HS 9404: Mattress supports; articles of bedding and similar...

Explanatory Notes

As presented, this incomplete article has the essential character of a complete pillow, in accordance with GRI 2(a), and is covered by heading 94.04 in according with Explanatory Notes to that heading.

Source: advance_ruling (8000001064)

The product is a pillow for babies. According to the marketing claims, it is incidentally intended to prevent flat head syndrome in babies. Legal Note 1(s) to Section XI excludes such articles. According to Explanatory Notes to heading 94.04, it is covered by this heading.

Source: advance_ruling (8000001065)

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’. Sleeping bags are specifically provided for in sub-heading 9404.30. As well, Explanatory Note (B) (3) to heading 94.04 includes sleeping bags...

Source: advance_ruling (C-2017-001286)

The sleeping bags, are imported as part of a camp package which includes a tent, quad chairs, and a wheeled carrying case. As each of these items has an individual function, the camp package is not considered a “set put up for retail sale” as defined in Explanatory Note (X) to General Interpretative Rule 3(b). Sleeping bags are specifically provided for in sub-heading 9404.30. As well,...

Source: advance_ruling (C-2017-001287)

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System. General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes,...

Source: advance_ruling (C-2019-000519)

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►M33This heading does not include articles in the shape of baskets or dens for animals or similar articles designed for animals to...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Mattress supports See the HS Explanatory Note to heading 9404 , (A).

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other These subheadings include the articles listed in the HS Explanatory Note to heading 9404 , (B), (2). These subheadings also cover electrically heated cushions fitted internally with expanded or foam plastics, sponge rubber, cotton wool, felt or flannel.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

GENERALThis Chapter covers,subjectto the exclusions listed in the Explanatory Notes to this Chapter:(1) All furniture and parts thereof (headings 94.01 to 94.03).(2) Mattress supports, mattresses and other articles of bedding or similar furnishing, sprung, stuffed or internally fitted with any material, or of cellular rubber or plastics, whether or not covered (heading 94.04).. . .For the...

Source: citt_decision (AP-2013-049)

This Chapter covers,subjectto the exclusions listed in the Explanatory Notes to this Chapter: (1) All furniture and parts thereof (headings 94.01 to 94.03). (2) Mattress supports, mattresses and other articles of bedding or similar furnishing, sprung, stuffed or internally fitted with any material, or of cellular rubber or plastics, whether or not covered (heading 94.04). For the purposes...

Source: citt_decision (AP-2013-049)

Chapter 94 Notes (4)

1. 1. This Chapter does not cover: • (a) Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63; • (b) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 70.09; • (c) Articles of Chapter 71; • (d) Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 83.03; • (e) Furniture specially designed as parts of refrigerating or ...

2. 2. The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground. The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other: • (a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit ...

3. 3. (a) In headings 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69. (b) Goods described in heading 94.04, presented separately, are not to be classified in heading 94.01, 94.02 or 94.03 as parts of goods.

4. 4. For the purposes of heading 94.06, the expression "prefabricated buildings" means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings. Prefabricated buildings include “modular building units” of steel, normally presented in the size and shape of a standard shipping container, but substantially or completely pre-fitted...

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

Related Advance Rulings

Explanatory Notes

Ready to classify faster?