HomeChapter 94Heading 94049404.29

HS Code 9404.29 : Mattresses, Of other materials

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MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
Tariff data verified: July 2026 EN (Official WCO) FR (Pending) ES (Pending)

The 6-digit Harmonized System (HS) code for mattresses, of other materials is 9404.29. Under the 2026 United States (USITC HTS), the representative MFN general duty rate is 3% [USITC HTS Tariff Schedule 2026].

Chapter
Heading
Subheading
9404.29
US MFN Duty
3%
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 94
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
Heading 9404
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
Subheading .29
.29
Mattresses, Of other materials
United States (USITC HTS 2026)
9404.29
Representative General Duty
3%
(rates range 3%–6% across national sub-lines)
Verified July 2026 · USITC Source

MODULE 5: US IMPORT DUTY & FEE BREAKDOWN (LANDED COST STACK)

Base Customs Duty
3%
MFN Rate [USITC]
Merchandise Processing Fee (MPF)
0.3464%
Min $32.71 / Max $634.62 [19 CFR 24.23]
Harbor Maintenance Fee (HMF)
0.125%
Ocean Cargo [19 CFR 24.24]
Federal Import VAT / GST
0.00%
US Has NO Federal VAT
Notice: Duty rates and trade remedies change frequently (Section 301, Section 232, anti-dumping orders, de minimis thresholds). Duty calculations are estimates for informational purposes only. Always verify exact rates with U.S. Customs and Border Protection (CBP) or a licensed customs broker prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)

China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
Agreement Code Trade Agreement / Program Preferential Rate Rules of Origin (RoO) Requirement
PUnited States-Mexico-Canada Agreement (USMCA)FreeMust meet USMCA Regional Value Content (RVC) or tariff shift rules.
KRU.S.-Korea Free Trade Agreement (KORUS)FreeDirect shipment from South Korea with KORUS Certificate of Origin.
AUU.S.-Australia Free Trade AgreementFreeWholly obtained or tariff shift rule under US-Australia FTA.
A / DGSP / African Growth & Opportunity Act (AGOA)Free35% local value-add requirement for beneficiary country origin.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Mattresses, Of other materials

MODULE 11: Official CBP CROSS Binding Classification Rulings

Ruling # Subject / Product Description HTS Code Ruling Date Precedent Link
957493 Protest 1401-94-100340; mattress innersprings; GRI 2(a); unfinished mattress; essential character; EN Rule 3(b); EN 94.04; 9404.10.00; mattress supports; other mattresses of other materials 9404.29.90 1995-04-03 View Precedent 957493 →

US National HTS Tariff Lines (9404.29)

HTS Code Description General Rate Special (FTA) Rate Column 2 Rate Unit
9404.29 Mattresses, Of other materials Free Free Rate on request
9404.29.10 Mattresses, Of other materials, 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 Mattresses, Of other materials, Of cotton, For use in a crib or toddler bed Free Free Rate on request No.
9404.29.10.13 Mattresses, Of other materials, Of cotton, Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm Free Free Rate on request No.
9404.29.10.95 Mattresses, Of other materials, Of cotton, Other Free Free Rate on request No.
9404.29.90 Mattresses, Of other materials, Other 6% Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 40%
9404.29.90.05 Mattresses, Of other materials, Other, Uncovered innerspring units, For use in a crib or toddler bed Free Free Rate on request No.
9404.29.90.13 Mattresses, Of other materials, Other, Uncovered innerspring units, Of a width exceeding 91 cm, of a length exceeding 184 cm, and of a depth exceeding 8 cm Free Free Rate on request No.
9404.29.90.50 Mattresses, Of other materials, Other, Uncovered innerspring units, Other Free Free Rate on request No.
9404.29.90.85 Mattresses, Of other materials, Other, Other, For use in a crib or toddler bed Free Free Rate on request No.
9404.29.90.87 Mattresses, Of other materials, Other, Other, Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm Free Free Rate on request No.
9404.29.90.95 Mattresses, Of other materials, Other, Other, Other Free Free Rate on request No.
⚠️ U.S. AD/CVD Trade-Remedy Alert 24 Active Orders

HS 9404.29 appears in the scope of 24 active U.S. Antidumping/Countervailing Duty order(s) — covering Mattresses, Mattresses, 3, Uncovered Innerspring Units, Mattresses, 5, SERBIA, Mattresses from Bosnia And Herzegovina, Bulgaria, Burma, Cambodia, China and 16 more (Commerce case(s) A-893-002, A-487-001, A-546-001, A-555-001, A-570-092, C-570-128 (+18 more)). Scope is defined by written product description, and duty rates are exporter-specific.

Explore all 724 covered orders in the U.S. AD/CVD Trade Remedies Directory ↗. Verify exact scope at access.trade.gov and view the Active AD/CVD Directory. Not legal advice. Per-code scope flags cover the 437 highest-volume HS6 subheadings (724 of 778 active orders; 93% coverage); coverage expanding.

💡 U.S. Free Trade Agreement (FTA) Duty-Saver

HTS General Note 3(c) Eligible

Merchandise under HS 9404.29 may qualify for reduced or duty-free preferential rates under U.S. Free Trade Agreements (USMCA, KORUS, Australia FTA, Israel FTA, Chile FTA, etc.) when meeting statutory Rules of Origin:

10-Digit HTS MFN Rate (General) Preferential / FTA Rate (Special Program)
9404.29.10.05 3% A: Generalized System of Preferences (GSP) AU: United States-Australia Free Trade Agreement BH: United States-Bahrain Free Trade Agreement CL: United States-Chile Free Trade Agreement CO: United States-Colombia Trade Promotion Agreement E: Caribbean Basin Economic Recovery Act (CBERA) IL: United States-Israel Free Trade Agreement JO: United States-Jordan Free Trade Agreement KR: U.S.-Korea Free Trade Agreement (KORUS) MA: United States-Morocco Free Trade Agreement OM: United States-Oman Free Trade Agreement P: United States-Mexico-Canada Agreement (USMCA / CUSMA / T-MEC) PA: United States-Panama Trade Promotion Agreement PE: United States-Peru Trade Promotion Agreement S: United States-Mexico-Canada Agreement (USMCA) SG: United States-Singapore Free Trade Agreement
9404.29.10.13 3% A: Generalized System of Preferences (GSP) AU: United States-Australia Free Trade Agreement BH: United States-Bahrain Free Trade Agreement CL: United States-Chile Free Trade Agreement CO: United States-Colombia Trade Promotion Agreement E: Caribbean Basin Economic Recovery Act (CBERA) IL: United States-Israel Free Trade Agreement JO: United States-Jordan Free Trade Agreement KR: U.S.-Korea Free Trade Agreement (KORUS) MA: United States-Morocco Free Trade Agreement OM: United States-Oman Free Trade Agreement P: United States-Mexico-Canada Agreement (USMCA / CUSMA / T-MEC) PA: United States-Panama Trade Promotion Agreement PE: United States-Peru Trade Promotion Agreement S: United States-Mexico-Canada Agreement (USMCA) SG: United States-Singapore Free Trade Agreement
9404.29.10.95 3% A: Generalized System of Preferences (GSP) AU: United States-Australia Free Trade Agreement BH: United States-Bahrain Free Trade Agreement CL: United States-Chile Free Trade Agreement CO: United States-Colombia Trade Promotion Agreement E: Caribbean Basin Economic Recovery Act (CBERA) IL: United States-Israel Free Trade Agreement JO: United States-Jordan Free Trade Agreement KR: U.S.-Korea Free Trade Agreement (KORUS) MA: United States-Morocco Free Trade Agreement OM: United States-Oman Free Trade Agreement P: United States-Mexico-Canada Agreement (USMCA / CUSMA / T-MEC) PA: United States-Panama Trade Promotion Agreement PE: United States-Peru Trade Promotion Agreement S: United States-Mexico-Canada Agreement (USMCA) SG: United States-Singapore Free Trade Agreement
9404.29.90 6% A: Generalized System of Preferences (GSP) AU: United States-Australia Free Trade Agreement BH: United States-Bahrain Free Trade Agreement CL: United States-Chile Free Trade Agreement CO: United States-Colombia Trade Promotion Agreement E: Caribbean Basin Economic Recovery Act (CBERA) IL: United States-Israel Free Trade Agreement JO: United States-Jordan Free Trade Agreement KR: U.S.-Korea Free Trade Agreement (KORUS) MA: United States-Morocco Free Trade Agreement OM: United States-Oman Free Trade Agreement P: United States-Mexico-Canada Agreement (USMCA / CUSMA / T-MEC) PA: United States-Panama Trade Promotion Agreement PE: United States-Peru Trade Promotion Agreement S: United States-Mexico-Canada Agreement (USMCA) SG: United States-Singapore Free Trade Agreement
9404.29.90.05 6% A: Generalized System of Preferences (GSP) AU: United States-Australia Free Trade Agreement BH: United States-Bahrain Free Trade Agreement CL: United States-Chile Free Trade Agreement CO: United States-Colombia Trade Promotion Agreement E: Caribbean Basin Economic Recovery Act (CBERA) IL: United States-Israel Free Trade Agreement JO: United States-Jordan Free Trade Agreement KR: U.S.-Korea Free Trade Agreement (KORUS) MA: United States-Morocco Free Trade Agreement OM: United States-Oman Free Trade Agreement P: United States-Mexico-Canada Agreement (USMCA / CUSMA / T-MEC) PA: United States-Panama Trade Promotion Agreement PE: United States-Peru Trade Promotion Agreement S: United States-Mexico-Canada Agreement (USMCA) SG: United States-Singapore Free Trade Agreement
9404.29.90.13 6% A: Generalized System of Preferences (GSP) AU: United States-Australia Free Trade Agreement BH: United States-Bahrain Free Trade Agreement CL: United States-Chile Free Trade Agreement CO: United States-Colombia Trade Promotion Agreement E: Caribbean Basin Economic Recovery Act (CBERA) IL: United States-Israel Free Trade Agreement JO: United States-Jordan Free Trade Agreement KR: U.S.-Korea Free Trade Agreement (KORUS) MA: United States-Morocco Free Trade Agreement OM: United States-Oman Free Trade Agreement P: United States-Mexico-Canada Agreement (USMCA / CUSMA / T-MEC) PA: United States-Panama Trade Promotion Agreement PE: United States-Peru Trade Promotion Agreement S: United States-Mexico-Canada Agreement (USMCA) SG: United States-Singapore Free Trade Agreement
9404.29.90.50 6% A: Generalized System of Preferences (GSP) AU: United States-Australia Free Trade Agreement BH: United States-Bahrain Free Trade Agreement CL: United States-Chile Free Trade Agreement CO: United States-Colombia Trade Promotion Agreement E: Caribbean Basin Economic Recovery Act (CBERA) IL: United States-Israel Free Trade Agreement JO: United States-Jordan Free Trade Agreement KR: U.S.-Korea Free Trade Agreement (KORUS) MA: United States-Morocco Free Trade Agreement OM: United States-Oman Free Trade Agreement P: United States-Mexico-Canada Agreement (USMCA / CUSMA / T-MEC) PA: United States-Panama Trade Promotion Agreement PE: United States-Peru Trade Promotion Agreement S: United States-Mexico-Canada Agreement (USMCA) SG: United States-Singapore Free Trade Agreement
9404.29.90.85 6% A: Generalized System of Preferences (GSP) AU: United States-Australia Free Trade Agreement BH: United States-Bahrain Free Trade Agreement CL: United States-Chile Free Trade Agreement CO: United States-Colombia Trade Promotion Agreement E: Caribbean Basin Economic Recovery Act (CBERA) IL: United States-Israel Free Trade Agreement JO: United States-Jordan Free Trade Agreement KR: U.S.-Korea Free Trade Agreement (KORUS) MA: United States-Morocco Free Trade Agreement OM: United States-Oman Free Trade Agreement P: United States-Mexico-Canada Agreement (USMCA / CUSMA / T-MEC) PA: United States-Panama Trade Promotion Agreement PE: United States-Peru Trade Promotion Agreement S: United States-Mexico-Canada Agreement (USMCA) SG: United States-Singapore Free Trade Agreement
9404.29.90.87 6% A: Generalized System of Preferences (GSP) AU: United States-Australia Free Trade Agreement BH: United States-Bahrain Free Trade Agreement CL: United States-Chile Free Trade Agreement CO: United States-Colombia Trade Promotion Agreement E: Caribbean Basin Economic Recovery Act (CBERA) IL: United States-Israel Free Trade Agreement JO: United States-Jordan Free Trade Agreement KR: U.S.-Korea Free Trade Agreement (KORUS) MA: United States-Morocco Free Trade Agreement OM: United States-Oman Free Trade Agreement P: United States-Mexico-Canada Agreement (USMCA / CUSMA / T-MEC) PA: United States-Panama Trade Promotion Agreement PE: United States-Peru Trade Promotion Agreement S: United States-Mexico-Canada Agreement (USMCA) SG: United States-Singapore Free Trade Agreement
9404.29.90.95 6% A: Generalized System of Preferences (GSP) AU: United States-Australia Free Trade Agreement BH: United States-Bahrain Free Trade Agreement CL: United States-Chile Free Trade Agreement CO: United States-Colombia Trade Promotion Agreement E: Caribbean Basin Economic Recovery Act (CBERA) IL: United States-Israel Free Trade Agreement JO: United States-Jordan Free Trade Agreement KR: U.S.-Korea Free Trade Agreement (KORUS) MA: United States-Morocco Free Trade Agreement OM: United States-Oman Free Trade Agreement P: United States-Mexico-Canada Agreement (USMCA / CUSMA / T-MEC) PA: United States-Panama Trade Promotion Agreement PE: United States-Peru Trade Promotion Agreement S: United States-Mexico-Canada Agreement (USMCA) SG: United States-Singapore Free Trade Agreement
⚠️ GSP Statutory Caveat: Tariff preference codes A, A+, A* refer to the U.S. Generalized System of Preferences. GSP duty-free entry applies when GSP statutory authorization is currently in effect by U.S. Congress.
📜 Certificate of Origin Requirement: Preferential tariff treatment requires a valid Certificate of Origin demonstrating compliance with product-specific Rules of Origin (tariff shift or Regional Value Content). Eligibility is not automatic — verify origin rules at HTS General Note 3(c) Authority.
Informational lookup only — not legal, customs, or compliance advice. Verify official FTA eligibility with U.S. Customs and Border Protection (CBP) and a licensed customs broker before claiming preference on entry.

US 10-Digit Statistical HTS Breakout (9404.29)

10 Declarable Lines · USITC 2026
⚠️ Section 301 (China) Additional Tariff Alert Heading 9903.88.03

If imported from China, merchandise under this HTS line carries an additional Section 301 tariff (see HTS heading 9903.88.03). Applicable Section 301 rates depend on country of origin — verify exact rate and exemptions at hts.usitc.gov.

10-Digit HTS Code Statistical Description General MFN Rate FTA / Special Rate Unit
9404.29.10.05 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: Mattresses: Of other materials: Of cotton For use in a crib or toddler bed 3% Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) No.
9404.29.10.13 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: Mattresses: Of other materials: Of cotton Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm 3% Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) No.
9404.29.10.95 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: Mattresses: Of other materials: Of cotton Other 3% Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) No.
9404.29.90 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: Mattresses: Of other materials: Other 6% Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
9404.29.90.05 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: Mattresses: Of other materials: Other Uncovered innerspring units: For use in a crib or toddler bed 6% Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) No.
9404.29.90.13 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: Mattresses: Of other materials: Other Uncovered innerspring units: Of a width exceeding 91 cm, of a length exceeding 184 cm, and of a depth exceeding 8 cm 6% Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) No.
9404.29.90.50 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: Mattresses: Of other materials: Other Uncovered innerspring units: Other 6% Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) No.
9404.29.90.85 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: Mattresses: Of other materials: Other Other: For use in a crib or toddler bed 6% Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) No.
9404.29.90.87 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: Mattresses: Of other materials: Other Other: Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm 6% Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) No.
9404.29.90.95 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: Mattresses: Of other materials: Other Other: Other 6% Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) No.

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code Heading Category Action
9404.10 Subheading under Heading 9404 HS 9404.10 undefined Duty & Entry Rules →
9404.21 Subheading under Heading 9404 HS 9404.21 undefined Duty & Entry Rules →
9404.30 Subheading under Heading 9404 HS 9404.30 undefined Duty & Entry Rules →
9404.40 Subheading under Heading 9404 HS 9404.40 undefined Duty & Entry Rules →

MODULE 13: Industry Classification & Crosswalk Mesh (NAICS & Schedule B)

Official Primary Sources & Authority References

USITC HTS Chapter 94 Tariff Schedule (2026) ↗

Official U.S. 10-digit tariff lines and general duty rates for Mattresses, Of other materials.

CBP CROSS Ruling Database (9404.29) ↗

Binding customs classification precedents for Heading 9404.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

Is HS Code 9404.29 subject to U.S. Antidumping or Countervailing (AD/CVD) duties?
Yes. HS Code 9404.29 (Mattresses, Of other materials) falls within the product scope of 24 active U.S. Department of Commerce AD/CVD order(s), including Mattresses, Mattresses, 3, Uncovered Innerspring Units, Mattresses, 5, SERBIA, Mattresses from Bosnia And Herzegovina, Bulgaria, Burma, Cambodia, China and 16 more (Commerce case(s) A-893-002, A-487-001, A-546-001, A-555-001, A-570-092, C-570-128 (+18 more)). Importers must verify exact product scope and their foreign manufacturer's exporter-specific duty deposit rate on Commerce's ACCESS portal (access.trade.gov) prior to U.S. Customs entry.
Is HS Code 9404.29 subject to U.S. Antidumping or Countervailing (AD/CVD) duties?
Yes. HS Code 9404.29 (Mattresses, Of other materials) falls within the product scope of 24 active U.S. Department of Commerce AD/CVD order(s), including Mattresses, Mattresses, 3, Uncovered Innerspring Units, Mattresses, 5, SERBIA, Mattresses from Bosnia And Herzegovina, Bulgaria, Burma, Cambodia, China and 16 more (Commerce case(s) A-893-002, A-487-001, A-546-001, A-555-001, A-570-092, C-570-128 (+18 more)). Importers must verify exact product scope and their foreign manufacturer's exporter-specific duty deposit rate on Commerce's ACCESS portal (access.trade.gov) prior to U.S. Customs entry.
Is HS Code 9404.29 subject to U.S. Antidumping or Countervailing (AD/CVD) duties?
Yes. HS Code 9404.29 (Mattresses, Of other materials) falls within the product scope of 24 active U.S. Department of Commerce AD/CVD order(s), including Mattresses, Mattresses, 3, Uncovered Innerspring Units, Mattresses, 5, SERBIA, Mattresses from Bosnia And Herzegovina, Bulgaria, Burma, Cambodia, China and 16 more (Commerce case(s) A-893-002, A-487-001, A-546-001, A-555-001, A-570-092, C-570-128 (+18 more)). Importers must verify exact product scope and their foreign manufacturer's exporter-specific duty deposit rate on Commerce's ACCESS portal (access.trade.gov) prior to U.S. Customs entry.
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Mattresses, Of other materials?
Under WCO Harmonized System 2022 and United States (USITC HTS), Mattresses, Of other materials is classified under HS 9404.29 (Heading 9404, Chapter 94). The representative US MFN general duty rate is 3%.
How is HS 9404.29 distinguished within Heading 9404 (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)?
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. Subheading 9404.29 specifically isolates Mattresses, Of other materials. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 9404.
What are the primary candidate subheadings related to HS 9404.29?
Related subheadings under Heading 9404 include 9404.10, 9404.21, 9404.30, 9404.40, 9404.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Mattresses, Of other materials?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 9404.29 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Mattresses, Of other materials?
Commercial shipments of Mattresses, Of other materials with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 9404.29?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What U.S. Census NAICS industry code corresponds to HS 9404.29?
HS 9404.29 maps to NAICS code 337910 (Other Furniture Related Product Manufacturing) under official U.S. Census Bureau trade concordance tables.
Does the United States assess federal VAT or GST on imports of HS 9404.29?
No. The United States does NOT charge a federal Value-Added Tax (VAT) or Goods and Services Tax (GST) on imports. Importers pay customs duty + MPF + HMF (if ocean freight).
How are Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF) calculated?
MPF is assessed at 0.3464% of entered value (min $32.71, max $634.62 per entry). HMF is assessed at 0.125% on ocean freight shipments entering US ports.
What is the Section 321 de minimis duty-free threshold for HS 9404.29?
Under Section 321 (19 U.S.C. 1321), eligible shipments valued at $800 USD or less imported by one person on one day enter duty-free and tax-free.
What U.S. Customs bond requirements apply to commercial entries under HS 9404.29?
Formal entries with customs value exceeding $2,500 USD require a continuous customs entry bond (CBP Form 301) to guarantee payment of duties, taxes, and fees.
What Importer Security Filing (ISF 10+2) rules apply to ocean imports of HS 9404.29?
Ocean container shipments bound for US ports require electronic ISF 10+2 submission via ACE at least 24 hours before loading at foreign ports.
How do USMCA preference rules apply to commercial imports under HS 9404.29?
Qualifying originating goods from Canada or Mexico meeting USMCA tariff-shift or Regional Value Content (RVC) rules enter duty-free under SPI code 'P'.
💬 Ask Jack — Customs Lookup
💬 Ask Jack — Customs Lookup