GCC Common Customs Tariff · HS code · HS 9404.40
9404.40.00.00.00: Quilts, bedspreads, eiderdowns and duvets (comforters)
Quilts, duvets and bedspreads
✓ Can be used in a customs declaration Data: GCC Common Customs Tariff, in force from 1 January 2025 · checked on 24 October 2026
What you pay
Importing into GCC
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
9404.40 Quilts, bedspreads, eiderdowns and duvets (comforters)
UK 2% Third-country duty 2 tariff lines 
EU 3.7% Third-country duty 2 tariff lines 
Türkiye 3.7% Third-country duty 2 tariff lines 
USA 4.4% – 12.8% General (MFN) 2 tariff lines · average 8.6% 
Canada 14% General (MFN) 5 tariff lines 
Mexico 35% General (MFN) 4 tariff lines 
Brazil 16.2% General (MFN) 1 tariff line 
Argentina 35% General (MFN) 2 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 7 tariff lines 
Japan 3.8% General (MFN) 3 tariff lines 
Taiwan 9% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 12% General (MFN) 2 tariff lines 
Nigeria 20% General (MFN) 1 tariff line Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N364397 U.S. CBP
The tariff classification of comforter set from China
- N357857 U.S. CBP
The tariff classification of a bed covering from China
- N357858 U.S. CBP
The tariff classification of a bed covering from China
- N355302 U.S. CBP
The tariff classification of cotton quilt from China
- 600009071 HMRC
The Mitre Eco duvets are filled with 100% recycled hollowfibre and are designed to reduce the environmental cost of investing in new bedding. This duvet filling is made from recycled plastic bottles and redirects products from landfill, producing up to 70% less carbon dioxide and using 70% less…
- 600009072 HMRC
The microfibre duvets are a finest synthetic alternative to traditional feather and down duvets. Paired with a pure cotton cover for a smooth finish and channel stitched to keep the filling in place throughout the night. The 10.5 tog rating makes these duvets perfect for all year round. Product…
21 rulings in total for this code
Legal notes
Notes
1. This chapter does not cover:
(a) pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;
(b) mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 7009;
(c) articles of Chapter 71;
(d) parts of general use as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 8303;
(e) furniture specially designed as parts of refrigerating or freezing equipment of heading 8418; furniture specially designed for sewing machines (heading 8452);
(f) lamps or light sources and parts thereof of Chapter 85;
(g) furniture specially designed as parts of apparatus of heading 8518 (heading 8518), of heading 8519 or 8521 (heading 8522) or of headings 8525 to 8528 (heading 8529);
(h) articles of heading 8714;
(ij) dentists' chairs incorporating dental appliances of heading 9018 or dentists' spittoons (heading 9018);
(k) articles of Chapter 91 (for example, clocks and clock cases);
(l) toy furniture or toy luminaires and lighting fittings (heading 9503), billiard tables or other furniture specially constructed for games (heading 9504), furniture for conjuring tricks or decorations (other than lighting strings) such as Chinese lanterns (heading 9505); or
(m) monopods, bipods, tripods and similar articles (heading 9620).
2. The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.
The following are, however, to be classified in the headings mentioned above, even if they are designed to be hung, to be fixed to the wall or to stand one on the other:
(a) cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture;
(b) seats and beds.
3.
(A) In headings 9401 to 9403 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69.
(B) Goods described in heading 9404, presented separately, are not to be classified in heading 9401, 9402 or 9403 as parts of goods.
4. For the purposes of heading 9406, the expression ‘prefabricated buildings’ means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.
Prefabricated buildings include ‘modular building units’ of steel, normally presented in the size and shape of a standard shipping container, but substantially or completely pre-fitted internally. Such modular building units are normally designed to be assembled together to form permanent buildings.
Additional Note
1. For the purposes of heading 9404, the expression “stuffed or internally fitted with any material” covers material of any thickness.
Code history
Since 2022; before, these goods were classified under 9404.90.
HS code 9404.40.00.00.00 is a line of the GCC Common Customs Tariff under HS subheading 9404.40 (quilts, bedspreads, eiderdowns and duvets (comforters)).
The customs duty is 5%, and quantities are declared in Pieces/Units.
For the same subheading, the UK duty is 2%, the EU duty is 3.7%, the Türkiye duty is 3.7%, the US duty is 4.4%–12.8%, the Canada duty is 14%, the Mexico duty is 35%, the Brazil duty is 16.2%, the Argentina duty is 35%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 3.8%, the Taiwan duty is 9%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 12% and the Nigeria duty is 20%.
The GCC states imported goods of subheading 9404.40 worth US$119m in 2024; the largest supplier was China.
Questions and answers
What is the GCC import duty for HS code 9404.40.00.00.00?
The customs duty in the GCC Common Customs Tariff is 5%; the supplementary unit is Pieces/Units. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does the GCC import these goods from?
For subheading 9404.40 as a whole, the largest supplier in 2024 was China (US$104m), followed by India.
Typical products
Everyday names, not part of the legal text.