Subheading · Chapter 94 · Heading 9404
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
Rates by national line · UK Global Tariff
UK lines →- 9404 40 00 00 Quilts, bedspreads, eiderdowns and duvets (comforters)
- 9404 40 10 00 Filled with feathers or down 2%
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 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
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$103kUS$103k+US$4m+US$15m+> US$76m
Exports: 149
- China: US$3bn
- Pakistan: US$145m
- India: US$125m
- Poland: US$82m
- Germany: US$76m
- Vietnam: US$55m
- Bulgaria: US$34m
- North Macedonia: US$31m
- Lithuania: US$31m
- Spain: US$25m
- United States: US$25m
- Hungary: US$25m
- Estonia: US$21m
- Türkiye: US$20m
- Netherlands: US$15m
- Denmark: US$15m
- Canada: US$12m
- France: US$11m
- Portugal: US$10m
- Ukraine: US$10m
- Czechia: US$9m
- Norway: US$9m
- Sweden: US$7m
- Thailand: US$7m
- Cambodia: US$7m
- Italy: US$7m
- Malaysia: US$6m
- Austria: US$5m
- Slovakia: US$5m
- Mexico: US$5m
- Belgium: US$5m
- Taiwan: US$5m
- Romania: US$4m
- Brazil: US$4m
- South Korea: US$4m
- South Africa: US$4m
- United Kingdom: US$4m
- Egypt: US$3m
- Japan: US$3m
- Australia: US$3m
- Guatemala: US$3m
- Chile: US$3m
- Switzerland: US$2m
- Hong Kong SAR China: US$2m
- Latvia: US$2m
- Tanzania: US$2m
- Paraguay: US$2m
- Indonesia: US$1m
- Iceland: US$1m
- Myanmar (Burma): US$1m
- Russia: US$1m
- Slovenia: US$1m
- Uzbekistan: US$1m
- Bangladesh: US$1m
- Ireland: US$634k
- United Arab Emirates: US$543k
- Finland: US$534k
- Singapore: US$517k
- Bosnia & Herzegovina: US$495k
- Colombia: US$494k
Trade value (US$) no reported trade < US$775kUS$775k+US$6m+US$32m+> US$78m
Imports: 214
- United States: US$1bn
- Japan: US$291m
- Germany: US$146m
- Canada: US$106m
- South Korea: US$96m
- Mexico: US$80m
- Brazil: US$78m
- Netherlands: US$70m
- Australia: US$68m
- Saudi Arabia: US$62m
- France: US$56m
- Thailand: US$55m
- Kyrgyzstan: US$49m
- Poland: US$47m
- United Arab Emirates: US$47m
- Iraq: US$45m
- Vietnam: US$45m
- United Kingdom: US$44m
- Spain: US$43m
- Taiwan: US$41m
- Sweden: US$34m
- Chile: US$32m
- Italy: US$30m
- Kazakhstan: US$29m
- Türkiye: US$29m
- Belgium: US$27m
- Denmark: US$27m
- Israel: US$25m
- Austria: US$24m
- Russia: US$21m
- Czechia: US$20m
- Switzerland: US$20m
- Peru: US$19m
- New Zealand: US$18m
- Hungary: US$16m
- Norway: US$16m
- Bulgaria: US$15m
- Portugal: US$15m
- Philippines: US$14m
- Romania: US$14m
- Hong Kong SAR China: US$14m
- Argentina: US$14m
- Malaysia: US$11m
- Indonesia: US$11m
- Finland: US$11m
- Ukraine: US$11m
- Greece: US$10m
- Colombia: US$9m
- Morocco: US$8m
- Slovakia: US$7m
- Costa Rica: US$7m
- Singapore: US$7m
- Panama: US$6m
- Ireland: US$6m
- Tajikistan: US$6m
- China: US$6m
- Libya: US$5m
- Cambodia: US$5m
- South Africa: US$5m
- Croatia: US$5m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$3bn | 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
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  United States | US$1bn | 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% |
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
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
- N354389 U.S. CBP
Classification and country of origin for cotton quilts; 19 CFR 102.21(c)(2); tariff shift
- N352820 U.S. CBP
The tariff classification of Yu-Gi-Oh! trading cards from Japan
- 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
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$3bn 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$3bn 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.