Heading 9404 · Mattress supports; articles of bedding and similar furnishing (for example,…

9404.40

Quilts, bedspreads, eiderdowns and duvets (comforters):

Official notices

Actions of the President, the USTR or U.S. Customs and Border Protection (CBP) that name this code.

Jul 23, 2026 · The White House Actions by the United States in the Investigations Under Section 301 of the Trade Act of 1974 of the Acts, Policies, and Practices of 60 Economies Related to the Failure of Each Economy To Impose and Effectively Enforce a Prohibition on the Importation of Goods Produced With Forced Labor

Mentioned in Chapter 99

The parts of Chapter 99, in the 2026 HTS Revision 22, that list HTS 9404.40, a broader code that includes it, or a narrower code within it.

U.S. note	Excerpt	Headings that refer to it
U.S. note 30(b)	(b) Heading 9903.90.08 applies to all products of the Russian Federation that are classified in the following 8-digit subheadings: [ Compiler's note : List may appear or continue on a subsequent page; blank cells reflect proclaimed…	9903.90.08
U.S. note 52(j)(13)(i)	(i) As provided in heading 9903.06.20, the duty imposed by heading 9903.05.50 shall not apply to articles the product of Jordan that are classifiable in the following provisions of the HTSUS:	9903.05.50, 9903.06.20
U.S. note 52(j)(6)(iii)	(iii) As provided in heading 9903.06.06, the duty imposed by heading 9903.05.40 shall not apply to articles the product of Guatemala for which entry is claimed under the Dominican Republic-Central America-United States Free Trade Agreement…	9903.05.40, 9903.06.06
U.S. note 52(j)(7)(iii)	(iii) As provided in heading 9903.06.09, the duty imposed by heading 9903.05.37 shall not apply to articles the product of El Salvador for which entry is claimed under the Dominican Republic-Central America-United States Free Trade…	9903.05.37, 9903.06.09

Being listed is not owing a duty. A note may list goods that a measure leaves out; whether a heading applies depends on the origin, the date and the product; and the measures on all the goods of a country list no code at all. The calculator says what applies.

In the tariff

9404Mattress 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
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)4.4%
9404.40.90Other12.8%
9404.40.90.05With outer shell of cotton (362)
9404.40.90.22With outer shell of man-made fibers (666)
With 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)