Bedding Set (3 piece)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9404401000 | 14.4% | CN | US | Official Doc |
| 6304191000 | 21.9% | CN | US | Official Doc |
| 9404409005 | 22.8% | CN | US | Official Doc |
| 6302313020 | 29.4% | CN | US | Official Doc |
Product Images
AI Analysis
ποΈ Bedding Set (3-Piece)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Bedding Sets"?
A 3-Piece Bedding Set is a core household textile product, typically including items like fitted sheets, flat sheets, and pillowcases, or sometimes a duvet cover and pillowcases. In international trade, the classification depends heavily on material composition, specific usage, and structural features (whether it includes the inner filling or just the shell).
β οΈ Key Distinction Points:
- If it is a complete set (e.g., sheets + pillowcases) made of cotton/mix, it often falls under Chapter 94 (Bedding) or Chapter 63 (Textile Bedding).
- If it is primarily a cover/duvet cover (shell only), it may fall under 6304.19.10.00.
- If it is a bedspread/canopy type, it may fall under 9404.40.10.00.
- Material matters: Cotton vs. Synthetic affects duty rates significantly.
π¦ II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Applicable Scenario | Key Feature |
|---|---|---|---|
9404.40.10.00 |
Bedding articles (e.g., bed spreads, bed canopies, pillows) | Often includes cotton-made bed sheets or comforters; fits the "bedding category" broadly. | Lowest Tax: 14.4% |
6304.19.10.00 |
Other furnishing articles (Cotton bedspreads/covers) | Inferred as cotton or blended fabric covers; matches "other cotton bed spreads." | Medium Tax: 21.9% |
9404.40.90.05 |
Other bedding articles (Bedding/bed cover sets) | Inferred as cotton shell; fallback category for bedding sets not elsewhere specified. | Medium-High Tax: 22.8% |
6302.31.30.20 |
Made-up bed linen (Cotton) | Matches "bed linen" use; includes sheets; specific to cotton bed linen. | Highest Tax: 29.4% |
π Important Reminder:
- 9404.40.10.00 is generally the most cost-effective if the product can be classified as a "bed spread" or general "bedding article."
- 6302.31.30.20 is for bed linen (sheets, pillowcases) specifically, which often carries higher duties due to being classified as "made-up textile" rather than "bedding article."
- The difference between 14.4% and 29.4% is significant β accurate classification is critical.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: 2025/2026 (Current Trade Environment)
π― 1. 9404.40.10.00 β Bedding Articles (Best Case Scenario)
| Item | Content |
|---|---|
| Base Duty Rate | 4.4% |
| Section 301 Surcharge | 0.0% |
| Section 122 Surcharge | 10.0% |
| Total Duty Rate | 14.4% |
| Tax Calculation | CIF Value Γ 14.4% |
| De Minimis Eligibility | β No (Standard rule for China-origin goods) |
| Legal Basis | Base Tariff + Section 122 Tariff |
π Explanation:
- This code has no Section 301 surcharge (0%), which is a huge advantage.
- The 10% Section 122 tariff is applied, but the total remains the lowest among the options.
- Ideal for products that can be described as "bed spreads," "canopies," or general "bedding articles" rather than just "sheets."
π― 2. 6304.19.10.00 β Other Furnishing Articles (Cotton Bed Spreads)
| Item | Content |
|---|---|
| Base Duty Rate | 4.4% |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10.0% |
| Total Duty Rate | 21.9% |
| Tax Calculation | CIF Value Γ 21.9% |
| De Minimis Eligibility | β No |
| Legal Basis | Base Tariff + Section 301 (7.5%) + Section 122 (10%) |
π Explanation:
- If classified as a "cotton bed spread" or "furnishing article," you incur a 7.5% Section 301 surcharge.
- Total tax is 21.9%, which is significantly higher than9404.40.10.00.
- Use this if the product is clearly a cover/bedspread but doesn't fit the "bedding article" definition of 9404.
π― 3. 9404.40.90.05 β Other Bedding Articles (Fallback)
| Item | Content |
|---|---|
| Base Duty Rate | 12.8% |
| Section 301 Surcharge | 0.0% |
| Section 122 Surcharge | 10.0% |
| Total Duty Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Eligibility | β No |
| Legal Basis | Base Tariff + Section 122 (10%) |
π Explanation:
- This is a "catch-all" for bedding not specified elsewhere.
- Higher base rate (12.8%) but no Section 301 surcharge.
- Total 22.8% is competitive compared to textile codes but higher than9404.40.10.00.
π― 4. 6302.31.30.20 β Made-up Bed Linen (Cotton)
| Item | Content |
|---|---|
| Base Duty Rate | 11.9% |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10.0% |
| Total Duty Rate | 29.4% |
| Tax Calculation | CIF Value Γ 29.4% |
| De Minimis Eligibility | β No |
| Legal Basis | Base Tariff + Section 301 (7.5%) + Section 122 (10%) |
π Explanation:
- Highest Tax Rate: 29.4%.
- This code is for bed linen (sheets, pillowcases). If your 3-piece set is primarily sheets, this is the default.
- Suffers from both Section 301 (7.5%) and Section 122 (10%) surcharges.
- Avoid if possible unless the product is unmistakably "bed linen."
π οΈ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
β 1. Documentation Checklist (Essential)
| Document | Required | Notes |
|---|---|---|
| β Product Specification | βοΈ | Must clearly state: "3-Piece Bedding Set," contents (e.g., 1 Flat Sheet, 1 Fitted Sheet, 2 Pillowcases), material (100% Cotton, etc.). |
| β Product Photos | βοΈ | Show the set together, labels, and fabric texture. |
| β Commercial Invoice | βοΈ | List items individually or as a set with total value. Avoid vague terms like "Textiles." |
| β Packing List | βοΈ | Detail package dimensions and weight. |
| β Origin Certificate | βοΈ | If not CN origin, may qualify for lower rates. |
β 2. Classification Strategy (Critical Tips)
π₯ βClassify as Bedding, Not Linen, to Save 15%!β
| Scenario | Recommended HS Code | Reason |
|---|---|---|
| Set includes comforter/duvet cover | 9404.40.10.00 |
Fits "bedding article" definition; lowest tax. |
| Set is just sheets/pillowcases | 6302.31.30.20 |
But tax is high (29.4%). Try to argue "bedding set" if possible. |
| Set is a bedspread/cover | 6304.19.10.00 |
Mid-range tax (21.9%). |
| Unspecified bedding | 9404.40.90.05 |
Fallback option (22.8%). |
π Strategy:
- If your 3-piece set includes a duvet cover or quilt, classify under 9404.40.10.00 (14.4%) instead of6302(29.4%).
- Clearly describe the product as "Bedding Set" rather than "Bed Linen" in the invoice and declaration.
- Provide photos showing the set as a cohesive unit, not just separate sheets.
β 3. Special Handling
| Situation | Advice |
|---|---|
| Mixed Materials | If >50% cotton, use cotton-based codes. If synthetic, rates may vary (not in provided data). |
| Private Label | Ensure branding does not imply a different classification (e.g., "Medical Bedding"). |
| Sample vs. Bulk | Samples may have different duty rates; declare accurately as "Commercial Sample" if applicable. |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Duty Rate (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 9404.40.10.00 |
14.4% | Best option if classified as bedding article. |
| πΊπΈ USA | 6302.31.30.20 |
29.4% | High tax for bed linen. |
| πͺπΊ EU | 6302.31 |
~8-10% | No Section 301/122; standard MFN rate. |
| π¨π³ China | 6302.31 |
~10-15% | Import duty varies; check local policies. |
| π¬π§ UK | 6302.31 |
~8-10% | Post-Brexit tariffs apply. |
π Conclusion:
- US Market: Classification is critical. Saving 15% by choosing9404.40.10.00over6302.31.30.20is significant.
- Other Markets: Tariffs are generally lower and more stable.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring as "Bed Linen" when it's a "Bedding Set"
π Result: 29.4% tax instead of 14.4% β Loss of Profit!
β Mistake 2: Vague Description "Textiles"
π Result: Customs may assign a high-default rate or hold shipment.
β Mistake 3: Ignoring Section 122 & 301 Surtaxes
π Result: Unexpected high costs at clearance.
β Correct Practice:
"3-Piece Cotton Bedding Set (Fitted Sheet, Flat Sheet, Pillowcases), for Household Use, Model ABC, 100% Cotton"
π― VII. Conclusion: Professional Classification, Cost Savings!
π― Remember:
πΉ "Bedding > Linen: Save 15% Tax!"
πΉ "Classify as 9404.40.10.00 if possible: 14.4% Total Duty"
πΉ "Avoid 6302.31.30.20: 29.4% Total Duty!"
π Tip:
If your product can be described as a "Bed Spread," "Duvet Cover," or "Comforter," use 9404.40.10.00.
If it is strictly "Sheets + Pillowcases," consider negotiating with customs or providing additional product details to support a 9404 classification if possible.
π£ Immediate Action:
π Consult a Customs Broker + Provide Product Photos + Apply for Advance Ruling (if necessary)
π Clear Goods Smoothly, Reduce Costs, Maximize Profits!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Dollar Saved is a Dollar Earned!
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.