Analysis
HTS 9404.90.20 covers pillows, cushions and similar furnishings: other 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 .
The general duty rate is 6% of the customs value, which is above most the rates in chapter 94 (86th percentile of 110 lines with an ad valorem rate). On a shipment valued at $10,000 that is $600 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 6%. 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.
Rates on the nearby lines range from 4.4% to 7.3%. The costliest confusion would be with 9404.90.81 (of cotton, not containing any embroidery, lace, braid, edging…) at 4.4%, a difference of 1.6 points on the customs value.
The column 2 rate, for countries without normal trade relations, is 40%, 6.7 times the general rate.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 9404.90.20.30 | Foam fill | No. | |
| 9404.90.20.60 | Other fill | No. | |
| 9404.90.20.90 | Other | No. |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9404.90.10 | Pillows, cushions and similar furnishings: of cotton (369) | 5.3% |
| 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% |