WCO classification path
- Chapter94Furniture; bedding; lighting
- Heading9404Mattress 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
- Subheading940421Mattresses
- National940421000Of cellular rubber or plastics, whether or not covered
940421000
"Of cellular rubber or plastics, whether or not covered"
HS code 940421000 (Chapter 94 "Furniture; bedding; lighting"; Heading 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"; Subheading 940421 "Mattresses") under the Japan tariff schedule classifies "Of cellular rubber or plastics, whether or not covered". Japan customs apply General rate of 4.6%, WTO rate 3.8%. Statutory unit of measure: NO, KG. 21 free trade agreement preferential rates are available for this code.
Tariff Schedule
| Classification | Rate |
|---|---|
一般税率 General rate | 4.6% |
WTO 税率 WTO rate | 3.8% |
GSP 特惠税率 GSP rate | Free |
FTA Preferential Rates
21 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| Singapore | Free |
| Mexico | Free |
| Malaysia | Free |
| Chile | Free |
| Thailand | Free |
| Indonesia | Free |
| Brunei | Free |
| ASEAN | Free |
| Philippines | Free |
| Switzerland | Free |
| Vietnam | Free |
| India | Free |
| Peru | Free |
| Australia | Free |
| Mongolia | Free |
| CPTPP | Free |
| EU | Free |
| UK | Free |
| RCEP_ASEAN_AU_NZ | 2.6% |
| RCEP_China | 2.6% |
| RCEP_Korea | 2.6% |
Global Benchmark
HS-6 prefix 9404.21 across other jurisdictions