Chapter 94, Furniture, bedding and lighting / Heading 9404
HTS 9404.21.00.13: Mattresses
Schedule text: Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm. Classification: 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 cellular rubber or plastics, whether or not covered › Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm
General rate of duty
3%
Column 1, USITC schedule
From China, all in
40.5%
Priced live by the Gateway engine
Section 301 China
25%
List 3
Forced labor 301
12.5%
9903.05.31
How the rate is built
Each line is a separate legal authority. They stack on the $10,000 customs value unless a carve-out says otherwise.
| Program | Rate | Amount |
|---|---|---|
General rate of duty (Column 1) Official rate: 3% 9404.21.00.13 | 3% | $300.00 |
Section 301 China (List 3) | 25% | $2,500.00 |
Section 301 forced labor 9903.05.31 | 12.5% | $1,250.00 |
Effective duty rate | 40.5% | $4,050.00 |
Stack priced from China on a $10,000 customs value, ocean entry. Other origins carry different programs; the calculator prices any of them.
Related lines
Statistical lines under the same 8-digit heading share one legal rate; the last two digits report statistics.
- 9404.21.00Of cellular rubber or plastics, whether or not covered (rate line, 3%)
- 9404.21.00.10For use in a crib or toddler bed
- 9404.21.00.95Other
Questions about this example
- What is HTS code 9404.21.00.13?
- HTS 9404.21.00.13 covers mattresses; the schedule's own line text is "Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm". Its full classification path in the Harmonized Tariff Schedule of the United States is: 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 cellular rubber or plastics, whether or not covered › Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm. It sits in chapter 94 (Furniture, bedding and lighting) under heading 9404.
- What is the general duty rate for HTS 9404.21.00.13?
- The Column 1 general rate of duty is 3%. That is the most-favored-nation rate before any Section 301, Section 232, Section 338, Section 201 or antidumping and countervailing action, and before CBP's Merchandise Processing and Harbor Maintenance fees.
- What is the tariff on HTS 9404.21.00.13 from China?
- Priced on $10,000 of goods, the effective duty from China is 40.5%: 3% general rate + 25% Section 301 + 12.5% forced labor. Section 301 applies (List 3). The Section 301 forced-labor duty applies.
- Which lines are related to HTS 9404.21.00.13?
- It is a statistical line under the 8-digit rate line 9404.21.00 (Of cellular rubber or plastics, whether or not covered), which has 2 other statistical lines. All lines under one 8-digit heading share the same legal duty rate; the tenth digit reports statistics.