Subheading · Chapter 94 · Heading 9404
9404.90: Mattress supports: other
Pillows, cushions and other bedding
Official description Other
9404.90 is the HS subheading for pillows, cushions and other bedding, under heading 9404 in chapter 94.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 9404 90 00 00 Other
- 9404 90 10 00 Filled with feathers or down 2%
- 9404 90 90 00 Other 2%
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 3
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Duty suspensionAirworthiness tariff suspension Free
- Applies to goods from
- all countries
- Legal act
- S.I. 2018/1249
- Documents
- C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
Import requirements 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Iraq, Russia, Ukraine
- Legal act
- S.I. 2020/707, 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 9009
- 9010
- 9017
- Import controlImport control on cat and dog fur
- Applies to goods from
- all countries
- Legal act
- S.I. 2009/1056
- Documents
- Y922 Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £216.6m | 64% | -2.9% |
 Pakistan | £26.7m | 7.9% | +1.3% |
 India | £16.8m | 5% | -2.4% |
 Estonia | £13.1m | 3.9% | -27.2% |
 Denmark | £9.9m | 2.9% | +0.4% |
 North Macedonia | £8.5m | 2.5% | +18.6% |
 Ireland | £7.4m | 2.2% | -3.9% |
 Poland | £6.4m | 1.9% | -15.7% |
Same subheading in other tariffs
EU 3.7% Third-country duty 2 tariff lines 
Türkiye 3.7% Third-country duty 2 tariff lines 
USA 4.4% – 7.3% General (MFN) 4 tariff lines · average 5.8% 
Canada 14% General (MFN) 12 tariff lines 
Mexico 15% General (MFN) 3 tariff lines 
Brazil 16.2% General (MFN) 1 tariff line 
Argentina 18% General (MFN) 2 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line 
Japan 3.8% General (MFN) 1 tariff line 
Taiwan 6.8% General (MFN) 3 tariff lines 
GCC 5% General (MFN) 7 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 5 tariff lines North Macedonia 12% General (MFN) 2 tariff lines 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$165kUS$165k+US$8m+US$57m+> US$188m
Exports: 198
- China: US$4.8bn
- India: US$456m
- Poland: US$404m
- Germany: US$288m
- Pakistan: US$239m
- Mexico: US$188m
- United States: US$178m
- Italy: US$130m
- Spain: US$123m
- Netherlands: US$115m
- Estonia: US$111m
- Vietnam: US$103m
- Bulgaria: US$102m
- Denmark: US$101m
- Türkiye: US$101m
- France: US$92m
- Lithuania: US$81m
- Belgium: US$61m
- Hungary: US$57m
- United Kingdom: US$51m
- Czechia: US$47m
- Canada: US$45m
- North Macedonia: US$43m
- Romania: US$43m
- Portugal: US$42m
- Thailand: US$41m
- Norway: US$39m
- Ukraine: US$36m
- Indonesia: US$30m
- Sweden: US$24m
- Slovakia: US$24m
- South Korea: US$22m
- Austria: US$19m
- United Arab Emirates: US$17m
- Serbia: US$16m
- Guatemala: US$16m
- Switzerland: US$15m
- Ireland: US$14m
- Slovenia: US$14m
- Malaysia: US$12m
- Taiwan: US$12m
- Croatia: US$12m
- South Africa: US$12m
- Japan: US$11m
- Hong Kong SAR China: US$10m
- Tunisia: US$8m
- Brazil: US$8m
- Bangladesh: US$7m
- Singapore: US$7m
- Greece: US$6m
- Cambodia: US$6m
- Latvia: US$5m
- Russia: US$5m
- Australia: US$5m
- Bosnia & Herzegovina: US$5m
- Sri Lanka: US$4m
- Moldova: US$3m
- Saudi Arabia: US$3m
- Egypt: US$3m
- New Zealand: US$3m
Trade value (US$) no reported trade < US$3mUS$3m+US$16m+US$81m+> US$249m
Imports: 220
- United States: US$2.3bn
- Germany: US$638m
- Japan: US$598m
- United Kingdom: US$427m
- France: US$328m
- Netherlands: US$264m
- Canada: US$249m
- South Korea: US$234m
- Australia: US$222m
- Poland: US$183m
- Spain: US$141m
- Saudi Arabia: US$141m
- Switzerland: US$131m
- Belgium: US$126m
- Italy: US$122m
- Austria: US$120m
- Mexico: US$114m
- Thailand: US$101m
- United Arab Emirates: US$101m
- Sweden: US$98m
- Denmark: US$97m
- Iraq: US$81m
- Czechia: US$79m
- Vietnam: US$74m
- Romania: US$68m
- Singapore: US$66m
- Taiwan: US$59m
- Malaysia: US$54m
- Ireland: US$54m
- Hong Kong SAR China: US$53m
- Hungary: US$52m
- China: US$48m
- Finland: US$45m
- Brazil: US$44m
- Slovakia: US$44m
- Russia: US$43m
- Norway: US$42m
- New Zealand: US$39m
- Chile: US$38m
- Israel: US$37m
- Greece: US$36m
- Portugal: US$35m
- Philippines: US$34m
- Kuwait: US$32m
- Kyrgyzstan: US$31m
- Kazakhstan: US$26m
- Bulgaria: US$24m
- Croatia: US$23m
- Indonesia: US$21m
- Ukraine: US$19m
- Slovenia: US$18m
- Qatar: US$18m
- Türkiye: US$17m
- Peru: US$16m
- Colombia: US$16m
- Panama: US$16m
- Serbia: US$15m
- Lithuania: US$14m
- South Africa: US$13m
- Estonia: US$12m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$4.8bn | 56.4% |
| 2 | India | US$456m | 5.3% |
| 3 | Poland | US$404m | 4.7% |
| 4 |  Germany | US$288m | 3.4% |
| 5 | Pakistan | US$239m | 2.8% |
| 6 | Mexico | US$188m | 2.2% |
| 7 | United States | US$178m | 2.1% |
| 8 |  Italy | US$130m | 1.5% |
| 9 |  Spain | US$123m | 1.4% |
| 10 |  Netherlands | US$115m | 1.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$2.3bn | 26.4% |
| 2 | Germany | US$638m | 7.5% |
| 3 | Japan | US$598m | 7% |
| 4 | United Kingdom | US$427m | 5% |
| 5 |  France | US$328m | 3.9% |
| 6 | Netherlands | US$264m | 3.1% |
| 7 | Canada | US$249m | 2.9% |
| 8 |  South Korea | US$234m | 2.8% |
| 9 |  Australia | US$222m | 2.6% |
| 10 | Poland | US$183m | 2.1% |
Import duty on this product around the world 165
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 18%median duty
- 8number of duty-free countries (MFN)
- 60%highest: Egypt, Angola, Bahamas
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 10% | 2018 · HS 2012 | |
 Albania | 15% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 50% | 2023 · HS 2017 | |
 Anguilla | 15% | 2021 · HS 2017 | |
 Antigua & Barbuda | 20% | 2021 · HS 2007 | |
| Argentina | 18% | 2023 · HS 2017 | |
 Armenia | 14% | 12% – 15% | 2023 |
 Aruba | 22% | 2021 · HS 2012 | |
| Australia | 5% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 45% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 20% | 2022 · HS 2017 | |
 Belarus | 14% | 12% – 15% | 2021 · HS 2017 |
 Belize | 20% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 40% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 10% | 2022 | |
 Botswana | 20% | 2023 | |
| Brazil | 18% | 2023 · HS 2017 | |
 Brunei | 5% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 35% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 14% | 2023 | |
 Cape Verde | 30% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 10% | 2023 | |
 Colombia | 15% | 2023 · HS 2017 | |
 Comoros | 5% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 14% | 2023 | |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 25% | 2023 · HS 2017 | |
 Dominica | 20% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 30% | 2023 · HS 2017 | |
 Egypt | 60% | 2019 · HS 2017 | |
 El Salvador | 15% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 20% | 2023 | |
 Ethiopia | 35% | 2021 · HS 2017 | |
| European Union (27 countries) | 3.7% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 13% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 3% | 2023 · HS 2017 | |
 Grenada | 20% | 2023 · HS 2012 | |
 Guatemala | 15% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 20% | 2023 · HS 2017 | |
 Haiti | 20% | 2020 · HS 2017 | |
 Honduras | 15% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
| India | 25% | 2023 | |
 Indonesia | 15% | 2023 | |
 Iran | 40% | 2020 · HS 2017 | |
 Israel | 7.7% | 0% – 12% | 2022 · HS 2017 |
 Jamaica | 20% | 2023 | |
| Japan | 3.8% | 2023 | |
 Jordan | 25% | 2023 | |
 Kazakhstan | 10% | 2023 | |
 Kenya | 35% | 2023 | |
 Kiribati | 30% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 14% | 12% – 15% | 2021 · HS 2017 |
 Laos | 20% | 2023 · HS 2017 | |
 Lebanon | 18% | 15% – 20% | 2020 · HS 2017 |
 Lesotho | 20% | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 13%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 20% | 2023 | |
 Maldives | 5% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 7.5% | 0% – 15% | 2023 |
| Mexico | 15% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 0% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 20% | 2023 · HS 2017 | |
 Morocco | 40% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 20% | 2023 · HS 2017 | |
 Namibia | 20% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 20% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 15% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 12% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
| Pakistan | 20% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 7.7% | 0% – 12% | 2017 · HS 2017 |
 Panama | 12% | 10% – 15% | 2023 |
 Papua New Guinea | 15% | 2023 | |
 Paraguay | 18% | 2023 · HS 2017 | |
| Peru | 6% | 2023 · HS 2017 | |
 Philippines | 15% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 14% | 12% – 15% | 2021 · HS 2017 |
 Rwanda | 35% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
 Saudi Arabia | 11% | 10% – 15% | 2023 |
 Senegal | 20% | 2023 | |
 Seychelles | 5% | 2023 | |
 Sierra Leone | 20% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 20% | 2023 | |
| South Korea | 8% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 25% | 2023 | |
 St Lucia | 20% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 4% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 20% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 20% | 2023 · HS 2007 | |
| Switzerland | 11%* | 2023 | |
 Syria | 30% | 2020 · HS 2012 | |
 Tajikistan | 12% | 2021 · HS 2012 | |
 Tanzania | 35% | 2023 | |
 Thailand | 20% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 20% | 2023 · HS 2012 | |
| Türkiye | 34% | 2023 | |
 Tuvalu | 19% | 2017 · HS 2017 | |
 Uganda | 35% | 2023 | |
 Ukraine | 10% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 2% | 2023 | |
| United States | 5.8% | 4.4% – 7.3% | 2023 |
 Uruguay | 18% | 2023 · HS 2017 | |
 Uzbekistan | 10% | 2021 · HS 2017 | |
 Vanuatu | 15% | 2023 | |
 Venezuela | 18% | 2023 · HS 2017 | |
 Vietnam | 20% | 2023 | |
 Wallis & Futuna | 6% | 2021 · HS 2012 | |
 Yemen | 10% | 2017 · HS 2017 | |
 Zambia | 25% | 2023 | |
 Zimbabwe | 0.4% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 82129 Other articles of bedding
- End use (BEC Rev. 5)
- Consumption goods · BEC 313202
- CPC 2.1 product
- 27180 Quilts, eiderdowns, cushions, pouffes, pillows, sleeping bags and the like, fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics
- ISIC Rev. 4 activity
- 1392 Manufacture of made-up textile articles, except apparel
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 9404.90 | changed |
| 2012 | 9404.90 | changed |
| 2007 | 9404.90 | changed |
| 2002 | 9404.90 | changed |
| 1996 | 9404.90 | changed |
| 1992 | 9404.90 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 180
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N363640 U.S. CBP
The tariff classification of foldable cushioned play mat from China
- N360899 U.S. CBP
The tariff classification of an adjustable face support cradle and cushion device from China
- N360148 U.S. CBP
The tariff classification of a quilted mattress topper and memory foam pad from China
- N360484 U.S. CBP
The tariff classification of two decorative pillows from China
- N359790 U.S. CBP
The tariff classification of a toddler sleep mat from China
- N358599 U.S. CBP
The tariff classification of heated lumbar pillow and heated back rest from China
- 600016219 HMRC
A rectangular flat mattress dog bed, in silver with no raised sides that is 80 cm x 55 cm in size 100% polyester cover. It has a recycled memory foam flakes inner stuffing.
- 600016220 HMRC
A beige rectangular mattress dog bed with no raised sides 80 x 55 cm in size, 100% polyester material cover. It has an up-cycled memory foam flakes stuffing.
- 600016246 HMRC
A mattress dog bed in epic grey 80 x 55 cm with no sides 100% polyester for cover. It has an up-cycled memory foam flakes for stuffing.
- 600016282 HMRC
A mattress dog bed in emerald green 80 x 55 cm rectangular dog bed with no sides 100% recycled polyester cover. It has a recycled memory foam flakes inner.
- 600016303 HMRC
A mattress dog bed in peacock blue 80 x 55 cm rectangular with no sides and a 100% recycled polyester cover. It has a recycled memory foam flakes inner stuffing.
- 600016304 HMRC
A mattress dog bed in pearl grey 80 x 55 cm which is a rectangular dog bed with no sides with a 100% recycled polyester cover. It has a recycled memory foam flakes inner stuffing.
180 rulings in total for this code
The UK Global Tariff divides subheading 9404.90 into 2 tariff lines; the duty is 2%.
In the EU Combined Nomenclature, subheading 9404.90 covers 2 tariff lines and the duty is 3.7%.
174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 2%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of pillows, cushions and other bedding into the UK came to £338.3m between September 2025 and August 2026 (down 5% on the year before); China supplied 64%, followed by Pakistan.
In 2024, countries exported pillows, cushions and other bedding worth US$8.5bn (+4.1% year on year).
The largest exporter was China (US$4.8bn), followed by India.
Products classified here
Questions and answers
What is the HS code for mattress supports: other?
Mattress supports: other fall under HS subheading 9404.90, part of heading 9404, in section XX of the Harmonized System.
What is the import duty on mattress supports: other in the UK?
Under the UK Global Tariff, imports under 9404.90 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on mattress supports: other in the EU?
Under the EU Combined Nomenclature, imports under 9404.90 from countries without a preferential agreement are charged at 3.7%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most mattress supports: other?
China, with US$4.8bn in 2024 (56.4% of world exports).
Which countries can export pillows, cushions and other bedding to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 2% applies. Pick a country above to see its rate.
Is there anti-dumping duty on pillows, cushions and other bedding?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import pillows, cushions and other bedding from?
In the 12 months to August 2026, the largest suppliers were China (64%), Pakistan (8%) and India (5%), out of total imports of £338.3m.
Typical products
- character throw, licensed
- cushions
- dog crate mat
- pillows
- pouffes, stuffed bedding
- waterproof seat cover
- weighted blanket
Everyday names, not part of the legal text.