Tariff Watch33 statistical lines under this heading · 3 distinct Column 1 rates · highest ad valorem total 37.50% from China · lowest 10.00% from United Kingdom
| Origin | Ad valorem layers | Layers | Reported under |
|---|---|---|---|
| China CHN | 37.50% | mfn + s301 + s301 | 9903.88.03 9903.05.31 |
| Vietnam VNM | 12.50% | mfn + s301 | 9903.05.84 |
| Japan JPN | 12.50% | s301 | 9903.05.49 |
| South Korea KOR | 12.50% | s301 | 9903.05.71 |
| Thailand THA | 12.50% | mfn + s301 | 9903.05.77 |
| Brazil BRA | 12.50% | mfn + s301 | 9903.05.27 |
| Mexico MEX | 10.00% | mfn + s301 | 9903.05.55 |
| Canada CAN | 10.00% | mfn + s301 | 9903.05.29 |
| India IND | 10.00% | mfn + s301 | 9903.05.44 |
| Germany DEU | 10.00% | s301 | 9903.05.39 |
| Italy ITA | 10.00% | s301 | 9903.05.39 |
| United Kingdom GBR | 10.00% | mfn + s301 | 9903.05.81 |
| Code | Description | Column 1 | Special | Units |
|---|---|---|---|---|
| 9404.10.00.20 | Of a kind used in combination with a mattress, made of wood, whether covered or uncovered | inherited | No. | |
| 9404.10.00.50 | Other | inherited | No. | |
| 9404.21.00.10 | For use in a crib or toddler bed | inherited | No. | |
| 9404.21.00.13 | Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm | inherited | No. | |
| 9404.21.00.95 | Other | inherited | No. | |
| 9404.29.10.05 | For use in a crib or toddler bed | inherited | No. | |
| 9404.29.10.13 | Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm | inherited | No. | |
| 9404.29.10.95 | Other | inherited | No. | |
| 9404.29.90.05 | For use in a crib or toddler bed | inherited | No. | |
| 9404.29.90.13 | Of a width exceeding 91 cm, of a length exceeding 184 cm, and of a depth exceeding 8 cm | inherited | No. | |
| 9404.29.90.50 | Other | inherited | No. | |
| 9404.29.90.85 | For use in a crib or toddler bed | inherited | No. | |
| 9404.29.90.87 | Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm | inherited | No. | |
| 9404.29.90.95 | Other | inherited | No. | |
| 9404.30.40.00 | Containing 20 percent or more by weight of feathers and/or down | 4.7% | No. | |
| 9404.30.80.00 | Other | 9% | No. | |
| 9404.40.10.00 | Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (362) | 4.4% | No., kg | |
| 9404.40.90.05 | With outer shell of cotton (362) | inherited | No., kg | |
| 9404.40.90.22 | With outer shell of man-made fibers (666) | inherited | No., kg | |
| 9404.40.90.23 | Containing 85 percent or more by weight of silk or silk waste | inherited | No., kg | |
| 9404.40.90.36 | Other (899) | inherited | No., kg | |
| 9404.90.10.30 | Foam fill (369) | inherited | No., kg | |
| 9404.90.10.60 | Other fill (369) | inherited | No., kg | |
| 9404.90.10.90 | Other (369) | inherited | No., kg | |
| 9404.90.20.30 | Foam fill | inherited | No. | |
| 9404.90.20.60 | Other fill | inherited | No. | |
| 9404.90.20.90 | Other | inherited | No. | |
| 9404.90.81.00 | Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (369) | 4.4% | No., kg | |
| 9404.90.96.05 | With outer shell of cotton (369) | inherited | No., kg | |
| 9404.90.96.22 | With outer shell of man-made fibers (666) | inherited | No., kg | |
| 9404.90.96.23 | Containing 85 percent or more by weight of silk or silk waste | inherited | No., kg | |
| 9404.90.96.36 | Other (899) | inherited | No., kg | |
| 9404.90.96.70 | Other | inherited | No., kg |
| Programme | Rate as published | Contribution | Reported under | In force from |
|---|---|---|---|---|
| Column 1 General (MFN) | Free | 0.00% | — | not established |
Source: USITC, Harmonized Tariff Schedule of the United States, 2026 HTS Revision 17, published 2026-08-01. Verified 2026-08-31. | ||||
| Section 301 | The duty provided in the applicable subheading + 25% | 25.00% | 9903.88.03 | 2018-09-24 |
Status unconfirmed. The second statutory four-year review of this action is running. The continuation-request deadlines for the underlying 2018 actions closed on 2026-07-05 and 2026-08-22 and no continuation notice has been published. There is no evidence of termination either, and the duty is almost certainly still collectible; what we cannot do is cite a document saying so. Source: USTR, Notice of Modification of Section 301 Action: China's Acts, Policies and Practices Related to Technology Transfer (List 3) (83 FR 47974), published 2018-09-21. Verified 2026-08-31. | ||||
| Section 301 | The duty provided in the applicable subheading + 12.5% | 12.50% | 9903.05.31 | 2026-07-24 |
Source: USTR, Notice of Actions in Section 301 Investigations of Various Economies (FR Doc. 2026-15181), published 2026-07-28. Verified 2026-08-31. | ||||
Common questions
- What is the duty rate for HTS 9404?
- Heading 9404 covers 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. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 9404.10.00.20, the first line under this heading. Its Column 1 rate is Free; other lines under 9404 carry different Column 1 rates. On top of that, the ad valorem total depends on origin: China carries 37.50% and United Kingdom carries 10.00%.
- Why does the rate differ by country for the same HTS code?
- The Column 1 rate is the same for every origin with normal trade relations. Trade-remedy duties under Sections 232, 301 and 338 are imposed by origin, by product, or by both, so two shipments of the same article from different countries can carry very different totals.
- Is this the rate I will actually pay?
- It is the rate that applies to this classification and origin on the date shown. The duty owed on a specific entry also depends on the 10-digit statistical suffix, declared content where a duty is content-based, preference eligibility, and any AD/CVD order in scope.