Harmonized Tariff Schedule of the United States · HTS code · HS 9404.90

9404.90.10

9404.90.10: Pillows, cushions and similar furnishings: of cotton (369)

Pillows, cushions and other bedding

Not declarable on its own: use one of its 3 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 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:
  2. 9404.90 Other:
  3. Pillows, cushions and similar furnishings:
  4. 9404.90.10 Of cotton (369)

What you pay

Importing into USA

Customs duty 5.3% standard rate depends on the country of origin
Additional duties and charges —
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

No additional measures recorded for this origin.

Preferential rates by country

Agreement or schemeCountriesRate
General (MFN)—5.3%
US–Australia FTA AUAustraliaFree
US–Bahrain FTA BHBahrainFree
US–Chile FTA CLChileFree
US–Colombia TPA COColombiaFree
US–Israel FTA ILIsraelFree
US–Jordan FTA JOJordanFree
US–Korea FTA KRSouth KoreaFree
US–Morocco FTA MAMoroccoFree
US–Oman FTA OMOmanFree
CAFTA-DR PCosta Rica, Dominican Republic, El Salvador, Guatemala, Honduras, NicaraguaFree
US–Panama TPA PAPanamaFree
US–Peru TPA PEPeruFree
USMCA SCanada, MexicoFree
US–Singapore FTA SGSingaporeFree
Column 2Cuba, North Korea, Russia, Belarus40%

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

Subdivisions

  1. 9404.90.10 Of cotton (369) 5.3%,
  2. 9404.90.10.30 Foam fill (369) No., kg
  3. 9404.90.10.60 Other fill (369) No., kg
  4. 9404.90.10.90 Other (369) No., kg

Same subheading in other tariffs

9404.90 Mattress supports: other

UK 2% Third-country duty 2 tariff lines EU 3.7% Third-country duty 2 tariff lines Türkiye 3.7% Third-country duty 2 tariff lines Canada 14% Third-country duty 12 tariff lines Mexico 15% Third-country duty 3 tariff lines Brazil 16.2% Third-country duty 1 tariff line Argentina 18% Third-country duty 2 tariff lines Peru 6% Third-country duty 1 tariff line New Zealand 5% Third-country duty 1 tariff line Japan 3.8% Third-country duty 1 tariff line Taiwan 6.8% Third-country duty 3 tariff lines GCC 5% Third-country duty 7 tariff lines Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 5 tariff lines North Macedonia 12% Third-country duty 2 tariff lines Nigeria 20% Third-country duty 1 tariff line

USA lines: 9404.90

Binding rulings for similar goods

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.

  • N351920 U.S. CBP 25 August 2025 · 9404.90.10.60

    The tariff classification, country of origin, and eligibility under the United States-Mexico-Canada Agreement (USMCA) for comforters and pillows; 19 CFR 102.21(c)(2); tariff shift

  • N331664 U.S. CBP 12 April 2023 · 9404.90.10.90

    The tariff classification of a highchair cushion and tray placemat from South Korea

  • N324787 U.S. CBP 8 April 2022 · 9404.90.10.00

    Classification of two Mod Elephant bedding sets made in China

  • N324789 U.S. CBP 8 April 2022 · 9404.90.10.00

    Classification of two Anchors Away bedding sets made in China

  • N324156 U.S. CBP 9 February 2022 · 9404.90.10.00

    Classification of a pouffe from India

  • N304607 U.S. CBP 27 June 2019 · 9404.90.10.00

    The tariff classification, North American Free Trade Agreement (NAFTA) applicability, country of origin, and marking of fiberfill pillows with a water bladder from Canada.

  • N287930 U.S. CBP 3 August 2017 · 9404.90.10.00

    The tariff classification of decorative pillows; applicability of the North American Free Trade Agreement (NAFTA) eligibility for the decorative pillows; and country of origin of the decorative pillows.

  • N281477 U.S. CBP 12 December 2016 · 9404.90.10.00

    The tariff classification of decorative accent pillows from China.

Legal notes

Notes

1. This chapter does not cover:

  1. (a) pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;

  2. (b) mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 7009;

  3. (c) articles of Chapter 71;

  4. (d) parts of general use as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 8303;

  5. (e) furniture specially designed as parts of refrigerating or freezing equipment of heading 8418; furniture specially designed for sewing machines (heading 8452);

  6. (f) lamps or light sources and parts thereof of Chapter 85;

  7. (g) furniture specially designed as parts of apparatus of heading 8518 (heading 8518), of heading 8519 or 8521 (heading 8522) or of headings 8525 to 8528 (heading 8529);

  8. (h) articles of heading 8714;

  9. (ij) dentists' chairs incorporating dental appliances of heading 9018 or dentists' spittoons (heading 9018);

  10. (k) articles of Chapter 91 (for example, clocks and clock cases);

  11. (l) toy furniture or toy luminaires and lighting fittings (heading 9503), billiard tables or other furniture specially constructed for games (heading 9504), furniture for conjuring tricks or decorations (other than lighting strings) such as Chinese lanterns (heading 9505); or

  12. (m) monopods, bipods, tripods and similar articles (heading 9620).

2. The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.

The following are, however, to be classified in the headings mentioned above, even if they are designed to be hung, to be fixed to the wall or to stand one on the other:

  1. (a) cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture;

  2. (b) seats and beds.

3.

(A) In headings 9401 to 9403 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69.

(B) Goods described in heading 9404, presented separately, are not to be classified in heading 9401, 9402 or 9403 as parts of goods.

4. For the purposes of heading 9406, the expression ‘prefabricated buildings’ means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.

Prefabricated buildings include ‘modular building units’ of steel, normally presented in the size and shape of a standard shipping container, but substantially or completely pre-fitted internally. Such modular building units are normally designed to be assembled together to form permanent buildings.

Additional Note

1. For the purposes of heading 9404, the expression “stuffed or internally fitted with any material” covers material of any thickness.

Chapter notes: Chapter 94 →

In the Harmonized Tariff Schedule of the United States, 9404.90.10 is one of 4 lines under subheading 9404.90, mattress supports: other.

The general duty is 5.3%, and quantities are declared in ,.

3 statistical sub-lines below it are used in the declaration.

For the same subheading, the UK duty is 2%, the EU duty is 3.7%, the Türkiye duty is 3.7%, the Canada duty is 14%, the Mexico duty is 15%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 3.8%, the Taiwan duty is 6.8%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 12% and the Nigeria duty is 20%.

The United States imported goods of subheading 9404.90 worth US$2bn in 2024; the largest supplier was China.

Questions and answers

What is the USA import duty for HTS code 9404.90.10?

The general duty in the Harmonized Tariff Schedule of the United States is 5.3%; the supplementary unit is ,. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 9404.90.10 under US trade agreements?

Yes. The Special column reads “Free (AU, BH, CL, CO, IL, JO, KR, MA, OM,P, PA, PE,S, SG)”: the letters in brackets name the agreements and programmes that grant it.

Where does the United States import these goods from?

For subheading 9404.90 as a whole, the largest supplier in 2024 was China (US$1bn), followed by India.

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Typical products

Everyday names, not part of the legal text.