Analysis
Subheading 9404.29 covers of other materials, within heading 9404. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
None of its 2 lines is duty-free at the general rate. Rates run from 3% to 6% with a median of 4.5%, so the line you choose sets the duty.
The US splits it as follows: 9404.29.10 for of other materials: of cotton (3%) and 9404.29.90 for of other materials: other (6%).
By Census's concordance, most of its statistical lines are made by Mattress Manufacturing (337910). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 9404.29 once they fall within heading 9404 (mattress supports; articles of bedding and similar furnishing (for example, mattresses…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9404.29.10 | Of other materials: of cotton | 3% |
| 9404.29.90 | Of other materials: other | 6% |