# United States tariff lines under HS 9404.40

> 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.

Source: https://border.bot/countries/united-states/hs-codes/940440
Last updated: 9 October 2026

[Countries](https://border.bot/countries) / [United States](https://border.bot/countries/united-states) / [Chapter 94](https://border.bot/countries/united-states/hs-codes/94) / [9404.40](https://border.bot/countries/united-states/hs-codes/940440)

## Key facts

- HS subheading: [9404.40](https://border.bot/hs-codes/940440)
- National lines: 5
- Tariff: [United States](https://border.bot/countries/united-states)
- Chapter: 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

## United States lines under 9404.40

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.

- [9404.40.10.00](https://border.bot/countries/united-states/hs-codes/9404401000) Quilts, bedspreads, eiderdowns and duvets (comforters), Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (362). Duty (MFN): 4.4%
- [9404.40.90.05](https://border.bot/countries/united-states/hs-codes/9404409005) Quilts, bedspreads, eiderdowns and duvets (comforters), Other, With outer shell of cotton (362). Duty (MFN): 12.8%
- [9404.40.90.22](https://border.bot/countries/united-states/hs-codes/9404409022) Quilts, bedspreads, eiderdowns and duvets (comforters), Other, With outer shell of man-made fibers (666). Duty (MFN): 12.8%
- [9404.40.90.23](https://border.bot/countries/united-states/hs-codes/9404409023) Quilts, bedspreads, eiderdowns and duvets (comforters), Other, With outer shell of other textile materials, Containing 85 percent or more by weight of silk or silk waste. Duty (MFN): 12.8%
- [9404.40.90.36](https://border.bot/countries/united-states/hs-codes/9404409036) Quilts, bedspreads, eiderdowns and duvets (comforters), Other, With outer shell of other textile materials, Other (899). Duty (MFN): 12.8%

## In other countries

No other national tariff on border.bot has live lines under 9404.40 yet.

- [The Harmonized System text for 9404.40](https://border.bot/hs-codes/940440)

- Previous subheading: [9404.30](https://border.bot/countries/united-states/hs-codes/940430) Sleeping bags
- Next subheading: [9404.90](https://border.bot/countries/united-states/hs-codes/940490) Other

## Frequently asked questions

### How many national tariff lines does the United States tariff have under HS 9404.40?

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.

### What is the duty on HS 9404.40 in the United States?

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.

## Sources and updates

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.

Official source files:

- https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false

Machine-readable: https://border.bot/countries/united-states/hs-codes/940440.json