Other

CN subheading 940490 covers bedding and sleeping furnishing articles not classified in other subheadings of heading 9404 - it is the residual subheading for bedding articles. The subheading encompasses: sleeping pillows filled with down, feathers, wool, latex, polyester or polyurethane foam; decorative and accent cushions (throw pillows, bolsters, reading wedges); bedspreads and coverlets; mattress protectors and mattress pads (including waterproof encasings) without a self-supporting spring or foam core that would qualify them for subheadings 940421 or 940429; quilted bed covers; seat cushions not constituting seats within the meaning of heading 9401; and bed bolsters. The decisive classification criterion is the article's character as a bedding or bedroom furnishing article - designed for sleeping comfort or for decorating the bed and bedroom. Subheading 940490 is the broad residual subheading of heading 9404, covering articles not falling in mattress supports (940410), cellular rubber mattresses (940421), other mattresses (940429), sleeping bags (940430) or quilts and duvets (940440). The HS Explanatory Notes to heading 9404 confirm that eiderdowns, pillows, pouffes and quilted bed covers are within the scope of the heading. In case of classification doubt, Binding Tariff Information (BTI) ruling is recommended.

Imports of bedding articles classified under subheading 940490 into the European Union are subject to the GPSR (EU) 2023/988 applicable from 13 December 2024. Importers must carry out a product risk assessment, maintain technical documentation and designate a responsible person established in the EU - their name and address must be visible on the product or its packaging. Pillows and mattress protectors intended for infants and young children require particularly rigorous risk assessment due to the risk of suffocation and entrapment. Textile outer shells of pillows and bedspreads are subject to REACH Regulation (EC) No 1907/2006 restrictions: azo dyes releasing carcinogenic aromatic amines are prohibited in skin-contact articles at concentrations above 30 mg/kg (Annex XVII), and SVHC substances above 0.1% w/w require ECHA notification. Waterproof mattress protectors with PVC or TPU moisture-barrier layers may contain phthalates (DEHP, DBP, BBP, DIBP) - prohibited in consumer articles under Annex XVII to REACH. Biocidal active substances in antibacterial and anti-dust-mite coatings (e.g. nano-silver, tributyltin) must be authorised under the Biocidal Products Regulation BPR (EU) 528/2012. Bedding articles containing natural down or feather are subject to the textile labelling requirements of Regulation (EU) No 1007/2011. Current customs duty rates must be verified in the EU TARIC database.

MFN customs duty rates for subheading 940490 must be verified in the EU TARIC database. Bedding articles imported into the EU originate primarily from China, Bangladesh, Pakistan, India, Vietnam and Turkey. Preferential duty rates are available under EU FTAs and the GSP - Bangladesh (EBA), Pakistan (GSP+), India (GSP), Vietnam (EVFTA), Turkey (customs union) - provided rules of origin are satisfied and a valid proof of origin is presented. Importers must check the current status of anti-dumping measures in TARIC for the specific CN code and country of origin. Typical classification pitfalls: confusion of foam-filled sleeping pillows (940490) with mattresses (940421) - the decisive factor is size and purpose as a head or body support; incorrect classification of unlined quilted covers as textile articles of Chapter 63 rather than 940490; confusion of mattress protectors without a self-supporting core with mattress supports (940410); incorrect classification of decorative cushions as textile articles of Chapter 63. Quilted bedspreads with a thick filling resembling duvets may be difficult to distinguish from duvets of subheading 940440 - the filling thickness relative to dimensions and intended use is decisive. Classification follows the GRI of the CN. Current duty rates and trade measures must be verified in the EU TARIC database.

Subheading CN 9404 90 covers other bedding articles. When importing into the EU, verify applicable duty rates in TARIC, check CE marking requirements (if applicable), and prepare the required customs documentation. Tariff classification should be based on the General Rules of Interpretation (GIR) of the Combined Nomenclature. If classification is uncertain, applying for Binding Tariff Information (BTI) from the competent customs authority is recommended. Also verify whether the product is subject to import restrictions, sanctions, or licensing requirements.