9404.90.81

Analysis

HTS 9404.90.81 covers of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (369) under heading 9404 (mattress supports; articles of bedding and similar furnishing (for example, mattresses…).

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.

Within this group the rate runs from 5.3% to 7.3%. Compared with 9404.90.96 (other: other), which pays 7.3%, a misclassification either way moves the duty by 2.9 percentage points.

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.