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HS 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 DEFINITION & DISAMBIGUATION

HS Heading 9404 encompasses 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 classifies 6 6-digit WCO subheadings within Chapter 94 under the Harmonized System [USITC HTS 2026].

Chapter

Ch 94

Heading

9404

Subheadings

6 HS6

Status

Verified 2026

Subheadings Under Heading 9404

HS Code	WCO 6-Digit Subheading Description	Chapter	Operational Package
9404.10	Mattress supports	94	View 9404.10 Package →
9404.21	Mattresses, Of cellular rubber or plastics, whether or not covered	94	View 9404.21 Package →
9404.29	Mattresses, Of other materials	94	View 9404.29 Package →
9404.30	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, Sleeping bags	94	View 9404.30 Package →
9404.40	Quilts, bedspreads, eiderdowns and duvets (comforters)	94	View 9404.40 Package →
9404.90	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, Other	94	View 9404.90 Package →

DISAMBIGUATION & CLASSIFICATION GUIDE

How to Select the Correct Subheading Under Heading 9404

Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.

Official Primary Sources & Authority References

USITC HTS Heading 9404 ↗

United States International Trade Commission official Harmonized Tariff Schedule.

CBP CROSS Rulings ↗

CBP e-Rulings database for Heading 9404 precedent rulings.

WCO Nomenclature ↗

World Customs Organization Harmonized System 2022 nomenclature standard.

U.S. Census Foreign Trade ↗

U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.

Heading 9404 Frequently Asked Questions (FAQ)

What commercial articles are grouped under HS Heading 9404?

HS 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, grouping 6 6-digit WCO subheadings.

How are 6-digit subheadings structured under Heading 9404?

Subheadings under Heading 9404 range from 9404.11 to 9404.90, classifying goods by processing state, origin, or material composition.

What is the representative US import duty rate for Heading 9404?

US MFN general duty rates for Heading 9404 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.

Are Section 301 tariffs applicable to goods under Heading 9404?

Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).

What PGA message set flags apply to Heading 9404?

Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.

How do I distinguish between subheadings under Heading 9404?

Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.

Can goods under Heading 9404 enter duty-free under USMCA?

Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.

What is the Section 321 de minimis limit for Heading 9404?

Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.

What documents are required for formal customs entry of Heading 9404?

Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.

How can an importer get a binding CBP classification ruling for Heading 9404?

Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.