Classification Quiz Solution: Floating Mattress
- Arne Mielken
- Sep 13, 2025
- 3 min read
🔒Find out what the correct classification of a "water mattress" is and discover the correct customs classification methodology.
About the product
Step 1 – GIR 1: Wording of the Heading
Question: Could this article be classified under a single heading based on the wording of the HS/ CN headings?
Answer: No, it cannot.
Justification:
HS 3926 (Articles of plastics) could cover the inflatable tube and pillow.
HS 6306 (Other made-up textile articles, camping goods) could cover the textile netting and outer surface.
The article is a composite of textiles and plastics, and no single heading fully describes the product. GIR 1 alone cannot resolve the classification.
Step 2 – GIR 3(a): Most Specific Description
Question: Does any heading provide a more specific description than the others?
Answer: Neither 3926 nor 6306 fully describes the product.
Justification:
HS 3926 is too general because it would cover any plastic article, not specifically a mattress-like floating device.
HS 6306 is slightly more specific because it describes “made-up textile articles” intended for outdoor/camping use. However, it doesn’t fully account for the plastic components.
Step 3 – GIR 3(b): Essential Character
Question: Which component gives the article its essential character?
Answer: The textile materials give the article its essential character.
Justification:
GIR 3(b) requires identifying the component that defines the article’s purpose or principal function.
Although the plastic tube and pillow allow it to float, the textile net and outer fabric are essential for a person to lie on comfortably.
The external surface is entirely textile, and the netting supports the user. Plastics are functional but secondary to the user experience.
Therefore, the essential character resides in the textile components, making HS 6306 the preferred heading.
Step 4 – GIR 3(c): Tie-Breaker
Question: Was GIR 3(c) needed?
Answer: No.
Justification:
GIR 3(c) is only used if multiple headings are equally relevant and essential character cannot be determined.
Here, GIR 3(b) identifies the essential character (textile), so 3(c) does not apply.
Step 5 – Final Classification
Answer: CN 6306 90 00 – Other made-up textile articles, camping goods
Justification:
The product is a composite article (textile + plastic) designed for temporary outdoor/ water use, similar to a pneumatic mattress.
The textile exterior and netting dominate the user experience, giving the article its essential character (GIR 3(b)).
CN Explanatory Notes to 6306 confirm that lightweight, portable mattress-type products for camping/floating fall under this heading.
Plastics are essential for flotation but do not override the textile’s functional importance.
Summary
Classification Path:
GIR 1 → No single heading fully describes the article.
GIR 3(a) → No heading is sufficiently specific.
GIR 3(b) → Textile materials provide essential character.
GIR 3(c) → Not needed.
CN Subheading → 6306 90 00, as other made-up textile articles for camping.
Key Takeaway: The essential character determines classification for composite goods. Here, the textile net and cover dominate, even though plastics are functionally critical for flotation.
EU & HS explanatory Notes
Given the objective characteristics of the article (designed to be taken along to different places and to be used there temporarily, lightweight, easy to transport and to set up, similar to pneumatic mattresses) it is an article for camping. See also the CN Explanatory Note to heading 6306 90 00 and the Harmonized System Explanatory Notes to
6306, first paragraph, point (5). http://publications.europa.eu/resource/cellar/68d47143-51ee-11e9-a8ed-01aa75ed71a1.0006.01/DOC_1
Results
The article is, therefore, to be classified under HS code 6306 90 as camping goods
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