9404.10.00.00 - Mattress supports

HTS code 9404.10.00.00 specifically encompasses mattress supports. These are articles designed to provide a foundation or base for a mattress, contributing to its comfort and support. This can include items such as box springs, bed slats, or frames that are integral to the mattress system and not simply decorative bed frames. The defining characteristic is their function as a support structure for the mattress itself.

It is important to distinguish mattress supports from other items within heading 9404. While related categories include mattresses themselves (9404.20), sleeping bags (9404.30), quilts and bedspreads (9404.40), and other miscellaneous bedding items (9404.90), this particular code focuses solely on the underlying support structure. Therefore, a complete mattress unit, or bedding accessories that are placed on top of the mattress, would not fall under this classification.

As a leaf node in the HTS, 9404.10.00.00 does not have further subcategories. Classification within this code relies on the item fulfilling the primary function of supporting a mattress. Examples may include a metal or wooden frame specifically designed to hold a mattress, or a box spring unit that provides a rigid or semi-rigid base. The material and construction of the support are secondary to its intended purpose.