HS 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.
Tariff data as of T2026-2, effective Sept 1, 2026, last verified Oct 21, 2026
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.
Subheadings
Child tariff lines and MFN rates
| HS code | Description | MFN rate |
|---|---|---|
| 9404-10 – Mattress supports | MFN 8% | |
| 9404-10-00-00 | Mattress supports | 8% |
| 9404-21 – Of cellular rubber or plastics, whether or not covered | MFN 9.5% | |
| 9404-21-00-00 | Of cellular rubber or plastics, whether or not covered | 9.5% |
| 9404-29 – Of other materials | MFN 9.5% | |
| 9404-29-00-00 | Of other materials | 9.5% |
| 9404-30 – Sleeping bags | MFN 15.5% | |
| 9404-30-00-00 | Sleeping bags | 15.5% |
| 9404-40 – Quilts, bedspreads, eiderdowns and duvets (comforters) | MFN 14% | |
| 9404-40-00-11 | Down-filled | 14% |
| 9404-40-00-12 | Polyester-filled | 14% |
| 9404-40-00-19 | Other | 14% |
| 9404-40-00-91 | Polyester-filled | 14% |
| 9404-40-00-99 | Other | 14% |
| 9404-90 – Other | MFN 14% | |
| 9404-90-10-31 | Polyester-filled | 14% |
| 9404-90-10-39 | Other | 14% |
| 9404-90-10-41 | Polyester-filled | 14% |
| 9404-90-10-49 | Other | 14% |
| 9404-90-10-50 | Mattress pads of cotton | 14% |
| 9404-90-10-90 | Other | 14% |
| 9404-90-90-21 | Polyester-filled | 14% |
| 9404-90-90-29 | Other | 14% |
| 9404-90-90-31 | Polyester-filled | 14% |
| 9404-90-90-39 | Other | 14% |
| 9404-90-90-40 | Mattress pads, other than of cotton | 14% |
| 9404-90-90-90 | Other | 14% |
Top importers in this heading
655 Canadian companies imported goods under heading 94.04 according to the CBSA Canadian Importers Database, 2023 data.
Most frequent importers
- WAYFAIR LLC - Massachusetts - 17 codes
- WINNERS DIVISION OF WINNERS MERCHANTS INT. LP. - Ontario - 16 codes
- COSTCO WHOLESALE CANADA LTD - Ontario - 14 codes
- WAL-MART CANADA CORP/LA COMPAGNIE WAL-MART DU CANADA - Ontario - 14 codes
- LITERIES UNIVERSELLES PAGA INC. - Quebec - 12 codes
- JYSK LINEN'N FURNITURE INC. - British Columbia - 11 codes
- FIELDS STOREA DIV. OF HUDSONS BAY - Ontario - 8 codes
- JHL INTERNATIONAL TRADING CO.LTD. - British Columbia - 8 codes
- SYSCO GUEST SUPPLY CANADA INC. - Ontario - 8 codes
- WILLIAMS-SONOMA CANADA, INC. - Ontario - 8 codes
Codes with importers
- 9404.10.00.00 - 36 importers
- 9404.21.00.00 - 14 importers
- 9404.29.00.00 - 20 importers
- 9404.30.00.00 - 23 importers
- 9404.40.00.11 - 3 importers
- 9404.40.00.12 - 8 importers
- 9404.40.00.19 - 22 importers
- 9404.40.00.91 - 11 importers
- 9404.40.00.99 - 189 importers
- 9404.90.10.31 - 9 importers
- 9404.90.10.39 - 42 importers
- 9404.90.10.41 - 11 importers
- 9404.90.10.49 - 243 importers
- 9404.90.10.50 - 9 importers
- 9404.90.10.90 - 150 importers
- 9404.90.90.21 - 15 importers
- 9404.90.90.29 - 50 importers
- 9404.90.90.31 - 12 importers
- 9404.90.90.39 - 33 importers
- 9404.90.90.40 - 9 importers
- 9404.90.90.90 - 168 importers
CBSA guidance
- D10-14-38 - Tariff Classification of a Piece of Furniture Imported Unassembled or Disassembled
- D10-14-58 - Tariff Classification of Furniture Sets
- D10-14-60 - Tariff Classification of Textile Shells Used in the Manufacture of Articles of Subheading 9404.90
- D10-15-30 - Furniture for Domestic Purposes
- D9-1-7 - Memorandum D9-1-7: Used or Second-hand Mattresses and Materials Therefrom