HEADING 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:
Part of Chapter 94 — Furniture, Bedding, Lamps, Section XX.
Subheadings and tariff lines
9404.10.00.00Mattress supports
9404D01Mattresses:
9404.21.00Of cellular rubber or plastics, whether or not covered
9404.21.00.10For use in a crib or toddler bed
9404.21.00.13Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm
9404.21.00.95Other
9404.29Of other materials:
9404.29.10Of cotton
9404.29.10.05For use in a crib or toddler bed
9404.29.10.13Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm
9404.29.10.95Other
9404.29.90Other
9404.29.90D02Uncovered innerspring units:
9404.29.90.05For use in a crib or toddler bed
9404.29.90.13Of a width exceeding 91 cm, of a length exceeding 184 cm, and of a depth exceeding 8 cm
9404.29.90.50Other
9404.29.90D03Other:
9404.29.90.85For use in a crib or toddler bed
9404.29.90.87Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm
9404.29.90.95Other
9404.30Sleeping bags:
9404.30.40.00Containing 20 percent or more by weight of feathers and/or down
9404.30.80.00Other
9404.40Quilts, bedspreads, eiderdowns and duvets (comforters):
9404.40.10.00Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (362)
9404.40.90Other
9404.40.90.05With outer shell of cotton (362)
9404.40.90.22With outer shell of man-made fibers (666)
9404.40.90D04With outer shell of other textile materials:
9404.40.90.23Containing 85 percent or more by weight of silk or silk waste
9404.40.90.36Other (899)
9404.90Other:
9404.90D05Pillows, cushions and similar furnishings:
9404.90.10Of cotton (369)
9404.90.10D06Bed pillows (with outer covering of cotton), of a kind described in statistical note 6 to this chapter:
9404.90.10.30Foam fill (369)
9404.90.10.60Other fill (369)
9404.90.10.90Other (369)
9404.90.20Other
9404.90.20D07Bed pillows, of a kind described in statistical note 6 to this chapter:
9404.90.20.30Foam fill
9404.90.20.60Other fill
9404.90.20.90Other
9404.90D08Other:
9404.90.81.00Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (369)
9404.90.96Other
9404.90.96.05With outer shell of cotton (369)
9404.90.96.22With outer shell of man-made fibers (666)
9404.90.96D09With outer shell of other textile materials:
9404.90.96.23Containing 85 percent or more by weight of silk or silk waste
9404.90.96.36Other (899)
9404.90.96.70Other
Recent CBP rulings on heading 9404
N360899
May 19, 2026
The tariff classification of an adjustable face support cradle and cushion device from China
N360834
May 18, 2026
Country of origin determination for decorative pillow; 19 CFR 102.21(c)(2); tariff shift
N360973
May 7, 2026
Country of origin determination for decorative pillows; 19 CFR 102.21(c)(2); tariff shift
N360927
May 6, 2026
Country of origin determination for a faux rabbit fur pillow; 19 CFR 102.21(c)(2); tariff shift
N360170
April 22, 2026
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
N360148
April 10, 2026
The tariff classification of a quilted mattress topper and memory foam pad from China
N360484
April 10, 2026
The tariff classification of two decorative pillows from China
N359713
April 2, 2026
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
N359790
March 31, 2026
The tariff classification of a toddler sleep mat from China
N358599
February 27, 2026
The tariff classification of heated lumbar pillow and heated back rest from China
N358310
February 11, 2026
Country of origin determination for a pillow; 19 CFR 102.21(c)(4); most important assembly or manufacturing process
N357857
February 10, 2026
The tariff classification of a bed covering from China
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