Sourcing pressure-relieving mattresses from China

2% duty on the listed mattress lines

Heading 9404 covers mattresses fitted with springs, stuffed or internally fitted with material, or made of cellular rubber or plastics. The table gives construction-dependent candidates for pressure-relieving mattresses. Give the broker the complete construction rather than relying on the product name. For the wider heading, see mattresses, pillows and bedding.

Read from the UK Trade Tariff on 30 September 2026, the listed mattress lines carried 2% duty for goods from China, with no recorded anti-dumping or countervailing duty and no suspensions. The tariff attaches import and export controls on cat and dog fur, plus a DCMS Export Licence control. Cat and dog fur products are prohibited imports. Confirm the attached controls and their relevance to the shipment with your customs broker.

Send photographs, filling composition, layer drawings and details of any pump, removable cover or separately supplied component to confirm the commodity code. This guide concerns mattresses classified in this heading; confirm classification separately for powered systems and accessories.

Specify pressure support, construction and cleaning

Define the intended user, use setting and proposed claims. Specify dimensions, foam density and firmness, layer thicknesses, pressure-distribution evidence, edge support and the agreed user-weight range. State whether the product replaces a mattress or sits over one. For spring constructions, record the spring unit and comfort layers. Approve the cover, seams, zip protection and cleaning method alongside the core.

For mattresses supplied as medical devices in Great Britain, registration with MHRA is required before placing them on the market. A manufacturer based outside the UK must appoint a UK responsible person. Before ordering, ask for the device classification rationale, declaration of conformity, supporting performance evidence and the proposed CE or UKCA route. Arrange testing and certification support around the actual model.

For domestic mattresses, confirm with Trading Standards which filling ignitability and labelling requirements apply under the Furniture and Furnishings (Fire) (Safety) Regulations 1988. Match fire reports to the agreed materials. For care use, agree the customer's fire specification and disinfectant compatibility. Check compatibility and correct fitting of the bed, mattress and any installed rails.

Worked duty example

Illustrative example, not a quote: Illustrative order only: 400 pressure-relieving foam mattresses under 9404 21 90 00, invoiced at £6,000 free on board, with £1,080 of freight and insurance to the UK. The customs value is £7,080. Duty at 2% is £141.60. Import VAT at 20% is charged on the customs value plus duty, £7,221.60, so it is £1,444.32. Import taxes total £1,585.92; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £141.60 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Core: check layer identity, density, firmness and bonding against the approved sample; measure recovery after unpacking and look for permanent compression.

Cover: inspect seams, zip protection and coating damage; test liquid resistance and repeat the agreed cleaning process before checking fit and surface condition.

Support: compare pressure-distribution results under the agreed test conditions; check edge collapse and fit on the intended bed throughout its adjustment positions.

Arrival: inspect for dampness, mould, odour and damaged packaging; match model and batch identification, instructions and supplied documents to the delivered construction.

What goes wrong

A softer surface can be supplied in place of the approved pressure-support construction. Different foam, layer bonding or cover tension can change performance even when dimensions match. Roll-packed cores may recover unevenly, while cleaning can crack a coating or shrink the cover. Check production samples after unpacking and cleaning, rather than accepting appearance alone.

A report for another core or cover does not establish the delivered model's performance. Require written agreement before material substitutions, and keep the approved construction linked to batch records. Resolve unsupported pressure-ulcer claims before approving packaging or sales wording.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For own-brand ranges, see sourcing for brands.