HS Code Detail
940490 Chapter 94 · Furniture Mattresses and bedding, other
Six-digit subheading in Furniture, chapter 94 of the Harmonized System, priced here for 5 destination markets.
Anatomy of 940490
You will declare against a longer local code that begins 940490: ten digits in the United Kingdom, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what the 5 rates below differ on.
What this code covers
Import duty by country
MFN duty rate · 5 countries| Country | Duty | VAT |
|---|---|---|
| 🇦🇺Australia | 5% | 10% |
| 🇨🇦Canada | 14% | 5% |
| 🇩🇪Germany | 3.7% | 19% |
| 🇵🇹Portugal | 3.7% | 23% |
| 🇬🇧United Kingdom | 2% | 20% |
Rates shown are MFN (Most Favoured Nation), the default for WTO members. Preferential FTA rates may be lower with valid proof of origin. Section 301 / anti-dumping surcharges on Chinese-origin goods are not included.
What that costs: 940490 into Australia
An illustrative consignment of 940490 invoiced at AUD 2,000.00, priced in AUD because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | AUD 2,000.00 |
| International freight | AUD 120.00 |
| Cargo insurance | AUD 30.00 |
| Value the duty is charged on, FOB basis | AUD 2,000.00 |
| Duty at 5% | AUD 100.00 |
| Australia tax at 10%, charged on the value plus the duty | AUD 225.00 |
| Total, before commercial charges | AUD 2,475.00 |
And if the consignment were small
Australia relieves customs duty, GST and the Import Processing Charge on consignments at or under AUD 1,000. The 940490 shipment above is over that, so its duty is charged in full. The same code invoiced at exactly AUD 1,000 with no freight would be charged AUD 0.00 of duty and AUD 0.00 of tax, a total of AUD 1,000.00. The rate on the 940490 row has not changed; only the charge is relieved. The tax is not simply absent at that value: Australia collects it on the sale instead of at the border, so an overseas seller or marketplace above the registration threshold charges it at checkout. What the relief removes is the charge on arrival, not the tax.
Selling rather than buying? AUD 2,475.00 is what your buyer in Australia pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to Australia sets out who collects it and what your invoice has to say.
An illustration, not a quotation: broker fees, handling and any trade remedy on the origin sit outside it. Price 940490 on your own numbers in the duty calculator.
How these rates were verified
Rates last verified 7 September 2026Every figure in the table above was read from the official tariff database of the market that charges it, on the date shown. Nothing here is copied from another aggregator.
- 🇬🇧GB
- Third country duty for 940490 GB, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/commodities/9404901000 and again on 2026-09-07 from https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020. Both returned 2%. The two publications are independent of each other and they agree. Retrieved text: 9404901000 2.00 %; 9404909000 2.00 %
- 🇨🇦CA
- MFN for 940490 CA, read on 2026-09-07 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/html/00/ch94-eng.html and again on 2026-09-07 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/menu-eng.html. Both returned 14%. The Canada Border Services Agency is the only body that publishes this schedule. The Department of Justice publishes the Act and refers readers to the Agency for the schedule itself, so both readings are the Agency's, taken from two different products. Retrieved text: 9404.90.10 14%; 9404.90.90 14%
- 🇦🇺AU
- MFN for 940490 AU, read on 2026-09-07 from https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xx/chapter-94 and again on 2026-09-07 from https://www.legislation.gov.au/C2004A04997/latest/text. Both returned 5%. The two publications are independent of each other and they agree. Retrieved text: 9404.90.00 5%
- 🇩🇪DE 🇵🇹PT
- One reading covers DE and PT, which are priced from the same schedule: Third country duty (EU, via NI Online Tariff) for 940490 DE, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/xi/commodities/9404901000 and again on 2026-09-07 from https://trade.ec.europa.eu/access-to-markets/en/results?product=940490&origin=CN&destination=DE. Both returned 3.7%. The two publications are independent of each other and they agree. Retrieved text: 9404901000 3.70 %; 9404909000 3.70 %
Markets with no figure recorded
United States: United States splits 9404.90 into 4 tariff lines and they do not carry the same rate: the schedule returned 4.4 to 7.3%. A single percentage cannot represent that honestly, so no United States figure is recorded and the calculator falls back to its disclosed category average.
Re-check first: This is the residual bedding line: mattresses of cellular rubber or plastics are 9404.21 and other mattresses 9404.29, and neither is covered here. The United Kingdom charges its down-filled and residual lines at one rate, and the United States lines under the same six digits do not agree.
What falls under 940490
- Articles of bedding and similar furnishing, fitted with springs, stuffed or internally fitted with any material, other than mattresses and sleeping bags
- Duvets, quilts, pillows, cushions, mattress toppers and eiderdowns
What's specifically excluded
These look similar but belong under a different code:
Commonly confused with
630260: Bed and toilet linen
This is the boundary that decides most household textile consignments. Heading 6302 covers flat linen, meaning sheets, pillowcases and towels, while heading 9404 covers articles that are stuffed or internally fitted. An unfilled duvet cover is linen; the duvet inside it is bedding of 9404, and the two ship together constantly.
940161: Upholstered seating
A floor cushion or a bean bag raises the question of whether the article is bedding and furnishing or a seat. Where the article is designed to be sat on as its principal purpose it is furniture, and a cushion placed on other furniture is not.
Classification & cost note
Heading 9404 turns on a single physical fact: the article is stuffed, sprung or internally fitted with material. That is what separates bedding from bed linen, and it is why a duvet and its cover, sold as one product, are two classifications when they are imported separately and one when they are put up together for retail sale. Importers of household textiles routinely declare a whole consignment as linen because that is how the trade talks about it, and the filled articles inside it belong elsewhere at a different rate. Filling material carries its own consequences beyond the code: down and feather fillings attract veterinary and sanitary controls in several markets, and flammability standards apply to filled bedding in others, both of which are enforced separately from the tariff classification.
Typical products: Duvets and quilts with down or synthetic fill · Pillows and bolsters · Scatter and floor cushions · Mattress toppers and protectors that are internally fitted · Feather bolsters and goose down pillows
What the notes to section XX say
Chapter 94 sits in section XX, miscellaneous manufactured articles, and the nomenclature publishes no note to that section at all, so the note to chapter 94 is the highest rule over this code; that is the published position rather than a gap here, and the chapter 94 page says the same, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/20 on 2026-09-08.
What the nomenclature says about heading 9404
940490 is a subheading of 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 , and it is the only code this site holds under that heading.
No numbered note to chapter 94 takes heading 9404 as its subject, which is what the published notes say rather than a gap on this page: the heading is defined by its own wording above and by the note to the chapter, quoted in full on the chapter 94 page.
One further note to chapter 94 names heading 9404 from elsewhere in its own text, usually to send goods into it or away from it, and the sentence that names it is quoted below.
Note 3 to chapter 94, which is about something else
(B) Goods described in heading 9404, presented separately, are not to be classified in heading 9401, 9402 or 9403 as parts of goods.
Read from the notes to chapter 94 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/94, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/9404, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 94 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.
Questions about 940490
Are duvets and duvet covers the same classification?
No. A duvet is stuffed or internally fitted, which makes it an article of bedding in heading 9404. An unfilled cover is flat linen of heading 6302. They are one line only when put up together as a retail set.
What decides whether an article belongs in heading 9404?
Whether it is fitted with springs, stuffed or internally fitted with any material. That physical test separates filled bedding from flat household linen, and it applies regardless of what the trade calls the product.
Is a mattress topper classified with mattresses?
No. Mattresses have their own subheadings, and a topper laid on an existing mattress is an article of bedding in this residual line. The distinction is whether the article is the sleeping surface itself or an addition placed on one, and thickness alone does not settle it.
Related codes in Chapter 94
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