9404.90.10
Of cotton (369)
This code covers cotton pillows, cushions, and similar furnishings, specifically those used for bedding. Use this code when importing these items to determine applicable duties—typically 5.30% for general trade partners, or potentially free for goods from eligible countries with which special trade agreements are in place, as detailed in Chapter 94.

Detailed information for HTS Code 9404.90.10
AI Summary
Chapter 94 covers furniture, bedding, and related items, excluding certain articles specified in the chapter notes. This specific code, 9404.90.10, deals with cotton pillows, cushions, and similar furnishings. Several statistical suffixes exist within this code to further specify the fill material of bed pillows—foam fill (9404.90.10.30), other fill (9404.90.10.60), or other unspecified materials (9404.90.10.90); choose the suffix that accurately reflects the pillow’s primary filling. These statistical suffixes help to categorize bed pillows based on their internal material for detailed trade reporting.
| Chapter | Chapter 94 - Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps a |
| Section | Section XX - Miscellaneous Manufactured Articles |
Duty snapshot
Quick reference for the duty outcomes tied to this HTS line.
5.30%
Standard trade partners (NTR)
Free (AU,BH,CL, CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Eligible FTA or preference programs
The general duty rate for HTS code 9404.90.10 and its subdivisions (9404.90.10.30, 9404.90.10.60, and 9404.90.10.90) is 5.30%, applying to goods originating from countries without specific trade agreements. However, special/FTA rates of Free apply to goods originating from Australia, Bahrain, Chile, Colombia, Israel, Jordan, Korea, Morocco, Oman, Panama, Peru, Singapore, and other eligible countries participating in preference programs. Quantities are reported in either “No.” (number of items) or “kg” (kilograms), as specified for each individual transaction. It is not specified if different rates apply to different subdivisions.
Rate of Duty (Column 2): 40%
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Code subdivisions
9404.90.10.30
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: > Pillows, cushions and similar furnishings: > Of cotton (369) > Bed pillows (with outer covering of cotton), of a kind described in statistical note 6 to this chapter: > Foam fill (369)
9404.90.10.60
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: > Pillows, cushions and similar furnishings: > Of cotton (369) > Bed pillows (with outer covering of cotton), of a kind described in statistical note 6 to this chapter: > Other fill (369)
9404.90.10.90
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: > Other: > Pillows, cushions and similar furnishings: > Of cotton (369) > Other (369)
Chapter & section notes
Chapter notes
Section notes
Latest update
Last updated
November 15, 2025
Revised every January & July
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