Analysis
HTS 9404.29.90 covers of other materials: other under heading 9404 (mattress supports; articles of bedding and similar furnishing (for example, mattresses…). US Customs collects import statistics for it under 6 ten-digit suffixes, reported in number of items.
Neighbouring lines carry rates from duty-free to 12.8%, so the exact line matters. The widest gap is with 9404.40.90 (quilts, bedspreads, eiderdowns and duvets (comforters): other), at 12.8%: a product that belongs there but is entered here, or the reverse, changes the duty by 6.8 percentage points.
The general duty rate is 6% of the customs value, which is above most the rates in chapter 94 (86th percentile of 110 lines with an ad valorem rate). On a shipment valued at $10,000 that is $600 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 6%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 40%, 6.7 times the general rate.
The ten-digit suffixes separate for use in a crib or toddler bed, of a width exceeding 91 cm, of a length…, for use in a crib or toddler bed and of a width exceeding 91 cm, of a length…. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 9404.29.90.05 | For use in a crib or toddler bed | No. | 337910 |
| 9404.29.90.13 | Of a width exceeding 91 cm, of a length exceeding 184 cm, and of a depth exceeding 8 cm | No. | 337910 |
| 9404.29.90.50 | Other | No. | 337910 |
| 9404.29.90.85 | For use in a crib or toddler bed | No. | 337910 |
| 9404.29.90.87 | Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm | No. | 337910 |
| 9404.29.90.95 | Other | No. | 337910 |
Neighbouring 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% |
| 9404.30.40 | 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% |