9404.40.10.00—Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (362)General
4.4%
Units
No., kg
Column 2
25%
Special
Free (AU,BH,CL,CO,E*,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
HTS 9404.40.10.00 is the U.S. Harmonized Tariff Schedule classification for Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (362). It's a 10-digit statistical line in Chapter 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings, Section XX: Miscellaneous Manufactured Articles, used by U.S. Customs and Border Protection to determine the duty rate at entry. No Chapter 99 tariff modifications (Section 301, Section 232, IEEPA) or AD/CVD orders currently flag this code in Tandom's catalog.
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Past CBP decisions classifying real products under this HTS code. Useful precedent when classifying a similar product — each ruling shows how CBP interpreted the code for a specific case.
The tariff classification of a bed covering from China
The tariff classification of a bed covering from China
The tariff classification of cotton quilt from China
The tariff classification, country of origin, and eligibility under the United States-Mexico-Canada Agreement (USMCA) for comforters and pillows; 19 CFR 102.21(c)(2); tariff shift
The tariff classification, country of origin, and marking of a comforter set.
Source: CBP CROSS (view all rulings on rulings.cbp.gov →)
HTS 9404.40.10.00 is the U.S. Harmonized Tariff Schedule classification for Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (362). It belongs to Chapter 94 of the HTSUS.
The general (Column 1) duty rate for HTS 9404.40.10.00 is 4.4%. This is the most-favored-nation (MFN) rate that applies to imports from World Trade Organization member countries.
Yes. Imports of HTS 9404.40.10.00 from countries party to a trade program (such as USMCA, KORUS, GSP, or the African Growth and Opportunity Act) may qualify for the special rate: Free (AU,BH,CL,CO,E*,IL,JO,KR,MA,OM,P,PA,PE,S,SG). Eligibility depends on rules of origin and certification.
The Column 2 rate for HTS 9404.40.10.00 is 25%. This rate applies to imports from countries that do not have normal trade relations with the United States (currently Cuba and North Korea).
No active Chapter 99 tariff overlays (Section 301, Section 232, IEEPA reciprocal, etc.) currently flag HTS 9404.40.10.00 in Tandom's catalog. Use the calculator's date + origin inputs to confirm against any retroactive overlay you may be filing.
No active AD/CVD orders currently flag HTS 9404.40.10.00 in Tandom's catalog. Tandom monitors Federal Register notices daily; a flag will appear here within 24h of any new order's publication.
Free Trade Agreement and special-program eligibility
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