# United States tariff line 9404.90.96.23: Containing 85 percent or more by weight of silk or silk waste

> In the United States tariff, line 9404.90.96.23 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, with outer shell of other textile materials, containing 85 percent or more by weight of silk or silk waste. The general (MFN) duty rate is 7.3%. It falls under HS subheading 9404.90 in heading 94.04 (chapter 94).

Source: https://border.bot/countries/united-states/hs-codes/9404909623
Last updated: 9 October 2026

[Countries](https://border.bot/countries) / [United States](https://border.bot/countries/united-states) / [Chapter 94](https://border.bot/countries/united-states/hs-codes/94) / [9404.90](https://border.bot/countries/united-states/hs-codes/940490) / [9404.90.96.23](https://border.bot/countries/united-states/hs-codes/9404909623)

## Key facts

- Tariff line: 9404.90.96.23
- 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, with outer shell of other textile materials, containing 85 percent or more by weight of silk or silk waste
- Duty (MFN): 7.3%
- Preferential rates: From free (15 programmes or origins)
- Additional duties: None recorded
- Restrictions: None recorded
- Tariff: [United States](https://border.bot/countries/united-states)
- HS subheading: [9404.90](https://border.bot/hs-codes/940490)

## What this line covers

In the United States tariff, line 9404.90.96.23 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, with outer shell of other textile materials, containing 85 percent or more by weight of silk or silk waste.

Its legal text is “Containing 85 percent or more by weight of silk or silk waste”, read under “Other”, “Other”, “Other” and “With outer shell of other textile materials”.

## How it is structured

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.

- Chapter 94: 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 94.04: 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 9404.90: Other
- Within the subheading: Other
- Within the subheading: Other
- Within the subheading: With outer shell of other textile materials
- Line 9404.90.96.23: Containing 85 percent or more by weight of silk or silk waste

## Duty

The general (MFN) duty rate is 7.3%.

The rate is published on 9404.90.96.

Duty-free entry applies to goods that qualify under 15 programmes.

- Free: United States-Australia Free Trade Agreement (AU)
- Free: United States-Bahrain Free Trade Agreement Implementation Act (BH)
- Free: United States-Chile Free Trade Agreement (CL)
- Free: United States-Colombia Trade Promotion Agreement Implementation Act (CO)
- Free: Caribbean Basin Economic Recovery Act (some articles excluded) (E*)
- Free: United States-Israel Free Trade Area (IL)
- Free: United States-Jordan Free Trade Area Implementation Act (JO)
- Free: United States-Korea Free Trade Agreement Implementation Act (KR)
- Free: United States-Morocco Free Trade Agreement Implementation Act (MA)
- Free: United States-Oman Free Trade Agreement Implementation Act (OM)
- Free: Dominican Republic-Central America-United States Free Trade Agreement (P)
- Free: United States-Panama Trade Promotion Agreement Implementation Act (PA)
- Free: United States-Peru Trade Promotion Agreement Implementation Act (PE)
- Free: United States-Mexico-Canada Agreement (S)
- Free: United States-Singapore Free Trade Agreement (SG)

## In other countries

No other national tariff on border.bot has live lines under 9404.90 yet.

- [The Harmonized System text for 9404.90](https://border.bot/hs-codes/940490)

## Other lines under 9404.90

- [9404.90.10.30](https://border.bot/countries/united-states/hs-codes/9404901030) Foam fill (369)
- [9404.90.10.60](https://border.bot/countries/united-states/hs-codes/9404901060) Other fill (369)
- [9404.90.10.90](https://border.bot/countries/united-states/hs-codes/9404901090) Other (369)
- [9404.90.20.30](https://border.bot/countries/united-states/hs-codes/9404902030) Foam fill
- [9404.90.20.60](https://border.bot/countries/united-states/hs-codes/9404902060) Other fill
- [9404.90.20.90](https://border.bot/countries/united-states/hs-codes/9404902090) Other
- [9404.90.81.00](https://border.bot/countries/united-states/hs-codes/9404908100) Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (369)
- [9404.90.96.05](https://border.bot/countries/united-states/hs-codes/9404909605) With outer shell of cotton (369)
- [9404.90.96.22](https://border.bot/countries/united-states/hs-codes/9404909622) With outer shell of man-made fibers (666)
- [9404.90.96.36](https://border.bot/countries/united-states/hs-codes/9404909636) Other (899)
- [9404.90.96.70](https://border.bot/countries/united-states/hs-codes/9404909670) Other

- Previous line: [9404.90.96.22](https://border.bot/countries/united-states/hs-codes/9404909622) With outer shell of man-made fibers (666)
- Next line: [9404.90.96.36](https://border.bot/countries/united-states/hs-codes/9404909636) Other (899)

## Frequently asked questions

### What does tariff line 9404.90.96.23 cover in the United States tariff?

In the United States tariff, line 9404.90.96.23 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, with outer shell of other textile materials, containing 85 percent or more by weight of silk or silk waste.

### What is the general (MFN) duty on 9404.90.96.23 in the United States?

The general (MFN) duty rate is 7.3%. The rate is published on 9404.90.96.

### Which preferential rates apply to 9404.90.96.23?

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.

## Sources and updates

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.

Official source files:

- https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false

Machine-readable: https://border.bot/countries/united-states/hs-codes/9404909623.json
