Bedding
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6304191000 | 21.9% | CN | US | Official Doc |
| 6302322060 | 21.4% | CN | US | Official Doc |
| 6302390030 | 21.8% | CN | US | Official Doc |
| 9404902060 | 23.5% | CN | US | Official Doc |
| 6304111000 | 29.5% | CN | US | Official Doc |
| 9404409036 | 22.8% | CN | US | Official Doc |
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AI Analysis
ποΈ Bedding (εΊδΈη¨ε)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand βBeddingβ?
Bedding refers to the textiles used on a bed, including sheets, pillowcases, duvet covers, and bedspreads. In international trade, classification depends heavily on material composition and specific form. Based on common sense and trade data, these items are typically made of cotton, synthetic fibers, or other textile materials.
β οΈ Key Distinction:
- If it is a bedspread/cover (covering the whole bed) β Likely 6304 (Other furnishing articles).
- If it is sheets/pillowcases β Likely 6302 (Bed, table, toilet, or kitchen linen).
- If it is a pillow (filled) β Likely 9404 (Mattress supports; articles of bedding).
- If it is generic/other bedding articles β Likely 9404.90 (Other bedding articles).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
| HS Code | Product Description | Application Scenario | Material Inference |
|---|---|---|---|
6304.19.10.00 |
Bedspreads of cotton or other textile materials | Bed covers, quilts, decorative throws | 𧡠Cotton/Other Fibers |
6302.32.20.60 |
Bed linen of synthetic fibers | Synthetic sheets, polyester pillowcases | 𧬠Synthetic Fibers |
6302.39.00.30 |
Other bed linen (e.g., wool/silk excluded) | Mixed fibers, non-silk, non-wool bedding | π§Ά Other Textiles |
9404.90.20.60 |
Other bedding articles (e.g., pillows) | Filled pillows, mattress toppers | π Filled Items |
6304.11.10.00 |
Bedspreads of cotton (specific subset) | High-thread-count cotton bedspreads | πΏ 100% Cotton |
9404.40.90.36 |
Other bedding articles (general "other" category) | Miscellaneous bedding items not elsewhere specified | π¦ General Bedding |
π Key Reminder:
- 6302 vs. 6304: 6302 is for linen (sheets, pillowcases), 6304 is for furnishing items (bedspreads, covers).
- 9404: Reserved for filled items like pillows or cushions, not flat textiles.
- Material Matters: Classification changes drastically between Cotton (6304/6302), Synthetic (6302), and Filled (9404).
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. 6304.19.10.00 β Bedspreads (Cotton/Other Textiles)
| Item | Content |
|---|---|
| Base Tariff | 4.4% (ad valorem) |
| Section 301 Surtax | +7.5% (25% reduced rate category) |
| Section 122 Tariff | +10% (Specific textile/wardrobe provision) |
| Total Tariff Rate | 21.9% |
| Tax Calculation | CIF Value Γ 21.9% |
| De Minimis Eligibility | β Not Eligible (Deny de minimis for textile surtaxes) |
| Legal Basis Path | Base: 6304.19.10.00 β Section 301: 7.5% β Section 122: 10% |
π Explanation:
- Base rate is relatively low (4.4%).
- Section 301 adds 7.5% (some textile categories have reduced 301 rates).
- Section 122 adds a specific 10% tariff for certain textiles/wardrobe articles.
- Total: 21.9% β Moderate to High. Must include all surcharges in cost modeling.
π― 2. 6302.32.20.60 β Bed Linen, Synthetic Fibers
| Item | Content |
|---|---|
| Base Tariff | 11.4% (ad valorem) |
| Section 301 Surtax | 0.0% (Exempt or low-rate category) |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 21.4% |
| Tax Calculation | CIF Value Γ 21.4% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | Base: 6302.32.20.60 β Section 301: 0.0% β Section 122: 10% |
π Note:
- Base rate is higher (11.4%) but Section 301 surtax is 0% for this specific subheading.
- Section 122 still applies +10%.
- Total: 21.4% β Slightly lower than cotton bedspreads due to no 301 surtax.
π― 3. 6302.39.00.30 β Other Bed Linen
| Item | Content |
|---|---|
| Base Tariff | 4.3% (ad valorem) |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 21.8% |
| Tax Calculation | CIF Value Γ 21.8% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | Base: 6302.39.00.30 β Section 301: 7.5% β Section 122: 10% |
π Explanation:
- Similar to6304.19.10.00in structure: Low base + 301 + 122.
- Total: 21.8% β Competitive rate for non-synthetic bed linen.
π― 4. 9404.90.20.60 β Other Bedding Articles (e.g., Pillows)
| Item | Content |
|---|---|
| Base Tariff | 6.0% (ad valorem) |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 23.5% |
| Tax Calculation | CIF Value Γ 23.5% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | Base: 9404.90.20.60 β Section 301: 7.5% β Section 122: 10% |
π Note:
- Classified under 9404 (Furniture/Bedding articles), not textiles.
- Base rate 6.0%, plus 301 (7.5%) and 122 (10%).
- Total: 23.5% β Highest among the listed codes. Be cautious with filled items.
π― 5. 6304.11.10.00 β Bedspreads of Cotton
| Item | Content |
|---|---|
| Base Tariff | 12.0% (ad valorem) |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 29.5% |
| Tax Calculation | CIF Value Γ 29.5% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | Base: 6304.11.10.00 β Section 301: 7.5% β Section 122: 10% |
π Warning:
- Highest Base Rate (12.0%) among bedspreads.
- Total: 29.5% β Significant cost impact. Ensure correct material declaration (Cotton vs. Other).
π― 6. 9404.40.90.36 β Other Bedding Articles (General)
| Item | Content |
|---|---|
| Base Tariff | 12.8% (ad valorem) |
| Section 301 Surtax | 0.0% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | Base: 9404.40.90.36 β Section 301: 0.0% β Section 122: 10% |
π Explanation:
- High base rate (12.8%) but no Section 301 surtax.
- Total: 22.8% β Balanced rate. Suitable for generic bedding items not specifically classified elsewhere.
π οΈ IV. Customs Clearance Practical Advice (Battle-Proven Pitfall Avoidance Guide)
β 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must detail material composition (e.g., "100% Cotton", "Polyester"), thread count, filling material. |
| β Product Photos | βοΈ | Clear images of item, labels, care tags, and packaging. |
| β Commercial Invoice | βοΈ | Must accurately describe item as "Bed Linen," "Bedspread," or "Pillow," not generic "Textile." |
| β Packing List | βοΈ | Detail weight, dimensions, and item count. |
| β Certificate of Origin | βοΈ | Required for origin verification (China). |
| β Third-Party Test Report | βοΈ | For material composition verification (e.g., FTC fiber content). |
β 2. Declaration Tips (Key Mantra)
π₯ βMaterial First, Form Second, Name Precise, Tax Minimized!β
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Cotton Bedspread | 6304.11.10.00 or 6304.19.10.00 |
Misdeclare as "Sheet" β Wrong code |
| Polyester Sheet | 6302.32.20.60 |
Misdeclare as "Bedspread" β Higher tax |
| Filled Pillow | 9404.90.20.60 |
Misdeclare as "Textile" β 23.5% vs. higher |
| Generic Bedding | 9404.40.90.36 |
Vague description β Audit Risk |
β 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Material Items | Declare primary material (>50%). If ambiguous, use "Other" category (6302.39.00.30). |
| OEM Custom Bedding | Provide design specs. Avoid generic terms like "Bedding Set" without breakdown. |
| Gift Sets (Sheet + Pillow + Cover) | Declare each item separately if possible, or use the highest-tax component if bundled. |
| Pillows with Removable Covers | Pillow (9404) + Cover (6302/6304) if sold separately. If bundled, consult customs broker. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 6302.32.20.60 / 6304.19.10.00 |
21.4% β 29.5% | FTC Labeling | High Surtaxes Apply |
| π¨π³ China | 6302.32.00.00 |
5% β 8% | CCC (if applicable) | Lower base rates |
| πͺπΊ EU | 6302.32.00.00 |
0% β 4% | CE (if functional) | No Section 122/301 |
| π¬π§ UK | 6302.32.00.00 |
0% β 6% | UKCA | Post-Brexit rules |
| π―π΅ Japan | 6302.32.00.00 |
0% β 8% | PSE (if electrical) | Low base rates |
π Conclusion:
- USA has the highest total tariff burden due to Section 301 and Section 122.
- Material declaration is critical: Synthetic bed linen (6302.32.20.60) avoids 301 surtax, lowering total tax vs. Cotton bedspreads (6304.11.10.00).
- Avoid Misclassification: Declaring a pillow as a "sheet" will trigger audits and penalties.
π VI. Common Errors & Pitfall Guide (Lessons from the Field)
β Error 1: Declaring "Pillow" as "Textile Sheet"
π Consequence: Wrong HS Code β 23.5% vs. 21.9% + Potential Penalty + Delay.
β Error 2: Vague Description "Bedding Set"
π Consequence: Customs cannot determine material/form β Holds/Inspection β Delays.
β Error 3: Ignoring Section 122 (10%)
π Consequence: Underpayment of tax β Back Taxes + Interest.
β Error 4: Assuming De Minimis Applies
π Consequence: De Minimis is DENIED for textiles with surtaxes β Full payment required.
β Correct Practice:
β100% Cotton Quilted Bedspread, 90x90 inches, Decorative, Model XYZβ
OR
βPolyester Fitted Sheet, 120 GSM, Queen Size, Synthetic Fiberβ
π― VII. Conclusion: Precise Classification, Smooth Clearance!
π― Remember the Mantra:
πΉ βMaterial Dictates Code, Form Defines Subheading, Surtaxes Add 17.5%, De Minimis Dies.β
πΉ βHS Code Determines Cost, 1% Difference Means Thousands Saved!β
π Pro Tip:
- For large shipments, consider Advance Ruling from US Customs to confirm HS Code.
- For OEM clients, ensure invoices reflect specific product names (e.g., βCotton Duvet Coverβ) not generic terms.
- Negotiate FOB/CIF carefully: Tariffs apply to CIF value. Lower declared value? Fraud risk!
π£ Immediate Action:
π Consult a licensed customs broker + Provide material specs + Apply for Pre-Ruling
π Ensure compliant clearance, predictable costs, and faster release!
β¨ Professional clearance starts with precise classification!
πΌ Your bottom line depends on accurate HS Codes!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.