borracha alveolar ou de plástico alveolar, mesmo recobertos | 16.2% | 工业产品税 (IPI):0.0% | — |
MXMexico | 94042101 | Colchonetas. | 15 | 一般进口税 (IGI):15 一般出口税 (IGE):Ex. | — |
Note: "Primary rate" is the MFN tariff. The "FTA (CN origin)" column is the preferential rate available to China-origin goods with the matching certificate of origin (Form E / Form D etc.), best resolvable tier. VAT, consumption and special duties are levied separately — use the duty calculator for full landed cost.