## Common ground
Both options refer to waterbed mattresses and liners, which are flexible containers filled with water for sleeping or therapeutic use.
## Options at a glance
**3926.90 – Made of plastic material**
- **Defining trait:** Constructed primarily from synthetic plastic films like PVC or polyurethane.
- **Typical examples:** Standard inflatable waterbeds, plastic-lined mattress covers.
- **Best fit when:** The product uses a flexible, lightweight plastic film as the main structural material.
**4016.95 – Made of rubber**
- **Defining trait:** Constructed from natural or synthetic rubber, typically more durable and elastic than plastic.
- **Typical examples:** Heavy-duty waterbeds, rubber-lined therapeutic mattresses.
- **Best fit when:** The product uses rubber as the primary material, often for higher durability or medical use.
## Key differences
| Feature | 3926.90 (Plastic) | 4016.95 (Rubber) |
|------------------|--------------------------|----------------------------|
| Material base | Synthetic plastic film | Natural/synthetic rubber |
| Flexibility | High | Very high |
| Durability | Moderate | High |
| Common use | Home sleep comfort | Medical, long-term use |
## How to choose
- Is the main material a flexible plastic film (like PVC)? → 3926.90
- Is the main material rubber (natural or synthetic, often thicker and more elastic)? → 4016.95
## Overlaps & pitfalls
A product may use both materials (e.g., rubber core with plastic liner), but the **primary structural material** determines the correct HS Code. If unclear, prioritize the material that forms the main containment layer. The term "liner" can be misleading—check whether it's a separate layer or part of the main structure