Bedding Set (3 piece)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9404401000 | 14.4% | CN | US | 官方文档 |
| 6304191000 | 21.9% | CN | US | 官方文档 |
| 9404409005 | 22.8% | CN | US | 官方文档 |
| 6302313020 | 29.4% | CN | US | 官方文档 |
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AI分析
🛏️ Bedding Set (3-Piece)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 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).
⚠️ 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.
📦 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% |
🔍 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 – accurate classification is critical.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 (Current Trade Environment)
🎯 1. 9404.40.10.00 – 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 × 14.4% |
| De Minimis Eligibility | ❌ No (Standard rule for China-origin goods) |
| Legal Basis | Base Tariff + Section 122 Tariff |
📌 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."
🎯 2. 6304.19.10.00 – 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 × 21.9% |
| De Minimis Eligibility | ❌ No |
| Legal Basis | Base Tariff + Section 301 (7.5%) + Section 122 (10%) |
📌 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.
🎯 3. 9404.40.90.05 – 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 × 22.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis | Base Tariff + Section 122 (10%) |
📌 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.
🎯 4. 6302.31.30.20 – 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 × 29.4% |
| De Minimis Eligibility | ❌ No |
| Legal Basis | Base Tariff + Section 301 (7.5%) + Section 122 (10%) |
📌 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."
🛠️ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Documentation Checklist (Essential)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification | ✔️ | Must clearly state: "3-Piece Bedding Set," contents (e.g., 1 Flat Sheet, 1 Fitted Sheet, 2 Pillowcases), material (100% Cotton, etc.). |
| ✅ Product Photos | ✔️ | Show the set together, labels, and fabric texture. |
| ✅ Commercial Invoice | ✔️ | List items individually or as a set with total value. Avoid vague terms like "Textiles." |
| ✅ Packing List | ✔️ | Detail package dimensions and weight. |
| ✅ Origin Certificate | ✔️ | If not CN origin, may qualify for lower rates. |
✅ 2. Classification Strategy (Critical Tips)
🔥 “Classify as Bedding, Not Linen, to Save 15%!”
| 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%). |
📌 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.
✅ 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. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Duty Rate (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 9404.40.10.00 |
14.4% | Best option if classified as bedding article. |
| 🇺🇸 USA | 6302.31.30.20 |
29.4% | High tax for bed linen. |
| 🇪🇺 EU | 6302.31 |
~8-10% | No Section 301/122; standard MFN rate. |
| 🇨🇳 China | 6302.31 |
~10-15% | Import duty varies; check local policies. |
| 🇬🇧 UK | 6302.31 |
~8-10% | Post-Brexit tariffs apply. |
📌 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.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring as "Bed Linen" when it's a "Bedding Set"
👉 Result: 29.4% tax instead of 14.4% → Loss of Profit!
❌ Mistake 2: Vague Description "Textiles"
👉 Result: Customs may assign a high-default rate or hold shipment.
❌ Mistake 3: Ignoring Section 122 & 301 Surtaxes
👉 Result: Unexpected high costs at clearance.
✅ Correct Practice:
"3-Piece Cotton Bedding Set (Fitted Sheet, Flat Sheet, Pillowcases), for Household Use, Model ABC, 100% Cotton"
🎯 VII. Conclusion: Professional Classification, Cost Savings!
🎯 Remember:
🔹 "Bedding > Linen: Save 15% Tax!"
🔹 "Classify as 9404.40.10.00 if possible: 14.4% Total Duty"
🔹 "Avoid 6302.31.30.20: 29.4% Total Duty!"
📌 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.
📣 Immediate Action:
📞 Consult a Customs Broker + Provide Product Photos + Apply for Advance Ruling (if necessary)
🚀 Clear Goods Smoothly, Reduce Costs, Maximize Profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Dollar Saved is a Dollar Earned!
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。