Subheading · Chapter 94 · Heading 9404

9404.40

9404.40: Quilts, bedspreads, eiderdowns and duvets (comforters)

Quilts, duvets and bedspreads

9404.40 is the HS subheading for quilts, duvets and bedspreads, under heading 9404 in chapter 94.

What you pay

Importing into UK

Customs duty 2% standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 9404 40 00 00 Quilts, bedspreads, eiderdowns and duvets (comforters)
  2. 9404 40 10 00 Filled with feathers or down 2%
  3. 9404 40 90 00 Other 2%

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 3

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionAirworthiness tariff suspension Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2018/1249
    Documents
    • C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate

Import requirements 2

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Iraq, Russia, Ukraine
    Legal act
    S.I. 2020/707, 2023 No. 440, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9038
    • 9009
    • 9010
    • 9017
  • Import controlImport control on cat and dog fur
    Applies to goods from
    all countries
    Legal act
    S.I. 2009/1056
    Documents
    • Y922 Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—2%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£46.4m+11.4% · previous 12 months
Average import price£4.63 per kg
Jan 2024: £2.8mFeb 2024: £2.3mMar 2024: £1.9mApr 2024: £2.5mMay 2024: £2.9mJun 2024: £2.6mJul 2024: £3.4mAug 2024: £3mSept 2024: £2.9mOct 2024: £3.9mNov 2024: £3.5mDec 2024: £3mJan 2025: £3.1mFeb 2025: £2.9mMar 2025: £3.3mApr 2025: £2.9mMay 2025: £3.7mJun 2025: £4.2mJul 2025: £5.1mAug 2025: £3.1mSept 2025: £3.5mOct 2025: £3.6mNov 2025: £4.2mDec 2025: £3.6mJan 2026: £3.2mFeb 2026: £3.6mMar 2026: £3.9mApr 2026: £2.7mMay 2026: £4.2mJun 2026: £4mJul 2026: £4.8mAug 2026: £5.1m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China £25.9m 55.9% +22.9%
India £4.9m 10.5% +31.1%
Pakistan £4.8m 10.3% -6.6%
North Macedonia £2.8m 6.1% -17.1%
Lithuania £2.3m 4.9% -3.4%
Estonia £1.1m 2.3% -17.2%
Poland £769k 1.7% -43.2%
Ireland £587k 1.3% +52%

Same subheading in other tariffs

World trade in 2024

9404.40 · US$3.4bn

Trade value (US$) no reported trade < US$103kUS$103k+US$4m+US$15m+> US$76m

Exports: 149
  1. China: US$2.5bn
  2. Pakistan: US$145m
  3. India: US$125m
  4. Poland: US$82m
  5. Germany: US$76m
  6. Vietnam: US$55m
  7. Bulgaria: US$34m
  8. North Macedonia: US$31m
  9. Lithuania: US$31m
  10. Spain: US$25m
  11. United States: US$25m
  12. Hungary: US$25m
  13. Estonia: US$21m
  14. Türkiye: US$20m
  15. Netherlands: US$15m
  16. Denmark: US$15m
  17. Canada: US$12m
  18. France: US$11m
  19. Portugal: US$10m
  20. Ukraine: US$10m
  21. Czechia: US$9m
  22. Norway: US$9m
  23. Sweden: US$7m
  24. Thailand: US$7m
  25. Cambodia: US$7m
  26. Italy: US$7m
  27. Malaysia: US$6m
  28. Austria: US$5m
  29. Slovakia: US$5m
  30. Mexico: US$5m
  31. Belgium: US$5m
  32. Taiwan: US$5m
  33. Romania: US$4m
  34. Brazil: US$4m
  35. South Korea: US$4m
  36. South Africa: US$4m
  37. United Kingdom: US$4m
  38. Egypt: US$3m
  39. Japan: US$3m
  40. Australia: US$3m
  41. Guatemala: US$3m
  42. Chile: US$3m
  43. Switzerland: US$2m
  44. Hong Kong SAR China: US$2m
  45. Latvia: US$2m
  46. Tanzania: US$2m
  47. Paraguay: US$2m
  48. Indonesia: US$1m
  49. Iceland: US$1m
  50. Myanmar (Burma): US$1m
  51. Russia: US$1m
  52. Slovenia: US$1m
  53. Uzbekistan: US$1m
  54. Bangladesh: US$1m
  55. Ireland: US$634k
  56. United Arab Emirates: US$543k
  57. Finland: US$534k
  58. Singapore: US$517k
  59. Bosnia & Herzegovina: US$495k
  60. Colombia: US$494k

Top exporters

RankCountryValueShare
1 China US$2.5bn 73.7%
2 Pakistan US$145m 4.2%
3 India US$125m 3.6%
4 Poland US$82m 2.4%
5 Germany US$76m 2.2%
6 Vietnam US$55m 1.6%
7 Bulgaria US$34m 1%
8 North Macedonia US$31m 0.9%
9 Lithuania US$31m 0.9%
10 Spain US$25m 0.7%

Top importers

RankCountryValueShare
1 United States US$1.2bn 36.2%
2 Japan US$291m 8.4%
3 Germany US$146m 4.2%
4 Canada US$106m 3.1%
5 South Korea US$96m 2.8%
6 Mexico US$80m 2.3%
7 Brazil US$78m 2.3%
8 Netherlands US$70m 2%
9 Australia US$68m 2%
10 Saudi Arabia US$62m 1.8%

Import duty on this product around the world 93

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 20%median duty
  • 4number of duty-free countries (MFN)
  • 45%highest: Bahamas, Morocco, Uganda

93

Importing countryMFN dutylines from – todata year
Albania 15% 2023
Algeria 30% 2023
Armenia 14% 12% – 15% 2023
Australia 5% 2023
Bahamas 45% 2022
Bahrain 5% 2023
Belize 20% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bosnia & Herzegovina 10% 2022
Botswana 20% 2023
Burkina Faso 20% 2023
Burundi 25% 2023
Cameroon 30% 2023
Canada 14% 2023
Central African Republic 30% 2023
Chad 30% 2023
China 10% 2023
Congo - Brazzaville 30% 2023
Costa Rica 14% 2023
Dominican Republic 20% 2023
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 20% 2023
European Union (27 countries) 3.7% 2023
Fiji 5% 2023
French Polynesia 13% 2023
Gabon 30% 2023
Gambia 20% 2023
Ghana 20% 2023
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 25% 2023
Indonesia 15% 2023
Jamaica 20% 2023
Japan 3.8% 2023
Jordan 25% 2023
Kazakhstan 10% 2023
Kenya 25% 2023
Kuwait 5% 2023
Lesotho 20% 2023
Liberia 20% 2023
Macao SAR China 0% 2023
Madagascar 20% 2023
Malaysia 20% 2023
Maldives 5% 2023
Mali 20% 2023
Mauritius 15% 2023
Mongolia 5% 2023
Morocco 40% 2023
Mozambique 20% 2023
Namibia 20% 2023
Nepal 20% 2023
New Zealand 5% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 12% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Panama 13% 10% – 15% 2023
Papua New Guinea 15% 2023
Philippines 15% 2023
Qatar 5% 2023
Rwanda 25% 2023
Saudi Arabia 10% 2023
Senegal 20% 2023
Seychelles 5% 2023
Sierra Leone 20% 2023
South Africa 20% 2023
South Korea 8% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 20% 2023
St Vincent & the Grenadines 20% 2023
Switzerland 13%* 2023
Tanzania 25% 2023
Thailand 20% 2023
Togo 20% 2023
Türkiye 3.7% 2023
Uganda 35% 2023
United Arab Emirates 5% 2023
United Kingdom 2% 2023
United States 8.6% 4.4% – 13% 2023
Vanuatu 15% 2023
Vietnam 20% 2023
Zambia 25% 2023
Zimbabwe 0.4% 2023

Tariff data years 2022–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
82129 Other articles of bedding
End use (BEC Rev. 5)
Consumption goods · BEC 313202
CPC 2.1 product
27180 Quilts, eiderdowns, cushions, pouffes, pillows, sleeping bags and the like, fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics
ISIC Rev. 4 activity
1392 Manufacture of made-up textile articles, except apparel

Earlier HS editions

HSCode
20179404.90changed
20129404.90changed
20079404.90changed
20029404.90changed
19969404.90changed
19929404.90changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 21

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 17 September 2026 · 9404.40.10.00

    The tariff classification of comforter set from China

  • N357857 U.S. CBP 10 February 2026 · 9404.40.10.00

    The tariff classification of a bed covering from China

  • N357858 U.S. CBP 10 February 2026 · 9404.40.10.00

    The tariff classification of a bed covering from China

  • N355302 U.S. CBP 17 November 2025 · 9404.40.10.00

    The tariff classification of cotton quilt from China

  • N354389 U.S. CBP 24 October 2025 · 9404.40.90.05

    Classification and country of origin for cotton quilts; 19 CFR 102.21(c)(2); tariff shift

  • N352820 U.S. CBP 11 September 2025 · 9404.40.00.00

    The tariff classification of Yu-Gi-Oh! trading cards from Japan

  • 600009071 HMRC 24 October 2023 – 23 October 2026 · 9404 40 90 00

    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 24 October 2023 – 23 October 2026 · 9404 40 90 00

    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

Code history

Since 2022; before, these goods were classified under 9404.90.

In the UK Global Tariff, subheading 9404.40 covers 2 tariff lines and the duty is 2%.

The EU Combined Nomenclature divides subheading 9404.40 into 2 tariff lines; the duty is 3.7%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 2%; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported quilts, duvets and bedspreads worth £46.4m (up 11% on the year before), at an average of £4.63 per kg; China supplied 56%, followed by India.

World trade in quilts, duvets and bedspreads reached US$3.4bn in 2024, up 14.3% on 2023.

China was the largest exporter with 73.7% of the total, ahead of Pakistan.

Products classified here

Questions and answers

What is the HS code for quilts, bedspreads, eiderdowns and duvets (comforters)?

Quilts, bedspreads, eiderdowns and duvets (comforters) fall under HS subheading 9404.40, part of heading 9404, in section XX of the Harmonized System.

What is the import duty on quilts, bedspreads, eiderdowns and duvets in the UK?

Under the UK Global Tariff, imports under 9404.40 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on quilts, bedspreads, eiderdowns and duvets in the EU?

Under the EU Combined Nomenclature, imports under 9404.40 from countries without a preferential agreement are charged at 3.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most quilts, bedspreads, eiderdowns and duvets?

China, with US$2.5bn in 2024 (73.7% of world exports).

Which countries can export quilts, duvets and bedspreads to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 2% applies. Pick a country above to see its rate.

Is there anti-dumping duty on quilts, duvets and bedspreads?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import quilts, duvets and bedspreads from?

In the 12 months to August 2026, the largest suppliers were China (56%), India (11%) and Pakistan (10%), out of total imports of £46.4m.

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Typical products

Everyday names, not part of the legal text.