Analysis
HTS 9404.90.10 covers pillows, cushions and similar furnishings: of cotton (369) under heading 9404 (mattress supports; articles of bedding and similar furnishing (for example, mattresses…). US Customs collects import statistics for it under 3 ten-digit suffixes, reported in and .
The general duty rate is 5.3% of the customs value, which is above most the rates in chapter 94 (78th percentile of 110 lines with an ad valorem rate). On a shipment valued at $10,000 that is $530 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines carry rates from 4.4% to 7.3%, so the exact line matters. The widest gap is with 9404.90.96 (other: other), at 7.3%: a product that belongs there but is entered here, or the reverse, changes the duty by 2 percentage points.
Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, the Israel FTA, and 9 others can enter duty-free instead of paying 5.3%. 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%, 7.5 times the general rate.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 9404.90.10.30 | Foam fill (369) | No., kg | |
| 9404.90.10.60 | Other fill (369) | No., kg | |
| 9404.90.10.90 | Other (369) | No., kg |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |