HTS heading · Furniture, bedding, lamps and lighting

HTS heading 9404

CBP ruling case studies where the goods were classified under HTS heading 9404 (Furniture, bedding, lamps and lighting). Each explains why CBP reached that heading, the duty impact, and the compliance points to watch — educational reading, not a classification determination.

Case studies

HTS 9404.90.20.90 N337436 2024-01-19

TMNT pillow & throw set HTS 9404.90.2090: why CBP called it bedding, not a toy
HTS 9404.90.20.90 N337143 2024-01-12

Spider-Man pillow & throw set HTS 9404.90.2090: why CBP called it a pillow set
HTS 9404.90.20.90 N330981 2023-02-22

Novelty pillow HTS 9404.90.2090: why CBP said bedding, not a toy

Related collections

Chapter 94 — Furniture, bedding, lamps and lighting Section 301 (China) tariffs29

This is general educational information compiled from public CBP CROSS rulings to help importers understand classification reasoning, duty differences and compliance risks. It is not a formal HTS classification, customs-broker service, entry instruction, duty determination, or legal advice for any specific shipment. Final classification depends on a product's actual material, construction, use, accessories, invoice description, country of origin, and current legal status. Importers should confirm with a licensed customs broker or trade counsel, or request a binding ruling from CBP, before entry.