HTS heading · chapter 94
9404
Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered
Analysis
Heading 9404 of the Harmonized Tariff Schedule covers mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of…. It divides into 6 six-digit subheadings and 12 eight-digit tariff lines, with 33 ten-digit statistical suffixes below them.
The spread of 12.8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 12.8%, applies to 9404.40.90 (quilts, bedspreads, eiderdowns and duvets…).
1 of its 12 lines with a percentage rate are duty-free at the general rate (8%) and 11 are dutiable, from duty-free up to 12.8%. The median line pays 5%.
Its median rate of 5% sits at the 76th percentile of the headings in chapter 94.
The largest subheadings are 9404.90 (other, 4 lines), 9404.29 (of other materials, 2 lines), 9404.30 (sleeping bags, 2 lines) and 9404.40 (quilts, bedspreads, eiderdowns and duvets…, 2 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9404.10.00 | Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: mattress supports | Free |
| 9404.21.00 | Of cellular rubber or plastics, whether or not covered | 3% |
| 9404.29.10 | Of other materials: of cotton | 3% |
| 9404.29.90 | Of other materials: other | 6% |
| 9404.30.40 | Containing 20 percent or more by weight of feathers and/or down | 4.7% |
| 9404.30.80 | Sleeping bags: other | 9% |
| 9404.40.10 | Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (362) | 4.4% |
| 9404.40.90 | Quilts, bedspreads, eiderdowns and duvets (comforters): other | 12.8% |
| 9404.90.10 | Pillows, cushions and similar furnishings: of cotton (369) | 5.3% |
| 9404.90.20 | Pillows, cushions and similar furnishings: other | 6% |
| 9404.90.81 | Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (369) | 4.4% |
| 9404.90.96 | Other: other | 7.3% |