Chapter 94, Furniture, bedding and lighting / Heading 9404

HTS 9404.90.20.90: Mattress supports, pillows, cushions and similar furnishings

Schedule text: Other. 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 › Other › Pillows, cushions and similar furnishings › Other › Other

General rate of duty

6%

Column 1, USITC schedule

From China, all in

26%

Priced live by the Gateway engine

Section 301 China

7.5%

List 4A

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.

ProgramRateAmount
General rate of duty (Column 1)
Official rate: 6%
9404.90.20.90
6%$600.00
Section 301 China (List 4A)
7.5%$750.00
Section 301 forced labor
9903.05.31
12.5%$1,250.00
Effective duty rate
26%$2,600.00

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.

  • 9404.90.20Other (rate line, 6%)
  • 9404.90.20.30Foam fill
  • 9404.90.20.60Other fill

Questions about this example

What is HTS code 9404.90.20.90?
HTS 9404.90.20.90 covers mattress supports, pillows, cushions and similar furnishings; the schedule's own line text is "Other". 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 › Other › Pillows, cushions and similar furnishings › Other › Other. It sits in chapter 94 (Furniture, bedding and lighting) under heading 9404.
What is the general duty rate for HTS 9404.90.20.90?
The Column 1 general rate of duty is 6%. 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 9404.90.20.90 from China?
Priced on $10,000 of goods, the effective duty from China is 26%: 6% general rate + 7.5% Section 301 + 12.5% forced labor. Section 301 applies (List 4A). The Section 301 forced-labor duty applies.
Which lines are related to HTS 9404.90.20.90?
It is a statistical line under the 8-digit rate line 9404.90.20 (Other), which has 2 other statistical lines. All lines under one 8-digit heading share the same legal duty rate; the tenth digit reports statistics.