Analysis
Subheading 9404.90 covers other, 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 4 US tariff lines below it are national.
None of its 4 lines is duty-free at the general rate. Rates run from 4.4% to 7.3% with a median of 5.65%, so the line you choose sets the duty.
The US splits it as follows: 9404.90.10 for pillows, cushions and similar furnishings: of cotton (369) (5.3%), 9404.90.20 for pillows, cushions and similar furnishings: other (6%), 9404.90.81 for of cotton, not containing any embroidery, lace, braid, edging… (4.4%) and 9404.90.96 for other: other (7.3%).
By Census's concordance, most of its statistical lines are made by Curtain and Linen Mills (314120). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |