Analysis
HTS 9404.90.96 covers other: other under heading 9404 (mattress supports; articles of bedding and similar furnishing (for example, mattresses…). US Customs collects import statistics for it under 5 ten-digit suffixes, reported in number of items and kilograms.
The general duty rate is 7.3% of the customs value, which is among the highest the rates in chapter 94 (91st percentile of 110 lines with an ad valorem rate). On a shipment valued at $10,000 that is $730 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from 4.4% to 6%. Compared with 9404.90.81 (of cotton, not containing any embroidery, lace, braid, edging…), which pays 4.4%, a misclassification either way moves the duty by 2.9 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 7.3%. 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 90%, 12.3 times the general rate.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 9404.90.96.05 | With outer shell of cotton (369) | No., kg | |
| 9404.90.96.22 | With outer shell of man-made fibers (666) | No., kg | |
| 9404.90.96.23 | Containing 85 percent or more by weight of silk or silk waste | No., kg | |
| 9404.90.96.36 | Other (899) | No., kg | |
| 9404.90.96.70 | Other | No., kg |
Neighbouring 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% |