9404 - 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:
Sub-classifications
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9404 1000 00
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9404 2100 10
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9404 2100 95
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9404 29
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9404 2910
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9404 2910 05
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9404 2910 95
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9404 2990
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9404 2990 05
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9404 2990 50
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9404 2990 85
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9404 2990 95
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9404 30
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9404 3080 00
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9404 4090
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9404 4090 05
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9404 4090 22
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9404 4090 36
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9404 90
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9404 9010
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9404 9010 30
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9404 9010 60
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9404 9010 90
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9404 9020
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9404 9020 30
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9404 9020 60
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9404 9020 90
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9404 9096
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9404 9096 05
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9404 9096 22
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9404 9096 36
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9404 9096 70
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Overview
This HTS category, 9404, encompasses a broad range of articles designed for comfort and furnishing, primarily related to bedding and sleeping. It includes mattress supports, which form the base or foundation for mattresses, and a variety of filled or stuffed furnishings. The key defining characteristic of items within this heading is their internal construction, whether fitted with springs, stuffed with any material, or made of cellular rubber or plastics. This covers a wide array of everyday items like mattresses, quilts, eiderdowns, cushions, pouffes, and pillows, regardless of whether they are covered.
While this category falls under Section XX, Chapter 94, which deals with furniture and related articles, it specifically isolates these particular comfort-oriented furnishings. It is distinct from other categories within Chapter 94 that might cover, for example, frames or bases for furniture (which would fall elsewhere) or purely decorative soft furnishings not intended for support or stuffing. Its sibling categories at the highest level would represent entirely different classes of goods, such as live animals (Chapter 01) or processed foods, highlighting the diverse nature of international trade classifications.
The subcategories within 9404 provide necessary detail to classify the diverse products covered. Mattress supports are distinguished as a foundational element. Mattresses, the core sleeping surface, are a significant component. Sleeping bags are a specialized form of bedding for portable use. Quilts, bedspreads, eiderdowns, and duvets are categorized by their function as top coverings for beds. Finally, the "Other" category serves as a residual catch-all for similar articles not specifically enumerated, ensuring comprehensive coverage.