HTS tariff line · chapter 94
9404.40.10
Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (362)
Analysis
HTS 9404.40.10 covers of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (362) under heading 9404 (mattress supports; articles of bedding and similar furnishing (for example, mattresses…).
Within this group the rate runs from duty-free to 12.8%. Compared with 9404.40.90 (quilts, bedspreads, eiderdowns and duvets (comforters): other), which pays 12.8%, a misclassification either way moves the duty by 8.4 percentage points.
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
The general duty rate is 4.4% of the customs value, which is above most the rates in chapter 94 (72nd percentile of 110 lines with an ad valorem rate). On a shipment valued at $10,000 that is $440 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, the Caribbean Basin Initiative, and 10 others can enter duty-free instead of paying 4.4%. 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 25%, 5.7 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% |
| 9404.30.40 | Containing 20 percent or more by weight of feathers and/or down | 4.7% |
| 9404.30.80 | Sleeping bags: other | 9% |
| 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% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter