## Common ground
All options describe water mattresses made from flexible, inflatable materials used for sleeping or seating.
## Options at a glance
**3926.90 – Made of plastic material**
- **Defining trait:** Constructed primarily from synthetic plastic films (e.g., PVC or TPU), commonly used in modern inflatable products.
- **Typical examples:** Standard inflatable water beds, portable air mattresses with plastic linings.
- **Best fit when:** The product uses a flexible plastic sheeting that is sealed and filled with water; often lightweight and mass-produced.
**4016.95 – Made of rubber**
- **Defining trait:** Constructed from natural or synthetic rubber, typically more durable and less prone to punctures than plastic.
- **Typical examples:** Heavy-duty water beds, industrial-grade inflatable mats, older-style rubber-based mattresses.
- **Best fit when:** The material feels thick, elastic, and has a rubbery texture; often used in long-term or high-stress applications.
## Key differences
| Feature | 3926.90 (Plastic) | 4016.95 (Rubber) |
|------------------|--------------------------|----------------------------|
| Material base | Synthetic plastic film | Natural/synthetic rubber |
| Durability | Moderate, prone to punctures | High, more tear-resistant |
| Flexibility | Very flexible | Stiffer but resilient |
| Common use | Home/short-term use | Long-term or heavy-duty use |
## How to choose
- Is the material thin, lightweight, and feels like vinyl or plastic? → 3926.90
- Does it feel thick, elastic, and rubbery to the touch? → 4016.95
## Overlaps & pitfalls
A water mattress may use a composite layer (e.g., rubber-coated plastic), which could fit both codes. In such cases, prioritize based on the **primary material**—if plastic dominates the structure, use 3926.90; if rubber is the main structural layer, use 4016.95. The defining trait should be the dominant material in construction