9404.40.10.00
Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (362)
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: Quilts, bedspreads, eiderdowns and duvets (comforters)
Data provenance: Rates from HTS Revision 16 (Aug 15, 2026); trade measures verified against CBP CSMS and Federal Register notices through Aug 15, 2026.
Duty rates
Column 1 (General / MFN)
4.4%
Column 2 (Non-NTR)
25%
Column 1 (Special / FTA)
Free
Eligible
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)
9903.90.08
35%
ActiveArticles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter
Applies to origin: RU, BY
Effective from April 5, 2025
Rate-change history
What the rate was before, and when it changed. The government schedule replaces each revision in place; we keep the timeline.
-
NEW_PROGRAM Executive Order Feb 1, 2026 — Reciprocal Tariff (FR 2026-03824)
Section 122 reciprocal surcharge in effect — additional 10% on most imports through July 24, 2026
See the change → -
Base rate HTS 2023
Column 1 general rate set to 4.4%.
Related CBP rulings
The tariff classification of an adjustable face support cradle and cushion device from China
The subject article is described as an , for which
Country of origin determination for decorative pillow; 19 CFR 102.21(c)(2); tariff shift
Country of origin determination for decorative pillow; 19 CFR 102.21(c)(2); tariff shift
Country of origin determination for decorative pillows; 19 CFR 102.21(c)(2); tariff shift
Country of origin determination for decorative pillows; 19 CFR 102.21(c)(2); tariff shift
Country of origin determination for a faux rabbit fur pillow; 19 CFR 102.21(c)(2); tariff shift
Country of origin determination for a faux rabbit fur pillow; 19 CFR 102.21(c)(2); tariff shift
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
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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
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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 9404.40.10.00 from each major US trading partner.
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