About
The “Overview of 9404: Pillows, Mattresses, Quilted Bedding, Etc.” is part of the 2025 Educations Commodity Specific Webinar Series hosted by the National Commodity Specialist Division, Regulations and Rulings, Office of Trade. This webinar will explore heading 9404, discussing what goes where within the heading and what one might think should be classified in 9404, but isn’t. We will touch upon mattress supports (what they are and why they aren’t “furniture”), mattress classification (spring, foam, and hybrid), uncovered innerspring units, mattress covers, eiderdowns, pouffes, throw pillows vs. plush toys, comforters, quilts, what “Pillowtex” means to classification and, in the interest of “Balancing Fair Trade” and acknowledging that what you don’t know can hurt you, we’ll look at antidumping and countervailing duties on mattresses.
This webinar is a part of CBP's Continuing Education Program.
