Analysis
HTS 9404.40.90 covers quilts, bedspreads, eiderdowns and duvets (comforters): other under heading 9404 (mattress supports; articles of bedding and similar furnishing (for example, mattresses…). US Customs collects import statistics for it under 4 ten-digit suffixes, reported in number of items and kilograms.
Within this group the rate runs from duty-free to 9%. Compared with 9404.10.00 (mattress supports; articles of bedding and similar furnishing (for…), which pays duty-free, a misclassification either way moves the duty by 12.8 percentage points.
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 12.8%. 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 general duty rate is 12.8% of the customs value, which is among the highest the rates in chapter 94 (100th percentile of 110 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,280 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 90%, 7.0 times the general rate.
Statistical suffixes
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% |
| 9404.40.10 | Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (362) | 4.4% |
| 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% |