Of cotton (369) — 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
Classified under heading 9404 / subheading 9404.90 — chapter 94 of the US Harmonized Tariff Schedule.
General rate applies to goods from countries with normal trade relations. Special rates require a program code (USMCA, GSP, AGOA…). Column 2 applies where normal trade relations do not.
Duty calculator
Estimate the duty owed on an import under HTS 9404.90.10.
Excludes merchandise processing fees, Section 301 duties, antidumping/countervailing duties and freight. Estimates only — not customs advice.
Where this rate sits
Heading 9404 contains 8 tariff lines. The general rate on this line is 5.3%, against an average of 6.2% across the heading (range 3%–12.8%).
| Metric | This line | Heading 9404 |
|---|---|---|
| General rate | 5.3% | avg 6.2% |
| Duty-free lines | no | 1 of 8 |
| Specific-rate lines | no | 0 |
Classification path
- 9404Mattress 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
- 9404.90Other
- 9404.90.10Of cotton (369)
All 8 tariff lines under heading 9404
Heading overview →| HTS code | Description | General | Col. 2 |
|---|---|---|---|
| 9404.10.00 | Mattress supports | Free | 45% |
| 9404.21.00 | Of cellular rubber or plastics, whether or not covered | 3% | 40% |
| 9404.29.10 | Of cotton | 3% | 40% |
| 9404.29.90 | Other | 6% | 40% |
| 9404.40.90 | Other | 12.8% | 90% |
| 9404.90.10 | Of cotton (369)this page | 5.3% | 40% |
| 9404.90.20 | Other | 6% | 40% |
| 9404.90.96 | Other | 7.3% | 90% |
Using HTS 9404.90.10 correctly
A ten-digit HTS number has three parts: the four-digit heading, the six-digit international subheading shared by every WTO member, and the two-digit US statistical suffix. 9404.90.10 is a US national line — the same product may carry a different suffix in the EU TARIC or in another country's tariff.
Classification is determined by the General Rules of Interpretation, not by what the product is called on the invoice. If your goods could fall in two headings, GRI 1 sends you to the heading with the most specific description; GRI 3 breaks ties by essential character. A GRI 3(b) mistake is the single most common reason an entry gets reclassified and billed for unpaid duty plus interest.