{
  "summary": "The United States tariff splits HS 9404.40 (quilts, bedspreads, eiderdowns and duvets (comforters)) into 5 national lines: 9404.40.10.00 (of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (362)), 9404.40.90.05 (with outer shell of cotton (362)), 9404.40.90.22 (with outer shell of man-made fibers (666)), 9404.40.90.23 (containing 85 percent or more by weight of silk or silk waste) and 1 other. The general (MFN) duty differs by line: 4.4% on 9404.40.10.00, 12.8% on 9404.40.90.05, 12.8% on 9404.40.90.22, 12.8% on 9404.40.90.23 and 12.8% on 9404.40.90.36.",
  "updatedAt": "2026-10-09",
  "facts": [
    {
      "label": "HS subheading",
      "value": "9404.40",
      "source": null,
      "url": "https://border.bot/hs-codes/940440"
    },
    {
      "label": "National lines",
      "value": "5",
      "source": null
    },
    {
      "label": "Tariff",
      "value": "United States",
      "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false",
      "url": "https://border.bot/countries/united-states"
    },
    {
      "label": "Chapter",
      "value": "94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the United States tariff have under HS 9404.40?",
      "answer": "The United States tariff splits HS 9404.40 (quilts, bedspreads, eiderdowns and duvets (comforters)) into 5 national lines: 9404.40.10.00 (of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (362)), 9404.40.90.05 (with outer shell of cotton (362)), 9404.40.90.22 (with outer shell of man-made fibers (666)), 9404.40.90.23 (containing 85 percent or more by weight of silk or silk waste) and 1 other."
    },
    {
      "question": "What is the duty on HS 9404.40 in the United States?",
      "answer": "The general (MFN) duty differs by line: 4.4% on 9404.40.10.00, 12.8% on 9404.40.90.05, 12.8% on 9404.40.90.22, 12.8% on 9404.40.90.23 and 12.8% on 9404.40.90.36."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "United States lines under 9404.40",
      "text": [
        "The United States tariff splits HS 9404.40 (quilts, bedspreads, eiderdowns and duvets (comforters)) into 5 national lines: 9404.40.10.00 (of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (362)), 9404.40.90.05 (with outer shell of cotton (362)), 9404.40.90.22 (with outer shell of man-made fibers (666)), 9404.40.90.23 (containing 85 percent or more by weight of silk or silk waste) and 1 other.",
        "The general (MFN) duty differs by line: 4.4% on 9404.40.10.00, 12.8% on 9404.40.90.05, 12.8% on 9404.40.90.22, 12.8% on 9404.40.90.23 and 12.8% on 9404.40.90.36."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "No other national tariff on border.bot has live lines under 9404.40 yet."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The tariff lines for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.",
        "The duty rates for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.",
        "The trade programmes for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.",
        "This page was last updated on 9 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
  ],
  "data": {
    "type": "country-subheading",
    "country": {
      "code": "US",
      "name": "United States",
      "slug": "united-states"
    },
    "schedule": {
      "code": "US",
      "name": "United States",
      "slug": "united-states"
    },
    "borrowed": false,
    "localTaxes": [],
    "localDeminimis": [],
    "ratesLive": true,
    "provenance": [
      {
        "dataset": "US:hs",
        "country": "US",
        "kind": "hs",
        "seq": 1,
        "version": "2026HTSRev21",
        "liveAt": "2026-10-09T21:15:50.043Z",
        "origin": "source",
        "sourceUrls": [
          "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false"
        ]
      },
      {
        "dataset": "US:rates",
        "country": "US",
        "kind": "rates",
        "seq": 1,
        "version": "2026HTSRev21",
        "liveAt": "2026-10-09T21:15:36.287Z",
        "origin": "source",
        "sourceUrls": [
          "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false"
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      },
      {
        "dataset": "US:programmes",
        "country": "US",
        "kind": "programmes",
        "seq": 1,
        "version": "2026HTSRev21",
        "liveAt": "2026-10-09T21:15:58.040Z",
        "origin": "source",
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    ],
    "dateModified": "2026-10-09T21:15:58.040Z",
    "chapter": {
      "code": "94",
      "description": "Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings"
    },
    "heading": {
      "code": "9404",
      "description": "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"
    },
    "subheading": {
      "code": "940440",
      "description": "Quilts, bedspreads, eiderdowns and duvets (comforters)"
    },
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        "description": "Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (362)",
        "levels": [
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          "Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (362)"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
        "general": {
          "code": "9404401000",
          "dutyText": "4.4%",
          "startDate": null,
          "endDate": null,
          "unit": null
        },
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            "origins": [
              {
                "code": "AU",
                "label": "United States-Australia Free Trade Agreement"
              },
              {
                "code": "BH",
                "label": "United States-Bahrain Free Trade Agreement Implementation Act"
              },
              {
                "code": "CL",
                "label": "United States-Chile Free Trade Agreement"
              },
              {
                "code": "CO",
                "label": "United States-Colombia Trade Promotion Agreement Implementation Act"
              },
              {
                "code": "E*",
                "label": "Caribbean Basin Economic Recovery Act (some articles excluded)"
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              {
                "code": "IL",
                "label": "United States-Israel Free Trade Area"
              },
              {
                "code": "JO",
                "label": "United States-Jordan Free Trade Area Implementation Act"
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              {
                "code": "KR",
                "label": "United States-Korea Free Trade Agreement Implementation Act"
              },
              {
                "code": "MA",
                "label": "United States-Morocco Free Trade Agreement Implementation Act"
              },
              {
                "code": "OM",
                "label": "United States-Oman Free Trade Agreement Implementation Act"
              },
              {
                "code": "P",
                "label": "Dominican Republic-Central America-United States Free Trade Agreement"
              },
              {
                "code": "PA",
                "label": "United States-Panama Trade Promotion Agreement Implementation Act"
              },
              {
                "code": "PE",
                "label": "United States-Peru Trade Promotion Agreement Implementation Act"
              },
              {
                "code": "S",
                "label": "United States-Mexico-Canada Agreement"
              },
              {
                "code": "SG",
                "label": "United States-Singapore Free Trade Agreement"
              }
            ]
          }
        ],
        "measures": [],
        "restrictions": []
      },
      {
        "code": "9404409005",
        "description": "With outer shell of cotton (362)",
        "levels": [
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          "Other",
          "With outer shell of cotton (362)"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
        "general": {
          "code": "94044090",
          "dutyText": "12.8%",
          "startDate": null,
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        "preferences": [
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            "dutyText": "Free",
            "origins": [
              {
                "code": "AU",
                "label": "United States-Australia Free Trade Agreement"
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              {
                "code": "BH",
                "label": "United States-Bahrain Free Trade Agreement Implementation Act"
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                "code": "CL",
                "label": "United States-Chile Free Trade Agreement"
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              {
                "code": "CO",
                "label": "United States-Colombia Trade Promotion Agreement Implementation Act"
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              {
                "code": "E*",
                "label": "Caribbean Basin Economic Recovery Act (some articles excluded)"
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              {
                "code": "IL",
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                "code": "JO",
                "label": "United States-Jordan Free Trade Area Implementation Act"
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              {
                "code": "KR",
                "label": "United States-Korea Free Trade Agreement Implementation Act"
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              {
                "code": "MA",
                "label": "United States-Morocco Free Trade Agreement Implementation Act"
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              {
                "code": "OM",
                "label": "United States-Oman Free Trade Agreement Implementation Act"
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              {
                "code": "P",
                "label": "Dominican Republic-Central America-United States Free Trade Agreement"
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              {
                "code": "PA",
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              {
                "code": "PE",
                "label": "United States-Peru Trade Promotion Agreement Implementation Act"
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              {
                "code": "S",
                "label": "United States-Mexico-Canada Agreement"
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              {
                "code": "SG",
                "label": "United States-Singapore Free Trade Agreement"
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            "origins": [
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              {
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              {
                "code": "CL",
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              {
                "code": "CO",
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                "code": "E*",
                "label": "Caribbean Basin Economic Recovery Act (some articles excluded)"
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                "code": "JO",
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              {
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                "label": "Dominican Republic-Central America-United States Free Trade Agreement"
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                "code": "PA",
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                "code": "SG",
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                "code": "SG",
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