HTS Code 940440: Quilts, bedspreads, eiderdowns and duvets (comforters): — 2026 US Tariff Rates
Data sourced from USITC 2026 Harmonized Tariff Schedule · Last verified May 31, 2026
Quick Answer
HTS 940440 = Quilts, bedspreads, eiderdowns and duvets (comforters):
Duty rate: 4.4% · Unit: 94-digit · Column 1: 4.4%
About This HTS Subheading
This 6-digit Harmonized Tariff Schedule subheading (940440) covers quilts, bedspreads, eiderdowns and duvets (comforters):. The table below lists all 8-digit and 10-digit statistical suffixes under this subheading, including General, Special (Free Trade Agreement), and Column 2 duty rates. Data is sourced from the official USITC 2026 Harmonized Tariff Schedule Revision 9. Always verify final classifications and duty rates with US Customs and Border Protection (CBP) before importing.
Complete Classification Table
All 8-digit and 10-digit tariff codes under HTS subheading 940440. Use this table to find the correct statistical suffix and applicable duty rate for your product.
| HTS Code | Full Description | General Rate | Special Rate | Column 2 Rate |
|---|---|---|---|---|
9404.40.10.00 |
Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (362) | 4.4% | Free (AU,BH,CL,CO,E*,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% |
9404.40.90 |
Other | 12.8% | Free (AU,BH,CL,CO,E*,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 90% |
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 | — | — | — |
9404.40.90.36 |
Other (899) | — | — | — |
Duty Estimator
Enter your product value to estimate the import duty. This is an estimate only — actual duties are assessed by CBP at the port of entry.
Quick Answer: HTS 940440 Duty Rates
HTS subheading 940440 (quilts, bedspreads, eiderdowns and duvets (comforters):) contains 6 sub-classifications.
Suffix 9404.40.10.00: General rate 4.4%, Special (FTA): Free (AU,BH,CL,CO,E*,IL,JO,KR,MA,OM,P,PA,PE,S,SG).
Suffix 9404.40.90: General rate 12.8%, Special (FTA): Free (AU,BH,CL,CO,E*,IL,JO,KR,MA,OM,P,PA,PE,S,SG).
Always verify with CBP — Section 301, Section 232, and ADD/CVD may apply.
What Importers Need to Know About HTS Chapter 94
This subheading falls under an HTS chapter covering furniture including seating, office furniture, kitchen cabinets, mattresses, bedding, lamps, and prefabricated buildings. Importers of these products should be aware of the following trade compliance considerations:
Furniture from China faces Section 301 List 3 (25%) + anti-dumping duties on wooden bedroom furniture, upholstered seating, and other categories. Country of origin rules under GRI 3 for unassembled/KD furniture.
For the specific subheading HTS 940440, we recommend you:
- Verify the correct 10-digit statistical suffix — even within a 6-digit subheading, duty rates can differ significantly between suffixes
- Check FTA eligibility — if your product qualifies for preferential treatment under USMCA, KORUS, or another FTA, you may reduce or eliminate duties by providing the required origin certification
- Monitor for trade remedy changes — Section 301, Section 232, and anti-dumping duties are updated periodically. A rate that was correct last quarter may have changed
- Consult CBP resources — for binding classification rulings, CBP's National Commodity Specialist Division provides written determinations
Frequently Asked Questions About HTS 940440
What is the import duty rate for products under HTS 940440?
Duty rates for HTS 940440 vary by the specific 8- or 10-digit statistical suffix and the country of origin. Suffix 9404.40.10.00 has a General rate of 4.4% with Special (FTA) rates available: Free (AU,BH,CL,CO,E*,IL,JO,KR,MA,OM,P,PA,PE,S,SG). Suffix 9404.40.90 has a General rate of 12.8% with Special (FTA) rates available: Free (AU,BH,CL,CO,E*,IL,JO,KR,MA,OM,P,PA,PE,S,SG). Always verify the exact duty rate with US Customs and Border Protection before importing, as rates may change and additional trade remedies (Section 301, Section 232, anti-dumping) may apply depending on the country of origin.
Can I get duty-free treatment for goods classified under HTS 940440?
While the General rate for this heading is not zero, many products qualify for duty-free or reduced-rate treatment under Free Trade Agreements (USMCA, KORUS, and others) if they meet the applicable rules of origin. Check the Special rate column for your specific country of origin. You must provide origin certification to claim FTA preferences.
How do I know if I am using the correct HTS classification?
The correct HTS classification depends on the specific product's composition, function, and in some cases its country of origin. For binding certainty, you can request a written ruling from CBP's National Commodity Specialist Division. Misclassification can result in retroactive duties, penalties under 19 USC §1592, and interest on underpaid amounts. For products classified under heading 940440, the key classification factors include the General Rules of Interpretation (GRI), Section Notes, and Chapter Notes. When in doubt, consult a licensed customs broker.
HTS Chapter 94 Classification Guide: Furniture, Bedding, Lamps & Miscellaneous Manufactured Articles
Chapter 94 covers furniture, bedding, mattresses, lighting fixtures, prefabricated buildings, and miscellaneous manufactured articles. Furniture classification depends on the room of use (bedroom, kitchen, office, outdoor) and material (wood, metal, plastic). The seat and frame material both affect classification.
Common Misclassification Errors
- Classifying unassembled (KD) furniture under the wrong heading — unassembled furniture is still classified as furniture under Chapter 94, not as raw materials
- Confusing lighting fixtures (9405) with electrical equipment (Chapter 85) — a decorative lamp is Chapter 94, while a bare electrical fixture may be Chapter 85
- Failing to account for anti-dumping duties on Chinese wooden bedroom furniture and upholstered seating, which are among the most actively enforced ADD orders
Duty Calculation Tips for HTS 940440
Furniture from China faces Section 301 List 3 (25% additional duty) plus extensive anti-dumping orders on wooden bedroom furniture, upholstered seating, and other categories. Country of origin for unassembled (KD) furniture is determined under GRI 3. Many furniture products qualify for duty-free treatment under USMCA if manufactured in Canada or Mexico.
Chapter 94 Frequently Asked Questions
What anti-dumping duties apply to Chinese furniture?
Chinese wooden bedroom furniture faces anti-dumping duties ranging from 1-216% depending on the manufacturer. Upholstered seating, wooden cabinets, and other furniture categories also face ADD. These ADD rates are company-specific — the China-wide rate applies to uncooperative respondents. Check Commerce Department orders for your specific supplier.
How does Section 301 affect furniture imports from China?
Most Chinese-origin furniture faces Section 301 List 3 additional duties of 25% on top of the regular MFN duty (0-8%). Combined with anti-dumping duties, the total effective rate on Chinese furniture can exceed 40-50%. Consider sourcing from Vietnam, Mexico, or other non-Section-301 countries.
How is unassembled (knock-down) furniture classified?
Unassembled or knock-down (KD) furniture is classified as complete furniture under Chapter 94, not as separate components under material chapters. The classification is based on the assembled product's essential character. All components shipped together as a set are classified as furniture.
Are mattresses and bedding classified under the same heading as furniture?
Yes. Mattresses and bedding support articles fall under heading 9404 (mattress supports, mattresses, sleeping bags). This is separate from seating furniture (9401) and other furniture (9403). Spring interiors, foam mattresses, and sleeping bags each have their own subheadings.
Can furniture from USMCA countries enter duty-free?
Yes, most furniture manufactured in USMCA countries qualifies for duty-free treatment if it meets the rules of origin. For wooden furniture, the wood must be processed and the furniture assembled in a USMCA country. For metal furniture, the metal must be fabricated in a USMCA country. Check the specific rule of origin for your product.
This HTS classification data is programmatically parsed from the official 2026 US International Trade Commission (USITC) Harmonized Tariff Schedule Revision 9. The PoliteDraft data engine aggregates 8-digit and 10-digit statistical suffixes under their 6-digit subheading parents to create comprehensive, data-rich reference pages. Our editorial team reviews data parsing accuracy against the official USITC source files. This database is provided for informational and preliminary research purposes only. PoliteDraft is not a licensed customs broker or legal advisor.
Related HTS Codes in This Section
Trade & Compliance Insights for Chapter 94
Expert analysis on tariff policy, trade remedies, and compliance strategies relevant to HTS 940440.
View all insights →Browse All HTS Codes in This Section
See the complete list of HTS subheadings under the same section as 940440.
View Section Overview →