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GOODS ACROSS BORDERS

HS HEADING 9404

Mattress supports; articles of bedding (e.g. mattresses, quilts, eiderdowns, cushions pouffes and pillows), fitted with springs or stuffed, whether or not covered

6-digit subheadings (6)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

9404.10

Mattress supports

9404.21

Mattresses; of cellular rubber or plastics, whether or not covered

9404.29

Mattresses; of other materials, not cellular rubber or plastics

9404.30

Sleeping bags

9404.40

Quilts, bedspreads, eiderdowns and duvets (comforters)

9404.90

Bedding and similar furnishing articles; n.e.c. in heading no. 9404 (e.g. quilts, eiderdowns, cushions, pouffes and pillows)

Chapter 94 classification notes

Anti-dumping duties on Chinese wooden bedroom furniture in US (significant rates since 2004). Flammability testing required in many markets. Bulky items mean freight costs are proportionally high. Formaldehyde emission standards (CARB/EPA/EU) apply to composite wood.

Frequent misclassification in this chapter

Outdoor furniture (garden furniture) has its own subheadings separate from indoor. Lighting fixtures (9405) vs electrical parts of lamps (8536) — the complete fitting is Ch. 94, the switch alone is Ch. 85.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 94

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog