HTS tariff line · chapter 94
9404.30.40
Containing 20 percent or more by weight of feathers and/or down
Analysis
HTS 9404.30.40 covers containing 20 percent or more by weight of feathers and/or down under heading 9404 (mattress supports; articles of bedding and similar furnishing (for example, mattresses…).
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 8.1 percentage points.
The general duty rate is 4.7% of the customs value, which is above most the rates in chapter 94 (75th percentile of 110 lines with an ad valorem rate). On a shipment valued at $10,000 that is $470 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 4.7%. 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 60%, 12.8 times the general rate.
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% |
| 9404.29.90 | Of other materials: other | 6% |
| 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% |