9404 — Mattress supports (excl. spring interiors for seats); articles of bedding and similar furnishing, e.g. mattresses, quilts, eiderdowns, cushions, pouffes and pillows, fitted with springs or stuffed or internally filled with any material or of cellular rubber or plastics, whether or not covered (excl. pneumatic or water mattresses and pillows, blankets and covers)

9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed with any material or of cellular rubber or plastics, whether or not covered: 9404 10 – Mattress supports – Mattresses: 9404 21 – – Of cellular rubber or plastics, whether or not covered 9404 29 – – Of other materials 9404 30 – Sleeping bags 9404 90 – Other

This heading includes:

(A) Mattress supports, i.e., the sprung part of a bed, normally consisting of a wooden or metal frame fitted with springs or with steel wire mesh (spring or wire mattress supports), or of a wooden frame with internal springs and stuffing, covered with textile material (upholstered mattress supports). But the heading excludes assembled spiral springs for chairs or other seats (heading 9401) and wire mesh of iron or steel, unframed (heading 7314). (B) Articles of bedding and similar furnishing which are sprung or stuffed with any material (cotton, wool, horsehair, down, synthetic fibres, etc.), or are of cellular rubber or plastics (whether or not covered with woven fabric, plastics, etc.). For example: (1) Mattresses, including mattresses with a metal frame. (2) Quilts and bedspreads (including quilted and piqué covers for perambulators), eiderdowns and feather beds (stuffed with down or any other material), mattress-protectors (thin mattresses placed between the mattress itself and the mattress support), bolsters, pillows, cushions, pouffes, etc. (3) Sleeping bags. These articles are included in this heading whether or not they incorporate electric heating elements. The heading also excludes: (a) water-mattresses (generally heading 3926 or 4016); (b) pneumatic mattresses or pillows (heading 3926, 4016 or 6306) or pneumatic cushions (heading 3926, 4014, 4016, 6306 or 6307); (c) leather covers for pouffes (heading 4205); (d) woollen blankets (heading 6301); (e) pillow cases, covers for eiderdowns or feather beds (heading 6302); (f) cushion covers (heading 6304). See the Explanatory Note to heading 9401 as regards cushions or mattresses constituting parts of seats.

Notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. This group does not include:

(a) inflatable or water mattresses, cushions or sofa cushions of Chapter 39, 40 or 63;

(b) mirrors intended to be placed on the floor or ground (e.g., mirrors on a movable frame (psyche – rotating mirrors)) of heading 7009;

(c) articles of Chapter 71;

(d) parts of general use referred to in Note 2 to Section XV of base metals (Section XV) or similar articles of plastics (Chapter 39) or safes of heading 8303;

(e) furniture specially designed as parts of refrigeration or freezer equipment of heading 8418; furniture specially designed for sewing machines (heading 8452);

(f) lamps or light sources and parts thereof of Chapter 85;

(g) furniture specially constructed as parts of equipment of heading 8518 (heading 8518), of heading 8519 or 8521 (heading 8522), or of headings 8525 to 8528 (heading 8529);

(h) articles of heading 8714;

(и) стоматологические кресла со встроенным стоматологическим оборудованием товарной позиции 9018 или стоматологическими плевательницами (товарная позиция 9018);

(k) Articles of Chapter 91 (e.g. watches and watch cases);

(l) toy furniture or toy lamps and toy lighting equipment (heading 9503), billiard tables or other furniture specially designed for games (heading 9504), articles for tricks or decorations (other than light garlands), such as Chinese lanterns (heading 9505); or

(m) monopores, bipeds, tripods and similar articles (heading 9620).

2. Articles (other than parts thereof) of headings 9401 to 9403 are classified in these headings only if they are intended to be placed on the floor or on the ground.

However, the following articles fall under the headings above, even if they are intended to be hung, fixed to a wall or mounted on top of each other:

(a) wardrobes and bookcases, other furniture with shelves (including separate shelves presented with fasteners for fixing them on the wall) and sectional furniture;

(b) furniture for sitting and bed.

3. (A) In headings 9401 to 9403 references to parts of goods do not include references to sheets or plates (carved or not cut in shape but not joined to other parts) of glass (including mirrors), marble or other stones or of other materials specified in Chapter 68 or 69.

(B) Articles of heading 9404 presented separately shall not be classified in heading 9401, 9402 or 9403 as parts of the goods.

4. For the purpose of heading 9406, the term “prefabricated constructions” means buildings wholly manufactured in an establishment or supplied as a set of locally assembled elements, for example: dwellings or industrial premises, offices, schools, shops, sheds, garages or similar buildings.

“Prefabricated constructions” include “modular building blocks” of steel, usually having the size and shape of a standard shipping container, mainly or fully pre-equipped with internal equipment. Such modular building blocks are usually designed to be assembled with each other, resulting in stationary structures.

Additional notes of the Eurasian Economic Union

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of subheadings 9403 50 000 1, 9403 60 100 1, 9403 60 900 1, the term “gross mass” means the total mass of the goods with all kinds of packaging materials and packagings ensuring their safety during storage and transport. The total weight of the goods does not include the mass of packaging materials or containers that are clearly suitable for reuse.

2. For the purpose of classification of goods in subheadings 9403 50 000 1, 9403 60 100 1, 9403 60 900 1 in the states whose territories constitute the customs territory of the Eurasian Economic Union, when applying the term "franco-border of the country of importation", the country of import is understood as the customs territory of the Eurasian Economic Union.