HS Heading 9404
Mattress supports; articles of bedding (e.g. mattresses, quilts, eiderdowns, cushions pouffes and pillows), fitted with springs or stuffed, whether or not covered
6 tariff lines in this heading, within chapter 94 (Furniture; bedding, mattresses, cushions; luminaires and lighting fittings; illuminated signs; prefabricated buildings). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 94041000 | Mattress Supports | 25 | 10 | 15 | 5 | 5 | 7.5 | 80.18% |
| 94042100 | Mattresses Of Cellular Rubber Or Plastics | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
| 94042900 | Mattresses Of Other Materials, Nes | 25 | 10 | 15 | 5 | 5 | 7.5 | 80.18% |
| 94043000 | Sleeping Bags | 25 | 10 | 15 | 5 | 5 | 7.5 | 80.18% |
| 94044000 | Quilts, bedspreads, eiderdowns and duvets (comforters) | 25 | 10 | 15 | 5 | 5 | 7.5 | 80.18% |
| 94049000 | Articles Of Bedding, Stuffed, Etc (Excl. Mattresses And Sleeping Bags) | 25 | 10 | 15 | 5 | 5 | 7.5 | 80.18% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 140,086,218 (406,902 kg) under this heading, across 6 of its 6 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 6 | 84,799 kg | BDT 29,908,120 |
| January 2026 | 6 | 128,325 kg | BDT 48,464,637 |
| February 2026 | 6 | 53,367 kg | BDT 19,358,218 |
| March 2026 | 6 | 60,888 kg | BDT 23,778,181 |
| April 2026 | 6 | 33,194 kg | BDT 7,122,811 |
| May 2026 | 6 | 46,329 kg | BDT 11,454,251 |
The largest lines by assessable value in May 2026:
- 94049000 — Articles Of Bedding, Stuffed, Etc (Excl. Mattresses And Sleeping Bags) — BDT 9,260,435
- 94044000 — Quilts, bedspreads, eiderdowns and duvets (comforters) — BDT 1,537,001
- 94042100 — Mattresses Of Cellular Rubber Or Plastics — BDT 402,274
- 94042900 — Mattresses Of Other Materials, Nes — BDT 177,927
- 94043000 — Sleeping Bags — BDT 42,584
Bonded imports. A further BDT 12,870,385 (3,653 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 8.4% of the total value imported under this heading.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.