HS 940440 Quilts, bedspreads, eiderdowns and duvets (comforters)
Quick Answer: Quilts, bedspreads, eiderdowns, and duvets imported under HS 940440 enter the UK at 2.00%, the EU at 3.70%, and the US at a variable rate, with the Most Favored Nation (MFN) rate being 25%. This classification covers filled bedding items designed for warmth and comfort, such as down-filled duvets and quilted bedspreads. Importers should be aware of potential variations in duty rates based on the specific material composition and origin country, particularly for the US market where preferential trade agreements can lead to duty-free entry. CustomTariffs aggregates this information, highlighting the need for precise product descriptions to ensure correct classification and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9404400000 | — | — | — |
| 9404401000 | 2.00 % | — | — |
| 9404409000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9404400000 | 3.70 % | — | — |
| 9404401000 | 3.70 % | — | — |
| 9404409000 | 3.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9404401000 | 4.4% | Free (15 programs) | ["No.","kg"] |
| 94044090 | 12.8% | Free (15 programs) | — |
| 9404409023 | — | — | ["No.","kg"] |
| 940440 | — | — | — |
| 9404409005 | — | — | ["No.","kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 9404.40?
Imports of Quilts, bedspreads, eiderdowns and duvets (comforters) may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 13 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 940440 cover?
This subheading covers finished articles of bedding, specifically quilts, bedspreads, eiderdowns, and duvets (comforters). According to the World Customs Organization's Harmonized System Nomenclature, these items are characterized by their filling, typically down, feathers, or synthetic materials, enclosed within a textile casing. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the final product's function as a warm covering for beds, distinct from mere fabric or unfinished textile articles.
What falls outside HS 940440?
The following products are excluded from HS 940440: plain blankets made solely of woven or knitted fabric without significant filling, mattress protectors, pillowcases, and fitted sheets, which are typically classified under other headings within Chapter 63. Items that are primarily decorative rather than functional for warmth, such as throws or decorative coverlets without substantial filling, may also fall outside this subheading. Unfilled textile casings intended for duvets or quilts are also excluded, generally classified based on their material and construction.
What are common classification mistakes for HS 940440?
A common error is misclassifying quilted fabric that is intended for use as a component in other articles, such as upholstery or garment lining, rather than as a finished bed covering. General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial here. Importers may also incorrectly classify items based solely on the outer fabric material, overlooking the defining characteristic of a substantial filling that qualifies the item as a duvet or quilt.
How should importers classify products under HS 940440?
The correct procedure for classifying products under HS 940440 involves a thorough examination of the product's construction, intended use, and composition. Importers and customs brokers must verify that the item is a finished bed covering, such as a duvet or quilt, characterized by a filling enclosed in a textile shell. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and reviewing explanatory notes from the WCO are essential steps to ensure accurate classification.
How is the duty calculated for products under HS 940440?
A down-filled duvet weighing 2.5 kilograms and declared at a customs value of $150 USD would attract a US duty of $22.50. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value ($150 USD × 0.15 = $22.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 9404.40.0010, which covers duvets with down or feather filling.
Which trade agreements reduce duties for HS 940440?
Several free trade agreements may reduce the applicable duty rate for HS 940440, including the United States-Mexico-Canada Agreement (USMCA) and the Generalized System of Preferences (GSP) for eligible developing countries. Under USMCA, qualifying goods from Canada and Mexico may receive duty-free treatment. For GSP beneficiaries, preferential rates can be as low as Free. Documentation typically required includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction and agreement.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 940440 (quilts, bedspreads, eiderdowns, and duvets)?
The Most Favored Nation (MFN) duty rate for HS code 940440 varies by importing country. For example, under the US HTS, the MFN rate is 4.4% ad valorem. In the EU (TARIC), the rate is 3.7% ad valorem. The UK Trade Tariff also lists a standard rate of 3.7% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.
How is the import duty for HS 940440 calculated? Can you provide an example?
Import duty for HS 940440 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of duvets valued at $10,000 is imported into the United States, and the MFN duty rate is 4.4%, the duty would be calculated as: $10,000 (Value) × 0.044 (Duty Rate) = $440. Always ensure the customs value is correctly declared according to the relevant valuation rules (e.g., WTO Customs Valuation Agreement).
What are the classification criteria for goods under HS code 940440?
HS code 940440 covers quilts, bedspreads, eiderdowns, and duvets (comforters). Key classification criteria include the item's function as bedding for warmth or decoration, and its construction, typically involving an outer shell filled with soft material such as down, feathers, synthetic fibers, or cotton. Items that are primarily functional as sleeping bags or mattress protectors would generally fall under different HS codes.
Which trade agreements offer preferential duty rates for HS code 940440?
Many trade agreements provide preferential duty rates, often resulting in duty-free entry, for goods classified under HS 940440. Examples of countries that may benefit from preferential rates under specific agreements include Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG), and others, depending on the importing country's trade pacts. Importers must possess valid proof of origin to claim these preferential rates.
What documentation is typically required for importing goods under HS code 940440?
Standard import documentation for HS 940440 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin. Depending on the importing country and the specific nature of the filling material (e.g., down or feathers), additional documentation related to health, safety, or material origin might be required. For preferential duty claims, a valid Certificate of Origin or proof of origin statement is mandatory.