# HS code 9404.90: 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

> HS code 9404.90 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, other than those classified in 9404.10, 9404.21, 9404.29, 9404.30 and 9404.40. It sits in 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) in 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). Other goods of heading 94.04 are classified under 9404.10 (mattress supports), 9404.21 (mattresses, of cellular rubber or plastics, whether or not covered), 9404.29 (mattresses, of other materials), 9404.30 (sleeping bags) or 1 other. National tariff lines under 9404.90 are live on border.bot for the United States (12 lines, also used by 1 other country).

Source: https://border.bot/hs-codes/940490
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 94](https://border.bot/hs-codes/94) / [94.04](https://border.bot/hs-codes/9404) / [9404.90](https://border.bot/hs-codes/940490)

## Key facts

- HS code: 9404.90
- 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
- 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](https://border.bot/hs-codes/9404)
- 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](https://border.bot/hs-codes/94)
- Edition: HS2022
- Duty in the United States: [See its 12 lines](https://border.bot/countries/united-states/hs-codes/940490)

## What this code covers

HS code 9404.90 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, other than those classified in 9404.10, 9404.21, 9404.29, 9404.30 and 9404.40.

The legal text of the subheading is “Other”, in HS2022.

## What it doesn’t cover

Other goods of heading 94.04 are classified under 9404.10 (mattress supports), 9404.21 (mattresses, of cellular rubber or plastics, whether or not covered), 9404.29 (mattresses, of other materials), 9404.30 (sleeping bags) or 1 other.

- [9404.10](https://border.bot/hs-codes/940410) Mattress supports
- [9404.21](https://border.bot/hs-codes/940421) Mattresses: Of cellular rubber or plastics, whether or not covered
- [9404.29](https://border.bot/hs-codes/940429) Mattresses: Of other materials
- [9404.30](https://border.bot/hs-codes/940430) Sleeping bags
- [9404.40](https://border.bot/hs-codes/940440) Quilts, bedspreads, eiderdowns and duvets (comforters)

## How it is structured

9404.90 is a six-digit subheading. Its first two digits, 94, are the chapter; the first four, 9404, are heading 94.04; the last two, 90, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- 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

## In other countries

National tariff lines under 9404.90 are live on border.bot for the United States (12 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/940490): 12 lines, used by 1 other country

- Previous subheading: [9404.40](https://border.bot/hs-codes/940440) Quilts, bedspreads, eiderdowns and duvets (comforters)
- Next subheading: [9405.11](https://border.bot/hs-codes/940511) Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares: Designed for use solely with light-emitting diode (LED) light sources

## Frequently asked questions

### What does HS code 9404.90 cover?

HS code 9404.90 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, other than those classified in 9404.10, 9404.21, 9404.29, 9404.30 and 9404.40.

### Which heading and chapter is HS code 9404.90 in?

HS code 9404.90 is in 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) in 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).

### Where are goods of heading 94.04 classified when 9404.90 doesn’t fit?

Other goods of heading 94.04 are classified under 9404.10 (mattress supports), 9404.21 (mattresses, of cellular rubber or plastics, whether or not covered), 9404.29 (mattresses, of other materials), 9404.30 (sleeping bags) or 1 other.

### Which countries’ tariffs list national lines under HS code 9404.90?

National tariff lines under 9404.90 are live on border.bot for the United States (12 lines, also used by 1 other country).

## Sources and updates

The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.

This page was last updated on 11 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.

Machine-readable: https://border.bot/hs-codes/940490.json

## Common products under 9404.90

- [Pillows](https://border.bot/hs-codes/for/pillows): HS 9404.90
