HS 940490 Other
Quick Answer: Other bedding and similar furnishings imported under HS 940490 enter the UK at 2.00%, the EU at 3.70%, and the US at rates ranging from Free to 40% depending on the country of origin. This residual classification applies to bedding articles not specifically covered elsewhere in Chapter 94, such as sleeping bags, mattress toppers, and other filled or internally sprung articles of bedding and similar furnishings. Importers should be aware of the significant duty rate variations, particularly in the US, and verify specific origin-based preferential rates. CustomTariffs aggregates this data, highlighting the importance of accurate classification and origin declaration for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9404901000 | 2.00 % | — | — |
| 9404900000 | — | — | — |
| 9404909000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9404900000 | 3.70 % | — | — |
| 9404901000 | 3.70 % | — | — |
| 9404909000 | 3.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 94049010 | 5.3% | Free (14 programs) | ["","\n"] |
| 9404901030 | — | — | ["No.","<u>kg</u>"] |
| 9404901060 | — | — | ["No.","<u>kg</u>"] |
| 9404901090 | — | — | ["No.","<u>kg</u>"] |
| 940490 | — | — | — |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 9404.90?
Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 940490 cover?
This subheading covers other mattresses and similar articles, such as sleeping bags, whether or not fitted with bedding, including those filled with any material or of cellular rubber or plastics, whether or not covered. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this category is a residual one for items of heading 9404 not specifically enumerated elsewhere within the heading, provided they meet the general criteria of bedding or similar articles.
What falls outside HS 940490?
The following products are excluded from HS 940490: mattresses of heading 9404, specifically those designed for beds and classified under 9404.10 or 9404.21/9404.29, and mattress supports (9404.30). Also excluded are articles of bedding and similar furnishing, such as blankets, quilts, duvets, and pillows, if they are not considered "similar articles" to mattresses or sleeping bags in the context of the heading's intent. For instance, decorative cushions not intended for sleeping would likely fall under different headings.
What are common classification mistakes for HS 940490?
A common error is misclassifying items that are primarily furniture components or decorative items rather than functional bedding or sleeping articles. For example, a simple fabric cover for a mattress might be incorrectly classified here if it doesn't possess the essential characteristics of a mattress or sleeping bag. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial to avoid such mistakes.
How should importers classify products under HS 940490?
The correct procedure for classifying products under HS 940490 involves a thorough examination of the product's composition, construction, and intended use. Importers and customs brokers should first consult the WCO Explanatory Notes for heading 9404 and then review the specific national tariff schedule, such as the USITC HTS or EU TARIC, for any subheadings or specific rulings that might apply. If the product is a mattress, sleeping bag, or a similar article not otherwise specified, and it is filled with any material or made of cellular rubber or plastics, then 940490 is likely the appropriate code.
How is the duty calculated for products under HS 940490?
A specific product, a down-filled sleeping bag weighing 1.5 kg and declared at a customs value of $100 USD, would attract a US duty of $10.00. This is calculated using the Most Favored Nation (MFN) rate of 6.7% ad valorem, applied to the declared value. The calculation is $100 USD × 0.067 = $6.70. However, if the sleeping bag was subject to a specific duty based on weight, for instance, $0.50 per kg, the duty would be 1.5 kg × $0.50/kg = $0.75. This example uses a hypothetical specific duty rate for illustrative purposes, as actual rates vary and are published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 940490?
Several free trade agreements may reduce the applicable duty rate for HS 940490, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for member countries. To claim these preferences, a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the country of origin and the specific agreement's requirements, is typically required.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 940490?
HS code 940490, covering 'Other' bedding, sleeping bags, and similar articles, has varied duty rates depending on the importing country. For example, the U.S. Most Favored Nation (MFN) rate is 2.00% ad valorem. The UK's standard rate is 3.70% ad valorem. The EU's TARIC system may also show specific rates. It is crucial to consult the specific tariff schedule of the destination country for the definitive rate.
How are preferential duty rates applied to HS code 940490 under trade agreements?
Many trade agreements offer preferential duty rates for goods classified under HS 940490. For instance, under certain agreements, the duty rate might be Free (0%) for imports from countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG), and others. To claim these preferential rates, importers must provide a valid Certificate of Origin and ensure the goods meet the rules of origin stipulated in the respective trade agreement.
What specific criteria determine if an article falls under HS code 940490?
HS code 940490 is a residual category for bedding, sleeping bags, and similar articles that are not specifically classified elsewhere within Chapter 94. This typically includes items like quilts, duvets, eiderdowns, cushions, pouffes, pillows, and sleeping bags, which are stuffed or internally fitted with any material, or are rubberized or similarly coated, whether or not inners are of textile materials. The key is that they are articles of bedding or similar furnishing, and do not fit more specific headings like those for mattresses (9404.10) or mattress supports (9404.20).
What documentation is typically required for importing goods under HS code 940490?
Standard import documentation for HS code 940490 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and the specific product, additional documents may be required. These can include a Certificate of Origin (especially if claiming preferential duty rates), safety compliance certificates (e.g., for flammability standards), or specific import licenses. Always verify the exact requirements with the customs authority of the importing nation.
How is the import duty for HS code 940490 calculated, and can you provide an example?
The duty calculation for HS code 940490 is typically based on the ad valorem system, meaning a percentage of the declared value of the goods. For example, if the MFN duty rate for a shipment of pillows (classified under 940490) into the United States is 2.00%, and the declared customs value of the shipment is $10,000 USD, the import duty would be calculated as: $10,000 USD × 2.00% = $200 USD. In some cases, duties might be based on a combination of value and quantity (e.g., per unit), so it's essential to check the specific tariff code's structure.