Product classification
HS code for Comforter: 9404.40
Quilts, bedspreads, eiderdowns and duvets (comforters).
Classification of comforter under HS 9404.40
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.
- Covers
- Down-filled duvets
- Synthetic fiber-filled comforters
- Quilted bedspreads with internal padding
- Eiderdowns
- Weighted blankets with internal glass or plastic beads
- Also under 9404.40
- 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. 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.
Top exporters and importers of HS 940440 (the code used for comforter), 2025
In 2025, the largest exporter of HS 940440 (the code used for comforter) 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.
Figures cover everything classified under HS 940440, not only comforter.
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 comforter
Brazil classifies comforter under NCM 9404.40.00: HS 9404.40 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about comforter
What is the HS code for Comforter?
The HS code for Comforter is 940440 (Quilts, bedspreads, eiderdowns and duvets (comforters)). The HS code for comforters, duvets, and quilts is 9404.40.
How do I classify Comforter for customs?
Comforter is classified under HS code 940440 — Quilts, bedspreads, eiderdowns and duvets (comforters). This is a 6-digit subheading level code.
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.
Which countries are the top exporters of comforter (HS 940440)?
In 2025, the top exporters of HS 940440 (the code used for comforter) 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 comforter (HS 940440)?
In 2025, the top importers of HS 940440 (the code used for comforter) 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.
Is the HS code for Comforter the same in all countries?
The base HS code 940440 for Comforter is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for comforter in Brazil?
In Brazil, comforter (HS 940440) is classified under NCM 9404.40.00.