All 8-Digit Codes Under HSN 9404
Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: 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 item | Description | Basic customs duty | Export policy | RoDTEP |
|---|---|---|---|---|
| 9404 10 00 | Mattress supports | 20%Finance Act 2025 | Free | 0.5% |
| 9404 21 10 | Of rubberOf cellular rubber or plastics, whether or not covered | 20%Finance Act 2025 | Free | 0.5% |
| 9404 21 90 | Of plasticOf cellular rubber or plastics, whether or not covered | 20%Finance Act 2025 | Free | 0.5% |
| 9404 29 10 | Spring interiorOf other materials | 20%Finance Act 2025 | Free | 0.5% |
| 9404 29 20 | Of Rubberised coir with or without combination of other materials, whether or not with metallic springs.Of other materials | 20%Finance Act 2025 | Free | 0.5% |
| 9404 29 90 | otherOf other materials | 20%Finance Act 2025 | Free | 0.5% |
| 9404 30 10 | Filled with feathers or downSleeping bags | 20%Finance Act 2025 | Free | 2% (cap ₹80 per u) |
| 9404 30 90 | OtherSleeping bags | 20%Finance Act 2025 | Free | 2% (cap ₹15.8 per u) |
| 9404 40 10 | QuiltsQuilts, bedspreads, eiderdowns and duvets (comforters) | 20%Finance Act 2025 | Free | 1.9% (cap ₹68.4 per u) |
| 9404 40 20 | BedspreadsQuilts, bedspreads, eiderdowns and duvets (comforters) | 20%Finance Act 2025 | Free | 1.9% (cap ₹68.4 per u) |
| 9404 40 30 | EiderdownsQuilts, bedspreads, eiderdowns and duvets (comforters) | 20%Finance Act 2025 | Free | 1.9% (cap ₹68.4 per u) |
| 9404 40 40 | Duvets (comforters)Quilts, bedspreads, eiderdowns and duvets (comforters) | 20%Finance Act 2025 | Free | 1.9% (cap ₹68.4 per u) |
| 9404 90 00 | Other | 20%Finance Act 2025 | Free | 1.9% (cap ₹68.4 per kg.) |
Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.
GST Rate on HSN 9404
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 5% | Schedule I, S. No. 491 | 9404 | Coir products (except coir mattresses) |
| 5% | Schedule I, S. No. 492 | 9404 | Products wholly made of quilted textile materials not exceeding Rs 2500 per piece |
| 5% | Schedule I, S. No. 493 | 9404 | Cotton quilts of sale value not exceeding Rs. 2500 per piece |
| 18% | Schedule II, S. No. 613 | 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 [other than coir products (except coir mattresses), products wholly made of quilted textile materials not exceeding Rs. 2500 per piece and cotton quilts not exceeding Rs. 2500 per piece] |
| 5% | Schedule I, S. No. 437 | 84, 85 or 94 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation.— If the goods specified in this entry are supplied, by a supplier, along with supplies of… (chapter-wide entry) |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods of this heading that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 9404
An import pays three things: basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties. A registered importer takes credit of the IGST.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
One or more tariff lines of this heading were substituted by the Finance Act 2025. The table above already shows the amended rate for those lines.
Whether an import is Free, Restricted or Prohibited is set line by line in ITC(HS) Schedule 1 (Import Policy), read with its General Notes on standards, quarantine and packaging. That policy line is not reproduced on this page; check it before you place the order.
Export Policy and RoDTEP for HSN 9404
Under Schedule 2 of ITC(HS) 2022 the 13 tariff items are marked: 13 Free. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.
RoDTEP is notified for 13 of the 13 tariff items, at 0.5–2% of FOB value (Appendix 4R, for exports from the domestic tariff area). The scheme continues up to 31 December 2026 at the rates in force on 30 September 2026.
The rate was cut by half for one month in 2026 and then restored. A shipping bill dated from 23 February to 22 March 2026 carries the reduced rate.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. Check it before you place an order.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if the heading is named in a rate entry.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.