VOL. I · WASHINGTON TARIFF DECISION ASSISTANT · April 26, 2026
§ HTS 9404.90.81.00 · US import duty

Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (369)

HTS 9404.90.81.00 covers Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (369), classified under HS chapter 94. The MFN (general column) base duty is 4.4%. 1 active Chapter 99 overlay apply: 9903.90.08 (other +0%). Imports from China typically incur the Section 301 / IEEPA additional duties listed above; imports from Vietnam, Mexico, India and other origins generally pay only the MFN base unless an origin-specific overlay applies. Antidumping (AD) and countervailing duty (CVD) cases are NOT evaluated on this page — check ADCVD orders separately. Source: USITC HTS release 2026HTSRev6. CBP determines the binding classification and duty at entry.

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: · Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (369)
HTS CODE
9404.90.81.00
General (MFN)4.4%
SpecialFree (AU,BH,CL…
Other (Column 2)25%
§99 overlays1

Base tariff columnsBase tariff columns

Column rates from the USITC HTS export. The column that applies depends on origin and trade-program eligibility.

General (MFN)4.4%
SpecialFree (AU,BH,CL, CO,E*,IL,JO,KR, MA,OM,P,PA, PE,S,SG)
Other (Column 2)25%
UnitsNo., kg

Official source: USITC Harmonized Tariff Schedule. Duty at entry is determined by US Customs and Border Protection (CBP). AD/CVD and product-specific exclusions are not evaluated by default.

Chapter 99 overlaysChapter 99 overlays

  • 9903.90.08 other +0% active
    Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter

Sample duty by originSample duty by origin

Illustrative calculation at USD 10,000 customs value, standard (non-preferential) claim. Chapter 99 additional duties applied where status is active.

Origin Base rate Chapter 99 Total rate Duty (USD)
China (CN) 4.4% 0% 4.4% $440.00
Vietnam (VN) 4.4% 0% 4.4% $440.00
Mexico (MX) 4.4% 0% 4.4% $440.00
India (IN) 4.4% 0% 4.4% $440.00
South Korea (KR) 4.4% 0% 4.4% $440.00

§ RELATED ENTRIESRelated HS codes in the same chapter

Adjacent lines under the same HTS chapter. Pick the most specific match for your product.

§ FAQFrequently asked questions

What is the US import duty for HTS 9404.90.81.00?
HTS 9404.90.81.00 (Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (369)) has a general (MFN) column rate of 4.4%, plus 1 active Chapter 99 overlay(s) that may apply depending on origin (for example, Section 301 or IEEPA actions). Final duty is determined by CBP at entry.
Which Chapter 99 rules are currently linked to HTS 9404.90.81.00?
The following rules are attached in our snapshot: 9903.90.08 (other) — other. Each rule has its own country scope and effective dates — check the rule detail on this page for the additional rate and status before applying it to your shipment.
Is HTS 9404.90.81.00 commonly used for cross-border e-commerce (furniture, toys, sports)?
Chapters 94–96 cover much of the Amazon FBA long-tail SKU volume. Most China-origin lines are subject to Section 301 overlays; several CPSC and flammability regulations also apply at import. Always confirm safety-testing requirements in addition to the tariff rate.
Why is HTS 9404.90.81.00 a 10-digit statistical suffix?
The 10-digit format is used for CBP entry reporting to track quantity / form; actual column rates are typically set at the 6- or 8-digit parent subheading, and this page inherits those rates. Use the Chapter breadcrumb above to see sibling tariff lines within the same chapter. This page is marked noindex because the duty-relevant signal lives at the parent level.
Is this the binding duty determination?
No. This page is a reference built on USITC + Federal Register open data. The binding classification and duty amount is determined by CBP at entry. AD/CVD and product-specific exclusions require separate review.