HS Code for Comforter

Comforters, also known as duvets, quilts, or eiderdowns, are classified under HS code 9404.40. This classification is part of the 2022 HS nomenclature updates which specifically separated these items from the broader "other" bedding category. The primary requirement for classification under heading 9404 is that the article must be "stuffed or internally fitted with any material," such as feathers, down, synthetic fibers, or wool. This distinguishes them from simple woven blankets. The classification is governed by Chapter 94, Note 1, and the specific subheading text. Comforters are considered articles of bedding rather than furnishing articles of heading 6304 because of their functional use and construction. The outer shell can be made of any textile material, but the defining characteristic is the internal filling and the quilting that holds the filling in place. This code applies regardless of the size (twin, queen, king) or the specific type of filling used.

Products Included

• Down-filled duvets
• Synthetic fiber-filled comforters
• Quilted bedspreads with internal padding
• Eiderdowns
• Weighted blankets with internal glass or plastic beads

Common Misclassification

A common error is classifying comforters as blankets under HS code 6301. The distinction is that blankets are typically a single layer of fabric (woven, knitted, or felted) without internal stuffing, whereas comforters are multi-layered and stuffed. Another misclassification occurs with 9404.90, which was the previous catch-all code for these items before the 9404.40 subheading was introduced. Additionally, decorative bed runners or thin bedspreads without stuffing should be classified under 6304. Importers must ensure that the "stuffed" nature of the product is clearly stated on the commercial invoice to avoid being diverted to the higher-duty rates often associated with Chapter 63 textile articles.

FAQ

What is the HS code for a comforter?

The HS code for comforters, duvets, and quilts is 9404.40.

Is a duvet cover classified under the same code?

No, a duvet cover (without stuffing) is classified as bed linen under heading 6302, as it lacks the internal filling required for heading 9404.