Chapter 9404 — Customs Tariff Headings

9404.2Mattresses:

9404.30.00Sleeping bags

9404.40Quilts, bedspreads, eiderdowns and duvets (comforters)

9404.90Other

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Products classified under Tariff item 94.04

Adjustable Metal Roll Foundation

An adjustable metal roll foundation that expands to provide box spring-like support for mattresses. It is designed to be placed on the floor and serves solely as a mattress support, not as a complete bed frame. This falls under tariff item 9404.10.00 as a mattress support article.

Adjustable Pine Bed Base

A foldable pine wood base with adjustable slats that provides mattress support and airflow. It is designed for floor placement and functions as a mattress support, not as a full furniture piece. This qualifies under tariff item 9404.10.00 as a mattress support.

Beechwood Captain's Bed Slats

Curved beechwood slats designed for captain's bed storage drawers, providing flexible mattress support. These slats are dedicated bedding supports and are not combined with other parts. They fall under tariff item 9404.10.00 as mattress supports.

Birch Plywood Divan Base

A solid birch plywood platform base for divan mattresses, offering firm support without springs. It is designed for floor placement and serves as a mattress support. This qualifies under tariff item 9404.10.00, as it is not a combined slab of Chapter 68 or 69.

Folding Foam Mattress Base

A lightweight folding base made of rigid foam for portable mattresses, ensuring support without metal. It is designed for floor placement and functions as a mattress support. This falls under tariff item 9404.10.00, excluding cellular rubber mattresses covered elsewhere.

Heavy Duty Pine Bunk Supports

Extra-strong pine supports for heavy-duty bunk beds in dorms or camps, providing mattress support. These are dedicated supports designed for floor placement within a bunk bed structure. They qualify under tariff item 9404.10.00 as mattress supports.

Hollywood Bed Frame

A sturdy wooden mattress support frame consisting of interlocking slats designed to hold up standard mattresses. It provides foundational support for beds and is designed for floor placement. This falls under tariff item 9404.10.00 as a dedicated mattress support.

Metal Bunk Bed Slats

Heavy-duty steel slats for bunk bed mattress support, providing reinforced stability for upper and lower bunks. These slats are dedicated mattress supports and are not part of a full bed frame. They qualify under tariff item 9404.10.00.

Oak Slat Mattress Foundation

Premium oak slat foundation for luxury mattresses, promoting ventilation. It is designed for floor placement and serves as a mattress support. This falls under tariff item 9404.10.00 as a mattress support article.

Portable Aluminum Cot Supports

Lightweight aluminum supports for portable cots in camping or military use, providing mattress support. These are designed for floor placement and are dedicated to supporting bedding. They qualify under tariff item 9404.10.00 as mattress supports.

Rollaway Metal Cot Frame

Portable steel frame with mattress support deck for rollaway cots, ideal for guest rooms or travel. It is designed for floor placement and serves as a mattress support, excluding any padding. This falls under tariff item 9404.10.00.

Steel Frame Mattress Platform

Universal steel platform fitting any mattress size for temporary setups, providing a flat support surface. It is designed for floor placement and functions as a mattress support. This qualifies under tariff item 9404.10.00.

Steel Hospital Bed Platform

Reinforced steel platform for hospital bed mattresses, designed for adjustable heights but entered as support only. It is designed for floor placement and serves as a mattress support. This falls under tariff item 9404.10.00 as a mattress support for medical bedding.

Suwanee Birch Rollaway Base

Birch slatted rollaway base mimicking traditional Hollywood style for guest bedding, providing mattress support. It is designed for floor placement and serves as a standalone support. This qualifies under tariff item 9404.10.00.

Trundle Bed Support Deck

Low-profile wooden deck for trundle beds that slide under main beds, dedicated to mattress support. It is designed for floor placement and serves as a mattress support. This falls under tariff item 9404.10.00.

California King Latex Mattress

A California King latex mattress made of blended latex foam, a cellular rubber material, and covered with a performance fabric. It is designed for placement on a bed frame or floor, qualifying as a mattress under heading 94.04.

Cooling Gel Memory Foam Mattress

A king-size mattress made of open-cell memory foam infused with cooling gel, a cellular plastic material. It is designed for floor or bed frame placement and qualifies under tariff item 9404.21.00 as a mattress of cellular plastics.

Daybed Foam Mattress

A versatile foam mattress for daybeds or sofas, made of dual-sided cellular plastic foam. It is designed for placement on a daybed frame or floor, qualifying under tariff item 9404.21.00 as a mattress of cellular plastics.

Dunlop Latex Mattress

A firm Dunlop-processed natural latex mattress with a quilted cover, made of cellular rubber. It is designed for floor or bed frame placement and qualifies under tariff item 9404.21.00, which includes covered cellular rubber mattresses.

Full-Size Airbed Foam Mattress

A hybrid airbed with a surrounding polyurethane foam border and a top cellular plastic layer. It is designed for floor or bed frame placement and qualifies under tariff item 9404.21.00 as predominantly made of cellular plastics.

Gel-Infused Polyfoam Mattress Topper

A 3-inch thick mattress topper made of cooling gel-infused polyurethane foam, a cellular plastic material. It is designed to enhance existing mattresses and qualifies under tariff item 9404.21.00 as a mattress article of cellular plastics.

Latex Foam Mattress

A natural latex foam mattress providing buoyant support, typically covered with organic cotton. It is made of cellular rubber and qualifies under tariff item 9404.21.00, which includes covered cellular rubber mattresses.

Memory Foam Mattress

A queen-size mattress made from visco-elastic polyurethane foam, a cellular plastic material. It is designed for floor or bed frame placement and qualifies under tariff item 9404.21.00 as a mattress of cellular plastics.

Organic Cotton-Covered Foam Mattress

A polyurethane foam mattress encased in certified organic cotton, emphasizing eco-friendliness. The primary structure is cellular plastic, and the covering is allowed under tariff item 9404.21.00.

Pillow-Top Foam Mattress

An all-foam mattress with a quilted pillow-top layer of soft cellular polyurethane. It is designed for floor or bed frame placement and qualifies under tariff item 9404.21.00 as a covered cellular plastic mattress.

Roll-Packed Foam Mattress

A compressed 'bed-in-a-box' polyurethane foam mattress in queen size, which expands after unrolling. It is made of cellular plastic and qualifies under tariff item 9404.21.00 regardless of packaging or covering.

RV Bunkhouse Foam Mattress

A custom short queen foam mattress for RV bunk beds, made of high-density polyurethane cellular plastic. It is designed for placement on RV bunk frames and qualifies under tariff item 9404.21.00.

Talalay Latex Mattress

A soft, breathable Talalay latex foam mattress known for its consistent cell structure. It is made of cellular rubber and qualifies under tariff item 9404.21.00, which includes covered cellular rubber mattresses.

Trundle Bed Foam Mattress

A thin 5-inch foam mattress for pull-out trundle beds, made of cellular polyurethane construction. It is designed for placement on trundle bed frames and qualifies under tariff item 9404.21.00.

Twin XL Polyurethane Foam Mattress

An extra-long twin foam mattress for dorms or guest rooms, made entirely of high-density polyurethane foam. It is designed for floor or bed frame placement and qualifies under tariff item 9404.21.00 as a covered cellular plastic mattress.

Breathable Cotton Toddler Bed Mattress

A stuffed cotton mattress tailored for toddler beds, featuring a quilted cotton cover and internal cotton batting for airflow and comfort. It is a cotton-stuffed mattress designed for toddler beds.

Convertible Crib-Toddler Cotton Mattress

A dual-purpose mattress of stuffed cotton designed to fit both cribs and convertible toddler beds, with adjustable firmness layers. It is a cotton-stuffed mattress for crib and toddler use.

Cotton Batting Mattress Core

A supportive mattress core made from layered quilted cotton batting, fully stuffed with natural cotton fill and covered in cotton muslin. It is a complete mattress of cotton materials, not merely a mattress pad or topper.

Cotton Fiber Mattress

A mattress filled with 100% cotton fiber stuffing and layered with cotton batting for comfort and support, covered in a breathable cotton ticking. It is a stuffed mattress of cotton materials, falling under this tariff item.

Cotton Pouffe Bed Mattress

A low-profile pouffe-style mattress for daybeds, filled with resilient cotton batting and covered in printed cotton canvas. It is designed for placing on the floor or ground, as required by chapter note 2.

Cotton Youth Mattress

A twin-sized mattress for children's beds, stuffed with soft cotton fiber and covered in durable cotton sateen, designed for lighter weight support. It is a cotton-stuffed mattress suitable for this tariff item.

Firm Support Cotton Toddler Mattress

Engineered for toddler beds, this mattress features layered cotton stuffing for firm, supportive sleep without springs or foams. It is a cotton-stuffed mattress for toddler beds.

Hypoallergenic Cotton Crib Pad Mattress

A hypoallergenic mattress for cribs using 100% cotton filling and a waterproof cotton-blend cover, stuffed internally for softness and support. It is a cotton-based crib mattress.

Hypoallergenic Cotton Mattress

A mattress designed for allergy sufferers, stuffed with washed cotton fiber and enclosed in a tightly woven cotton percale cover to resist dust mites. It is stuffed with cotton and falls under this tariff item.

Layered Cotton Mattress

A multi-layer mattress with quilted cotton comfort layers over a denser cotton support core, fully covered in cotton damask ticking. It is internally fitted with cotton materials only, qualifying for this tariff item.

Natural Cotton Sleep Mattress

An all-natural mattress stuffed with long-staple cotton grown without pesticides, encased in organic cotton jersey for breathability. It is a complete stuffed cotton mattress, not excluded by chapter notes.

Natural Latex-Cotton Blend Toddler Mattress

A toddler mattress combining cotton stuffing with minimal natural latex support, primarily cotton by weight for breathability. It is classified under this tariff item due to cotton dominance.

Organic Cotton Crib Mattress

A crib mattress made primarily of cotton filling stuffed with organic fibers and supported by a breathable cotton cover, designed for standard infant cribs. It is a cotton-stuffed crib mattress.

Organic Cotton Futon Mattress

A traditional futon-style mattress stuffed entirely with GOTS-certified organic cotton fibers, encased in unbleached cotton fabric for floor or frame use. It is designed for floor placement, as required by chapter note 2.

Roll-Packed Cotton Mattress

A compressed cotton-stuffed mattress rolled for shipping, featuring layered cotton fill and a cotton knit cover, expanding to full size upon unrolling. It is a stuffed cotton mattress, regardless of its rolled presentation.

Big Agnes King Solomon Sleeping Bag

> The Big Agnes King Solomon is a double-wide, side-by-side sleeping bag for couples, stuffed with synthetic insulation and featuring dual zippers. It is a sleeping bag and thus falls under tariff item 9404.30.00, which covers sleeping bags without restriction on size or occupancy.

Coleman Mummy Sleeping Bag

> The Coleman Mummy Sleeping Bag is a synthetic-insulated sleeping bag designed for cold-weather camping, featuring a contoured mummy shape with a full-length zipper and hood. It is a sleeping bag and falls under tariff item 9404.30.00, which covers sleeping bags of any material.

Down-Filled Mummy Sleeping Bag

> A lightweight mummy-style sleeping bag stuffed with at least 25% goose down for superior insulation and compressibility, ideal for backpacking. It falls under tariff item 9404.30.00 as a sleeping bag, which is specifically enumerated in the Customs Tariff of Canada. The high down content ensures it meets the definition of a sleeping bag for outdoor use.

Duck Down Rectangular Sleeping Bag

> A spacious rectangular sleeping bag filled with 22% duck down and synthetic insulation for family camping comfort. It qualifies under tariff item 9404.30.00 as a sleeping bag, regardless of the specific fill material, as the item is specifically named in the tariff.

Exped Versa 3 Sleeping Bag

> The Exped Versa 3 is a synthetic-insulated, two-person sleeping bag that unzips into a quilt for versatility. As a sleeping bag, it is classified under tariff item 9404.30.00, which covers sleeping bags even if they have additional features like convertibility.

Goose Down Backpacking Sleeping Bag

> A compact goose down sleeping bag with 30% down fill rated for 20°F temperatures, featuring a contoured hood and draft collar. This product is specifically a sleeping bag, thus classified under tariff item 9404.30.00, which covers sleeping bags without regard to fill type.

Nemo Disco 15 Sleeping Bag

> The Nemo Disco 15 is a spoon-shaped, down-filled sleeping bag optimized for side-sleepers, with Thermo Gills vents for temperature regulation. It is a sleeping bag and falls under tariff item 9404.30.00, which covers all sleeping bags regardless of shape or design.

Premium 850-Fill Power Down Sleeping Bag

> An ultralight sleeping bag using 850-fill power goose down comprising 28% of total weight for extreme temperature regulation. It is a sleeping bag and therefore falls under tariff item 9404.30.00, which specifically includes sleeping bags in the Customs Tariff of Canada.

REI Co-op Trailbreak 30 Sleeping Bag

> The REI Co-op Trailbreak 30 is a lightweight, down-insulated rectangular sleeping bag for three-season backpacking, with a draft collar and continuous baffles. It is a sleeping bag and thus classified under tariff item 9404.30.00, which covers sleeping bags of any type.

Sea to Summit Spark SpIII Sleeping Bag

> The Sea to Summit Spark SpIII is an ultralight down sleeping bag for ultralight backpacking, using 850-fill down and continuous baffles in a mummy shape. It is a sleeping bag and falls under tariff item 9404.30.00, which covers sleeping bags of any weight or fill.

Synthetic-Down Blend Winter Sleeping Bag

> A heavy-duty winter sleeping bag with 25% goose down blended with synthetic fibers for moisture resistance, rated to -10°F. As a sleeping bag, it is classified under tariff item 9404.30.00, which covers all sleeping bags regardless of insulation type.