HTS tariff line · chapter 94
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
Analysis
HTS 9404.10.00 covers mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs… under heading 9404 (mattress supports; articles of bedding and similar furnishing (for example, mattresses…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
Rates on the nearby lines range from 3% to 12.8%. The costliest confusion would be with 9404.40.90 (quilts, bedspreads, eiderdowns and duvets (comforters): other) at 12.8%, a difference of 12.8 points on the customs value.
Goods from countries without normal trade relations pay the column 2 rate of 45% instead of nothing, so origin decides between free entry and a 45% duty.
For statistics it divides in two: 9404.10.00.20 for of a kind used in combination with a mattress, made of… and 9404.10.00.50 for other. Both pay the same duty; the suffix records which kind was imported.
There is no general-rate duty on this line, which puts it with roughly 54% of the 110 tariff lines in chapter 94 that are also free. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 9404.10.00.20 | Of a kind used in combination with a mattress, made of wood, whether covered or uncovered | No. | |
| 9404.10.00.50 | Other | No. |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |