Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered
33 declarable lines
Heading 9404 covers mattress supports, mattresses, sleeping bags, quilts and duvets, and pillows, cushions and similar furnishings that are stuffed, internally fitted, or made of cellular rubber or plastics. The heading splits first by article type: mattress supports (9404.10), mattresses (9404.21 and 9404.29), sleeping bags (9404.30), quilts and duvets (9404.40), and other furnishings such as pillows and cushions (9404.90). Within each group the subheading depends on material, fiber content, filling type, and size.
Products in this heading
- Wooden mattress supports used under a mattress
- Crib mattress made of cellular rubber or plastics
- Uncovered innerspring mattress units
- Sleeping bags filled with down or feathers
- Cotton quilts and comforter duvets
- Cotton-covered bed pillows with foam fill
- Throw pillows and cushions stuffed with polyester fiber
- Quilted bedspreads with a man-made fiber outer shell
How to choose the right subheading
- Identify the article type first: mattress support, mattress, sleeping bag, quilt or duvet, or other furnishing such as a pillow.
- For mattresses, decide whether the body is cellular rubber or plastics (9404.21) or another material (9404.29).
- Check size: a width over 91 cm, length over 184 cm and depth over 8 cm routes a mattress to a specific statistical line.
- Confirm end use: a mattress for a crib or toddler bed has its own line in several subheadings.
- For quilts, duvets and pillows, determine the outer shell fiber (cotton, man-made fibers, silk or other) and the filling type.
Often confused with
- Heading 9402Hospital beds with mechanical fittings
Medical furniture with mechanical fittings sits in 9402, not with domestic mattresses.
- Heading 9403Wooden bed frames and bedroom furniture
Bedsteads and other furniture are classified as furniture, not as bedding.
- Heading 9401Sofas, chairs and other seats
Seats and parts of seats are covered by heading 9401.
- Heading 6302Cotton pillowcases and bed linen
Woven bed linen and pillowcases are textile made-ups, not stuffed articles.
- Heading 6301Electric blankets
Blankets, including electric ones, are classified in 6301 rather than as bedding furnishings.
Frequently asked questions
What is the HTS code for a crib mattress made of cellular rubber or plastics?
Classify it under 9404.21.00.10, which covers mattresses of cellular rubber or plastics for use in a crib or toddler bed. The general (MFN) rate for that line is 3%.
What is the duty on a sleeping bag containing 20% or more by weight of feathers or down?
Such sleeping bags fall under 9404.30.40.00. The general (MFN) rate is 4.7%, compared with 9% for other sleeping bags under 9404.30.80.00.
How do I classify a bed pillow with a cotton outer cover and foam fill?
Bed pillows with a cotton outer covering and foam fill are classified under 9404.90.10.30. The general (MFN) rate for that line is 5.3%.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.
All lines in heading 9404
- 9404.10.00.20Of a kind used in combination with a mattress, made of wood, whether covered or uncoveredFree
- 9404.10.00.50Mattress supports / OtherFree
- 9404.21.00.10For use in a crib or toddler bed3%
- 9404.21.00.13Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm3%
- 9404.21.00.95Of cellular rubber or plastics, whether or not covered / Other3%
- 9404.29.10.05For use in a crib or toddler bed3%
- 9404.29.10.13Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm3%
- 9404.29.10.95Of other materials / Of cotton / Other3%
- 9404.29.90.05For use in a crib or toddler bed6%
- 9404.29.90.13Of a width exceeding 91 cm, of a length exceeding 184 cm, and of a depth exceeding 8 cm6%
- 9404.29.90.50Of other materials / Uncovered innerspring units / Other6%
- 9404.29.90.85For use in a crib or toddler bed6%
- 9404.29.90.87Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm6%
- 9404.29.90.95Mattresses / Of other materials / Other6%
- 9404.30.40.00Containing 20 percent or more by weight of feathers and/or down4.7%
- 9404.30.80.00Sleeping bags / Other9%
- 9404.40.10.00Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (362)4.4%
- 9404.40.90.05With outer shell of cotton (362)12.8%
- 9404.40.90.22With outer shell of man-made fibers (666)12.8%
- 9404.40.90.23Containing 85 percent or more by weight of silk or silk waste12.8%
- 9404.40.90.36With outer shell of other textile materials / Other (899)12.8%
- 9404.90.10.30Pillows, cushions and similar furnishings / Of cotton (369) / Foam fill (369)5.3%
- 9404.90.10.60Pillows, cushions and similar furnishings / Of cotton (369) / Other fill (369)5.3%
- 9404.90.10.90Pillows, cushions and similar furnishings / Of cotton (369) / Other (369)5.3%
- 9404.90.20.30Bed pillows, of a kind described in statistical note 6 to this chapter / Foam fill6%
- 9404.90.20.60Bed pillows, of a kind described in statistical note 6 to this chapter / Other fill6%
- 9404.90.20.90Pillows, cushions and similar furnishings / Other6%
- 9404.90.81.00Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (369)4.4%
- 9404.90.96.05With outer shell of cotton (369)7.3%
- 9404.90.96.22With outer shell of man-made fibers (666)7.3%
- 9404.90.96.23Containing 85 percent or more by weight of silk or silk waste7.3%
- 9404.90.96.36With outer shell of other textile materials / Other (899)7.3%
- 9404.90.96.70Other7.3%