9404.90.20.30
Foam fill
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: Bed pillows, of a kind described in statistical note 6 to this chapter
Duty rates
No active duty rates published for this code.
The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.
Trade measures (Chapter 99)
9903.03.01
The duty provided in the applicable subheading + 10%
Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.02
The duty provided in the applicable subheading
Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 2026
Effective from February 24, 2026 through July 24, 2026
9903.03.03
The duty provided in the applicable subheading
Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.04
The duty provided in the applicable subheading
Articles the product of any country, as provided for in subdivision (aa)(iii) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.05
The duty provided in the applicable subheading
Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components of any country, provided for in subdivision (aa)(iv) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.06
The duty provided in the applicable subheading
Articles of aluminum, of steel, or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; wood products; and semiconductor articles, of any country, as provided in subdivision (aa)(v) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.07
The duty provided in the applicable subheading
Articles the product of Canada, as provided for in subdivision (aa)(vi) of U.S. note 2 to this subchapter
Applies to origin: CA
Effective from February 24, 2026 through July 24, 2026
9903.03.08
The duty provided in the applicable subheading
Articles the product of Mexico, as provided for in subdivision (aa)(vii) of U.S. note 2 to this subchapter
Applies to origin: MX
Effective from February 24, 2026 through July 24, 2026
9903.03.09
The duty provided in the applicable subheading
Articles of textiles or apparel the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua, as provided for in subdivision (aa)(viii) of U.S. note 2 to this subchapter
Applies to origin: CR, SV, GT, HN, NI, DO
Effective from February 24, 2026 through July 24, 2026
9903.03.10
The duty provided in the applicable subheading
Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering
Effective from February 24, 2026 through July 24, 2026
9903.03.11
The duty provided in the applicable subheading
Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds
Applies to origin: IL
Effective from February 24, 2026 through July 24, 2026
9903.88.15
LIST_3
The duty provided in the applicable subheading + 7.5%
Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Applies to origin: CN
Effective from September 24, 2018
Related CBP rulings
Country of origin determination for a sheet set and comforter; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21(c)(4); most important assembly or manufacturing process; 19 CFR 102.13; De Minimis
The subject merchandise, SKU# REST-ISS01F, is a four-piece sheet set consisting of a fitted sheet, a flat sheet and two pillowcases. All items in the set are of dyed knitted fabric composed of 87 percent polyamide and 13 percent elastane. T
The tariff classification of a quilted mattress topper and memory foam pad from China
Style RNGMT, described as a “Quilted Mattress Topper,” consists of two separate components, a memory foam pad and a quilted mattress topper, designed to be placed on top of an existing mattress. The memory foam pad is a 3-inch-thick rectang
The tariff classification of two decorative pillows from China
Item 646470 is a decorative pillow with an outer shell of 100 percent polyester woven pile fabric that is stuffed with polyester fiber. The pillow comes in the shape of either a dog or a cat; both shapes include a tail. The front of the pil
Country of origin determination for duvet covers, pillow shams and quilts; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21(c)(4); most important assembly or manufacturing process
The subject merchandise consists of three duvet cover sets, consisting of a duvet cover and two shams, and two quilts. The Moonstone Duvet Cover Set consists of a duvet cover and two pillow shams. The front of the duvet cover and front and
The tariff classification of a toddler sleep mat from China
A sample was submitted with your request and will be retained by this office for training purposes. The subject merchandise, identified as a “NapMat,” is an all-in-one portable toddler sleep mat and blanket with a removable pillow. The slee
The tariff classification of heated lumbar pillow and heated back rest from China
Item #1, described as a “Heated Lumbar Pillow,” is an electrically heated cushion, measuring 14 x 24 inches, designed to provide warmth, comfort and support to the lower back. The cushion is made of an outer cover of 100 percent polyester l
Country of origin determination for a pillow; 19 CFR 102.21(c)(4); most important assembly or manufacturing process
The subject merchandise, described as the “Cool Zzz™ Deluxe Pillow” is a down alternative bed pillow consisting of an outer shell of 100 percent cotton woven fabric, filling of 100 percent polyester fiberfill and an inner lining of 75 perce
The tariff classification of a bed covering from China
A sample of the quilt-like bed covering was submitted with your request and will be retained by this office for training purposes. The item, which you describe as a “matelassé quilt - leaf,” is a bed covering made of double woven fabric wit
The tariff classification of a bed covering from China
A sample of the quilt-like bed covering was submitted with your request and will be retained by this office for training purposes. The item, which you describe as a “matelassé quilt - square,” is a bed covering made of double woven fabric w
Country of origin determination for pillow inserts; 19 CFR 102.21(c)(2); tariff shift
The subject merchandise consists of Down Alternative Firm Density pillow inserts. The pillows are constructed with an outer shell of 100 percent polyester microfiber woven fabric that is bleached and dyed white and a filling of polyester fi
Country of origin determination for a mattress pad; 19 CFR 102.21(c)(5)); last country where an important assembly or manufacturing process occurred
The item, identified as a “Cool Zzz™ Mattress Pad,” is a quilted mattress pad comprised of three layers: a face fabric of 80 percent cotton and 20 percent polyester woven sateen fabric; fill of 100 percent polyester fiberfill; and a backing
Country of origin determination for a pillow; 19 CFR 102.21(c)(2); tariff shift
The subject merchandise, described as “CMPNY DF MED DEN DA PLLW 2PCK PLW,” consists of a 2-Pack of Down Free™ medium density down alternative pillows. The pillows are constructed with an outer shell of 100 percent polyester woven fabric and
Other codes in heading 9404
Duty by origin country
The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 9404.90.20.30 from each major US trading partner.
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