HS code · 6-digit subheading
HS Code 9404.40 – Quilts, bedspreads, eiderdowns and duvets (comforters)
HS code 9404.40 is the 6-digit subheading for quilts, bedspreads, eiderdowns and duvets (comforters). It is used for down duvets, synthetic comforters, patchwork quilts, quilted bedspreads and silk eiderdowns.
What HS 9404.40 covers
This HS code covers a range of decorative and functional bedding items designed to cover a bed, providing warmth, comfort, and aesthetic appeal. This includes quilts, bedspreads, eiderdowns, and duvets (often referred to as comforters). The global trade in these articles is influenced by interior design trends, seasonal demand, and consumer preferences for specific materials and styles. Importers are typically countries with developed retail sectors, a high demand for home textiles, and a culture of interior decoration. Exporters often come from regions with strong textile manufacturing capabilities, offering diverse materials from cotton and polyester to down, feathers, and silk. Key considerations in trade include fabric quality, fill material (e.g., down, synthetic fiber), design complexity, size standardization, and compliance with flammability regulations. The market is dynamic, with trends shifting between minimalist designs and elaborate patterns.
- Covers
- Down duvets
- Synthetic comforters
- Patchwork quilts
- Quilted bedspreads
- Silk eiderdowns
- Cotton bedspreads
- Duvet inserts
- Coverlets
- Examples
- Brooklinen Down Comforter
- Pottery Barn Belgian Flax Linen Quilt
- IKEA RÖDTOPPA Duvet
- Cuddledown Eiderdown Comforter
- Laura Ashley Bedspread
- Lands' End Supima Cotton Quilt
Codes often confused with 9404.40
Common mistake. Can be confused with blankets (6301) if not clearly identified as a filled or quilted item for beds, or with other bedding articles (940490) if the specific type isn't clear.
Top exporters and importers of HS code 940440, 2025
In 2025, the largest exporter of HS code 940440 in UN Comtrade data was China, with 74% of world exports; the largest importer in UN Comtrade data was the United States, with 31% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 China $2.6B 74% of world exports
- 2 India $126M 3.6% of world exports
- 3 Poland $92M 2.6% of world exports
World total: $3.5B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $1.0B 31% of world imports
- 2 Japan $322M 9.9% of world imports
- 3 Germany $176M 5.4% of world imports
World total: $3.3B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for 9404.40
Brazil does not split HS 9404.40: its NCM code is 9404.40.00.
All Brazil NCM codes in heading 94.04 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
Questions about HS 9404.40
What is HS code 940440?
HS code 940440 is a 6-digit subheading in the Harmonized System that covers: Quilts, bedspreads, eiderdowns and duvets (comforters). This HS code covers a range of decorative and functional bedding items designed to cover a bed, providing warmth, comfort, and aesthetic appeal. This includes quilts, bedspreads, eiderdowns, and duvets (often referred to as comforters). The global trade in these articles is influenced by interior design trends, seasonal demand, and consumer preferences for specific materials and styles. Importers are typically countries with developed retail sectors, a high demand for home textiles, and a culture of interior decoration. Exporters often come from regions with strong textile manufacturing capabilities, offering diverse materials from cotton and polyester to down, feathers, and silk. Key considerations in trade include fabric quality, fill material (e.g., down, synthetic fiber), design complexity, size standardization, and compliance with flammability regulations. The market is dynamic, with trends shifting between minimalist designs and elaborate patterns.
What products fall under HS code 940440?
Down duvets, synthetic comforters, patchwork quilts, quilted bedspreads, silk eiderdowns, cotton bedspreads, duvet inserts, coverlets
What are common misclassifications for HS code 940440?
Can be confused with blankets (6301) if not clearly identified as a filled or quilted item for beds, or with other bedding articles (940490) if the specific type isn't clear.
Which countries are the top exporters of goods under HS code 940440?
In 2025, the top exporters of HS code 940440 in UN Comtrade data were China ($2.6B, 74% of world exports), India ($126M) and Poland ($92M). World exports came to about $3.5B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 940440?
In 2025, the top importers of HS code 940440 in UN Comtrade data were the United States ($1.0B, 31% of world imports), Japan ($322M) and Germany ($176M). World imports came to about $3.3B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 940440 structured?
HS code 940440 is a 6-digit subheading under the Harmonized System. The first 2 digits (94) identify the chapter, digits 3-4 (04) identify the heading, and digits 5-6 (40) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 940440?
In Brazil, HS code 940440 is NCM 9404.40.00. The last two digits are 00 because Brazil does not split this HS code further.