HTS heading 9404 · Chapter 94
HTS 9404: Mattress supports
HTS heading 9404 covers 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. It has 12 tariff lines with a duty rate; the general (MFN) rates are 3% (2 lines), 6% (2 lines), 4.4% (2 lines) and others.
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| 9404.10.00 | Mattress supports | Free | 45% | ||
| 9404.10.00.20 | Of a kind used in combination with a mattress, made of wood, whether covered or uncovered[No.] | Estimate → | |||
| 9404.10.00.50 | Other[No.] | Estimate → | |||
| Mattresses: | |||||
| 9404.21.00 | Of cellular rubber or plastics, whether or not covered | 3% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 40% | |
| 9404.21.00.10 | For use in a crib or toddler bed[No.] | Estimate → | |||
| 9404.21.00.13 | Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm[No.] | Estimate → | |||
| 9404.21.00.95 | Other[No.] | Estimate → | |||
| 9404.29 | Of other materials: | ||||
| 9404.29.10 | Of cotton | 3% | Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 40% | |
| 9404.29.10.05 | For use in a crib or toddler bed[No.] | Estimate → | |||
| 9404.29.10.13 | Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm[No.] | Estimate → | |||
| 9404.29.10.95 | Other[No.] | Estimate → | |||
| 9404.29.90 | Other | 6% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 40% | |
| Uncovered innerspring units: | |||||
| 9404.29.90.05 | For use in a crib or toddler bed[No.] | Estimate → | |||
| 9404.29.90.13 | Of a width exceeding 91 cm, of a length exceeding 184 cm, and of a depth exceeding 8 cm[No.] | Estimate → | |||
| 9404.29.90.50 | Other[No.] | Estimate → | |||
| Other: | |||||
| 9404.29.90.85 | For use in a crib or toddler bed[No.] | Estimate → | |||
| 9404.29.90.87 | Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm[No.] | Estimate → | |||
| 9404.29.90.95 | Other[No.] | Estimate → | |||
| 9404.30 | Sleeping bags: | ||||
| 9404.30.40.00 | Containing 20 percent or more by weight of feathers and/or down[No.] | 4.7% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 60% | Estimate → |
| 9404.30.80.00 | Other[No.] | 9% | Free (AU,BH, CL,CO,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 78.5% | Estimate → |
| 9404.40 | Quilts, bedspreads, eiderdowns and duvets (comforters): | ||||
| 9404.40.10.00 | Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (362)[No., kg] | 4.4% | Free (AU,BH,CL,CO,E*,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | Estimate → |
| 9404.40.90 | Other | 12.8% | Free (AU,BH,CL,CO,E*,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 90% | |
| 9404.40.90.05 | With outer shell of cotton (362)[No., kg] | Estimate → | |||
| 9404.40.90.22 | With outer shell of man-made fibers (666)[No., kg] | Estimate → | |||
| With outer shell of other textile materials: | |||||
| 9404.40.90.23 | Containing 85 percent or more by weight of silk or silk waste[No., kg] | Estimate → | |||
| 9404.40.90.36 | Other (899)[No., kg] | Estimate → | |||
| 9404.90 | Other: | ||||
| Pillows, cushions and similar furnishings: | |||||
| 9404.90.10 | Of cotton (369)[, ] | 5.3% | Free (AU,BH,CL, CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 40% | |
| Bed pillows (with outer covering of cotton), of a kind described in statistical note 6 to this chapter: | |||||
| 9404.90.10.30 | Foam fill (369)[No., kg] | Estimate → | |||
| 9404.90.10.60 | Other fill (369)[No., kg] | Estimate → | |||
| 9404.90.10.90 | Other (369)[No., kg] | Estimate → | |||
| 9404.90.20 | Other | 6% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 40% | |
| Bed pillows, of a kind described in statistical note 6 to this chapter: | |||||
| 9404.90.20.30 | Foam fill[No.] | Estimate → | |||
| 9404.90.20.60 | Other fill[No.] | Estimate → | |||
| 9404.90.20.90 | Other[No.] | Estimate → | |||
| Other: | |||||
| 9404.90.81.00 | Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (369)[No., kg] | 4.4% | Free (AU,BH,CL, CO,E*,IL,JO,KR, MA,OM,P,PA, PE,S,SG) | 25% | Estimate → |
| 9404.90.96 | Other | 7.3% | Free (AU,BH,CL,CO,E*,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 90% | |
| 9404.90.96.05 | With outer shell of cotton (369)[No., kg] | Estimate → | |||
| 9404.90.96.22 | With outer shell of man-made fibers (666)[No., kg] | Estimate → | |||
| With outer shell of other textile materials: | |||||
| 9404.90.96.23 | Containing 85 percent or more by weight of silk or silk waste[No., kg] | Estimate → | |||
| 9404.90.96.36 | Other (899)[No., kg] | Estimate → | |||
| 9404.90.96.70 | Other[No., kg] | Estimate → |
41 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 9404.21.00 at the general rate of 3%, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (3%) | $300.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $347.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
Special program codes in this heading
- A, A*, A+
- Generalized System of Preferences (GSP)
- AU
- U.S.–Australia FTA
- BH
- U.S.–Bahrain FTA
- CL
- U.S.–Chile FTA
- CO
- U.S.–Colombia Trade Promotion Agreement
- D
- African Growth and Opportunity Act (AGOA)
- E, E*
- Caribbean Basin Economic Recovery Act
- IL
- U.S.–Israel FTA
- JO
- U.S.–Jordan FTA
- KR
- U.S.–Korea FTA (KORUS)
- MA
- U.S.–Morocco FTA
- OM
- U.S.–Oman FTA
- P, P+
- CAFTA-DR
- PA
- U.S.–Panama Trade Promotion Agreement
- PE
- U.S.–Peru Trade Promotion Agreement
- S, S+
- USMCA (United States–Mexico–Canada Agreement)
- SG
- U.S.–Singapore FTA
A special rate applies only when the goods qualify under that program's rules of origin and the claim is made at entry.
Duty by country of origin
Frequently asked questions
What is the duty rate for HTS 9404?
Heading 9404 has 12 rate lines. The general (MFN) duty rates are 3% (2 lines), 6% (2 lines), 4.4% (2 lines), Free (1 line). Products of free trade agreement partners may enter at the special rate, and Column 2 rates apply to countries without normal trade relations. Chapter 99 tariffs can be added on top: calculate the full amount.
Do Section 301, 232 or 201 tariffs apply to HTS 9404?
It depends on the 8- or 10-digit subheading, the country of origin, the entry date and, for Section 232, the metal content. These additional duties are listed in Chapter 99 of the HTS. The free duty calculator checks each program for a given code, origin and date and shows which apply and why.
What fees are added to an import under HTS 9404?
Formal entries pay the Merchandise Processing Fee of 0.3464% of value (minimum $34.58, maximum $670.86 in FY2027). Ocean shipments also pay the Harbor Maintenance Fee of 0.125% of value. See the import duty calculator for how they combine.