Find HS Code and trade information for COMFORTER

Comforter (Quilts, Bedspreads, Eiderdowns & Duvets) - HS Code 9404.40.90.05 - Customs Classification & Considerations

Based on the provided information, your declared item, "Comforter," falls under HS Code 9404.40.90.05. Here's a detailed breakdown to help you understand this classification and associated customs requirements:

1. HS Code Structure & Meaning:

• 94: Chapter 94 – Furniture; bedding, mattresses, support, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included. This chapter broadly covers items used for furnishing homes and providing comfort.
• 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. This narrows down the category to bedding articles.
• 40: Quilts, bedspreads, eiderdowns and duvets (comforters). Specifically identifies your product type.
• 90: Other. This indicates that the comforter doesn't fall into more specific subcategories within 9404.40.
• 05: With outer shell of cotton. This further specifies the material composition of the outer shell.

2. Product Scope & Classification Notes:

• This HS code covers comforters, quilts, bedspreads, eiderdowns, and duvets that are stuffed or internally fitted with any material (e.g., down, feathers, synthetic fibers) or made of cellular rubber or plastics.
• The key characteristic for this classification is the presence of stuffing or internal fitting.
• Important: The outer shell material is crucial. Since your item is specified as "With outer shell of cotton," this code is appropriate. If the outer shell is made of a different material (e.g., polyester, silk), a different HS code within 9404.40 may apply.

3. Tax Information:

• Basic Duty: 12.8%
• Additional Duty: 0.0%
• Additional Duty (Post April 2, 2025): 30%
• Total Tax: 42.8% (current rate)

4. Key Considerations & Required Documentation:

• Material Composition: Accurate declaration of the outer shell material is vital. Customs authorities may request a material composition report to verify the cotton content.
• Single Invoice: Ensure the invoice clearly states the material composition and quantity of the comforters.
• Country of Origin: The country of origin must be accurately declared, as this impacts the applicable tax rates and potential trade agreements.
• Valuation: The declared value of the comforters should be accurate and reflect the transaction value.
• Certification (Potential): Depending on the importing country's regulations, you may need to provide certifications related to the cotton content (e.g., organic cotton certification, origin certification). Please verify the specific requirements of the importing country.
• Post April 2, 2025 Tariffs: Be aware of the upcoming additional duty of 30% effective April 2, 2025. Factor this into your pricing and planning.

5. Recommendation:

• Double-check the material composition: Confirm that the outer shell is indeed 100% cotton. If there are any other materials present, consult with a customs broker to determine the correct HS code.
• Verify import country regulations: Contact the customs authorities or a customs broker in the importing country to confirm any specific documentation or certification requirements.
• Consider a customs broker: Engaging a customs broker can help ensure accurate classification, smooth clearance, and compliance with all applicable regulations.

Disclaimer: This information is for general guidance only and does not constitute professional customs advice. Customs regulations are complex and subject to change. It is essential to consult with a qualified customs broker or customs authority for specific advice related to your import situation.