{
  "summary": "In the United States tariff, line 9404.90.81.00 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, of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (369). The general (MFN) duty rate is 4.4%. It falls under HS subheading 9404.90 in heading 94.04 (chapter 94).",
  "updatedAt": "2026-10-09",
  "facts": [
    {
      "label": "Tariff line",
      "value": "9404.90.81.00",
      "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false"
    },
    {
      "label": "Covers",
      "value": "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, of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (369)",
      "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false"
    },
    {
      "label": "Duty (MFN)",
      "value": "4.4%",
      "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false"
    },
    {
      "label": "Preferential rates",
      "value": "From free (15 programmes or origins)",
      "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false"
    },
    {
      "label": "Additional duties",
      "value": "None recorded",
      "source": null
    },
    {
      "label": "Restrictions",
      "value": "None recorded",
      "source": null
    },
    {
      "label": "Tariff",
      "value": "United States",
      "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false",
      "url": "https://border.bot/countries/united-states"
    },
    {
      "label": "HS subheading",
      "value": "9404.90",
      "source": null,
      "url": "https://border.bot/hs-codes/940490"
    }
  ],
  "faq": [
    {
      "question": "What does tariff line 9404.90.81.00 cover in the United States tariff?",
      "answer": "In the United States tariff, line 9404.90.81.00 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, of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (369)."
    },
    {
      "question": "What is the general (MFN) duty on 9404.90.81.00 in the United States?",
      "answer": "The general (MFN) duty rate is 4.4%."
    },
    {
      "question": "Which preferential rates apply to 9404.90.81.00?",
      "answer": "Duty-free entry applies to goods that qualify under 15 programmes: the United States-Australia Free Trade Agreement, the United States-Bahrain Free Trade Agreement Implementation Act, the United States-Chile Free Trade Agreement, the United States-Colombia Trade Promotion Agreement Implementation Act, Caribbean Basin Economic Recovery Act (some articles excluded), the United States-Israel Free Trade Area, the United States-Jordan Free Trade Area Implementation Act, the United States-Korea Free Trade Agreement Implementation Act, the United States-Morocco Free Trade Agreement Implementation Act, the United States-Oman Free Trade Agreement Implementation Act, the Dominican Republic-Central America-United States Free Trade Agreement, the United States-Panama Trade Promotion Agreement Implementation Act, the United States-Peru Trade Promotion Agreement Implementation Act, the United States-Mexico-Canada Agreement and the United States-Singapore Free Trade Agreement."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this line covers",
      "text": [
        "In the United States tariff, line 9404.90.81.00 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, of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (369).",
        "Its legal text is “Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (369)”, read under “Other” and “Other”."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "It falls under HS subheading 9404.90 in heading 94.04 (chapter 94). The first six digits are the Harmonized System code; the 4 digits after them are added by the United States tariff."
      ]
    },
    {
      "id": "duty",
      "title": "Duty",
      "text": [
        "The general (MFN) duty rate is 4.4%.",
        "Duty-free entry applies to goods that qualify under 15 programmes."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "No other national tariff on border.bot has live lines under 9404.90 yet."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The tariff lines for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.",
        "The duty rates for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.",
        "The trade programmes for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.",
        "This page was last updated on 9 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
  ],
  "data": {
    "type": "country-line",
    "country": {
      "code": "US",
      "name": "United States",
      "slug": "united-states"
    },
    "schedule": {
      "code": "US",
      "name": "United States",
      "slug": "united-states"
    },
    "borrowed": false,
    "localTaxes": [],
    "localDeminimis": [],
    "ratesLive": true,
    "provenance": [
      {
        "dataset": "US:hs",
        "country": "US",
        "kind": "hs",
        "seq": 1,
        "version": "2026HTSRev21",
        "liveAt": "2026-10-09T21:15:50.043Z",
        "origin": "source",
        "sourceUrls": [
          "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false"
        ]
      },
      {
        "dataset": "US:rates",
        "country": "US",
        "kind": "rates",
        "seq": 1,
        "version": "2026HTSRev21",
        "liveAt": "2026-10-09T21:15:36.287Z",
        "origin": "source",
        "sourceUrls": [
          "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false"
        ]
      },
      {
        "dataset": "US:programmes",
        "country": "US",
        "kind": "programmes",
        "seq": 1,
        "version": "2026HTSRev21",
        "liveAt": "2026-10-09T21:15:58.040Z",
        "origin": "source",
        "sourceUrls": [
          "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false"
        ]
      }
    ],
    "dateModified": "2026-10-09T21:15:58.040Z",
    "chapter": {
      "code": "94",
      "description": "Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings"
    },
    "heading": {
      "code": "9404",
      "description": "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"
    },
    "subheading": {
      "code": "940490",
      "description": "Other"
    },
    "line": {
      "code": "9404908100",
      "description": "Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (369)",
      "levels": [
        "Other",
        "Other",
        "Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (369)"
      ],
      "english": null,
      "keywords": [],
      "lang": "en",
      "general": {
        "code": "9404908100",
        "dutyText": "4.4%",
        "startDate": null,
        "endDate": null,
        "unit": null
      },
      "preferences": [
        {
          "dutyText": "Free",
          "origins": [
            {
              "code": "AU",
              "label": "United States-Australia Free Trade Agreement"
            },
            {
              "code": "BH",
              "label": "United States-Bahrain Free Trade Agreement Implementation Act"
            },
            {
              "code": "CL",
              "label": "United States-Chile Free Trade Agreement"
            },
            {
              "code": "CO",
              "label": "United States-Colombia Trade Promotion Agreement Implementation Act"
            },
            {
              "code": "E*",
              "label": "Caribbean Basin Economic Recovery Act (some articles excluded)"
            },
            {
              "code": "IL",
              "label": "United States-Israel Free Trade Area"
            },
            {
              "code": "JO",
              "label": "United States-Jordan Free Trade Area Implementation Act"
            },
            {
              "code": "KR",
              "label": "United States-Korea Free Trade Agreement Implementation Act"
            },
            {
              "code": "MA",
              "label": "United States-Morocco Free Trade Agreement Implementation Act"
            },
            {
              "code": "OM",
              "label": "United States-Oman Free Trade Agreement Implementation Act"
            },
            {
              "code": "P",
              "label": "Dominican Republic-Central America-United States Free Trade Agreement"
            },
            {
              "code": "PA",
              "label": "United States-Panama Trade Promotion Agreement Implementation Act"
            },
            {
              "code": "PE",
              "label": "United States-Peru Trade Promotion Agreement Implementation Act"
            },
            {
              "code": "S",
              "label": "United States-Mexico-Canada Agreement"
            },
            {
              "code": "SG",
              "label": "United States-Singapore Free Trade Agreement"
            }
          ]
        }
      ],
      "measures": [],
      "restrictions": []
    },
    "siblings": [
      {
        "code": "9404901030",
        "description": "Foam fill (369)"
      },
      {
        "code": "9404901060",
        "description": "Other fill (369)"
      },
      {
        "code": "9404901090",
        "description": "Other (369)"
      },
      {
        "code": "9404902030",
        "description": "Foam fill"
      },
      {
        "code": "9404902060",
        "description": "Other fill"
      },
      {
        "code": "9404902090",
        "description": "Other"
      },
      {
        "code": "9404909605",
        "description": "With outer shell of cotton (369)"
      },
      {
        "code": "9404909622",
        "description": "With outer shell of man-made fibers (666)"
      },
      {
        "code": "9404909623",
        "description": "Containing 85 percent or more by weight of silk or silk waste"
      },
      {
        "code": "9404909636",
        "description": "Other (899)"
      },
      {
        "code": "9404909670",
        "description": "Other"
      }
    ],
    "siblingsTotal": 11,
    "previous": {
      "code": "9404902090",
      "description": "Other",
      "indexable": true
    },
    "next": {
      "code": "9404909605",
      "description": "With outer shell of cotton (369)",
      "indexable": true
    },
    "otherSchedules": [],
    "seo": {
      "canonicalPath": "/countries/united-states/hs-codes/9404908100",
      "robots": "index",
      "sitemap": true,
      "reasons": [
        "1 national lines"
      ]
    }
  },
  "pagination": {
    "page": 1,
    "pages": 1,
    "size": 100,
    "total": 0,
    "prev": null,
    "next": null
  },
  "previous": "https://border.bot/countries/united-states/hs-codes/9404902090",
  "next": "https://border.bot/countries/united-states/hs-codes/9404909605",
  "links": {
    "self": "https://border.bot/countries/united-states/hs-codes/9404908100.json",
    "html": "https://border.bot/countries/united-states/hs-codes/9404908100",
    "canonical": "https://border.bot/countries/united-states/hs-codes/9404908100",
    "markdown": "https://border.bot/countries/united-states/hs-codes/9404908100.md",
    "tools": {
      "calculator": "https://border.bot/tools/landed-cost-calculator",
      "classifier": "https://border.bot/tools/hs-code-classifier",
      "api": "https://api.border.bot/v1"
    }
  },
  "code": "9404908100",
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://border.bot/legal/terms",
  "notice": "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.",
  "catalogVersion": "08bc53aa"
}