# HS code for duvets in the United States

> Duvets imported into the United States are usually classified under HS code 9404.40 when it is a quilt, bedspread, eiderdown or duvet. It sits in heading 94.04, “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”. The tariff of the United States has 5 national lines under this code. The general (MFN) duty in the United States on the national lines under 9404.40 is 4.4% or 12.8%, depending on the line.

Source: https://border.bot/countries/united-states/hs-codes/for/duvets
Last updated: 11 October 2026

## Key facts

- Most likely code: [9404.40](https://border.bot/hs-codes/940440)
- 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](https://border.bot/hs-codes/94)
- Candidate codes: 1
- HS edition: HS2022
- National lines: 5
- General duty (MFN): 4.4%, 12.8%

## Summary

Duvets imported into the United States are usually classified under HS code 9404.40 when it is a quilt, bedspread, eiderdown or duvet. It sits in heading 94.04, “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”. The tariff of the United States has 5 national lines under this code. The general (MFN) duty in the United States on the national lines under 9404.40 is 4.4% or 12.8%, depending on the line.

## How to choose the right code

Use 9404.40 when it is a quilt, bedspread, eiderdown or duvet.

Some similar goods are classified elsewhere: 6302.31 applies when it is a duvet cover with no filling, which is bed linen.

## Codes for duvets

Each code is listed with its legal text from the HS2022 Harmonized System release, quoted as published, and the condition under which it applies to duvets.

### [9404.40](https://border.bot/hs-codes/940440) (most likely)

Legal text: “Quilts, bedspreads, eiderdowns and duvets (comforters)”

Heading 94.04: “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”

Applies when it is a quilt, bedspread, eiderdown or duvet.

### [6302.31](https://border.bot/hs-codes/630231) (classified elsewhere)

Legal text: “Other bed linen: Of cotton”

Heading 63.02: “Bed linen, table linen, toilet linen and kitchen linen”

Applies when it is a duvet cover with no filling, which is bed linen.


## National lines in the United States

The tariff of the United States splits this code into 5 national lines, listed with their published text and general duty.

The general (MFN) duty in the United States on the national lines under 9404.40 is 4.4% or 12.8%, depending on the line. Import VAT or sales tax is charged on top, and de minimis rules can change what is due; the landed cost calculator works it out for a shipment.

### Under 9404.40

- 9404.40.10.00 “Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (362)”. General duty (MFN): 4.4%
- 9404.40.90.05 “Other > With outer shell of cotton (362)”. General duty (MFN): 12.8%
- 9404.40.90.22 “Other > With outer shell of man-made fibers (666)”. General duty (MFN): 12.8%
- 9404.40.90.23 “Other > With outer shell of other textile materials > Containing 85 percent or more by weight of silk or silk waste”. General duty (MFN): 12.8%
- 9404.40.90.36 “Other > With outer shell of other textile materials > Other (899)”. General duty (MFN): 12.8%


## Similar products

Products in the same category as duvets, or classified under the same headings.

- [Pillows](https://border.bot/hs-codes/for/pillows): 9404.90
- [Mattresses](https://border.bot/hs-codes/for/mattresses): 9404.21, 9404.29
- [Bath towels](https://border.bot/hs-codes/for/bath-towels): 6302.60
- [Bed sheets](https://border.bot/hs-codes/for/bed-sheets): 6302.31, 6302.21
- [Candles](https://border.bot/hs-codes/for/candles): 3406.00
- [Kitchen knives](https://border.bot/hs-codes/for/kitchen-knives): 8211.92
- [Mugs](https://border.bot/hs-codes/for/mugs): 6911.10, 6912.00

## Check your exact product

Describe your product, or paste its page, and the classifier suggests the code in the tariff of the United States with its reasons.

- [Classify your exact product](https://border.bot/tools/hs-code-classifier?product=duvet&destination=US)

## Classification depends on the exact product

The right code depends on what the product is made of, how it is made and what it is for, so two products sold as duvets can fall under different codes.

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.

## Frequently asked questions

### What is the HS code for duvets?

Duvets imported into the United States are usually classified under HS code 9404.40 when it is a quilt, bedspread, eiderdown or duvet. It sits in heading 94.04, “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”.

### What is the duty on duvets imported into the United States?

The general (MFN) duty in the United States on the national lines under 9404.40 is 4.4% or 12.8%, depending on the line. Import VAT or sales tax is charged on top, and de minimis rules can change what is due; the landed cost calculator works it out for a shipment.

## Sources and updates

The legal texts are from the HS2022 Harmonized System release, live on border.bot since 11 October 2026.

The national lines are from the tariff release of the United States (2026HTSRev21), live on border.bot since 9 October 2026.

The duty rates are from the live rates release, live on border.bot since 9 October 2026.

The conditions and questions on this page were written for duvets by border.bot and checked against those legal texts; the page changes when a new release goes live or the topic is reviewed again.

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/for/duvets.json
