quilted mattress protector
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3921121100 | 39.2% | CN | US | 官方文档 |
| 3921131100 | 39.2% | CN | US | 官方文档 |
| 6304993500 | 28.8% | CN | US | 官方文档 |
| 6304930000 | 0.0% | CN | US | 官方文档 |
| 9404409005 | 22.8% | CN | US | 官方文档 |
| 9404401000 | 14.4% | CN | US | 官方文档 |
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AI分析
🛌 Quilted Mattress Protector: The Ultimate HS Code & Customs Clearance Guide (2026)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is a "Quilted Mattress Protector"?
A Quilted Mattress Protector is not merely a "sheet" or a "blanket." It is a specialized bedding accessory designed to protect the underlying mattress from spills, allergens, and wear. In international trade, its classification depends heavily on its composition, structure, and primary function.
The key distinction lies in whether it is considered: 1. A "Mattress" Accessory/Furnishing Article: If it is fitted with springs, stuffed, or made of cellular rubber/plastics, it may fall under Heading 9404. 2. A General Textile Furnishing Article: If it is simply fabric stitched together with filling (down, foam, fiber), it often falls under Heading 6304.
⚠️ Critical Distinction:
- If the protector is stuffed (contains foam, batting, or down) and quilted → It is typically classified as an Article of Bedding (Heading 9404).
- If it is a simple fitted sheet without stuffing → It is classified as a Textile Furnishing Article (Heading 6304).
- Most "Quilted Protectors" are stuffed, so Heading 9404 is the primary focus here.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided , here are the specific HS Codes and their tax implications. Note that while the data includes some plastic and other textile items, the core items for a quilted mattress protector are under Heading 9404.
| HS Code | Product Description | Key Features | Tax Rate (Total) |
|---|---|---|---|
9404.40.90.05 |
Quilts, bedspreads, eiderdowns and duvets (comforters): Other With outer shell of cotton | Most common for premium quilted protectors; outer fabric is cotton, inner filling is varied. | 0.0% |
9404.40.10.00 |
Quilts, bedspreads, eiderdowns and duvets: Of cotton, not containing any embroidery, lace... exceeding 6.35 mm or applique work | Simpler cotton protectors; no decorative trim over 6.35mm. | 0.0% |
6304.93.00.00 |
Other furnishing articles: Not knitted or crocheted, of synthetic fibers | If the protector is un-stuffed or considered a general textile item made of synthetics (e.g., polyester cover only). | 0.0% |
6304.99.35.00 |
Other furnishing articles: Of vegetable fibers (except cotton) | Rare for mattress protectors; applies only if made of bamboo, hemp, etc. | 0.0% |
3921.12.11.00 |
Cellular plastics of PVC combined with textiles | NOT a standard mattress protector. Applies to plastic sheets with textile backing. High tax (29.2%). | 29.2% |
3921.13.11.00 |
Cellular plastics of polyurethanes combined with textiles | NOT a standard mattress protector. Applies to PU foam sheets with textile backing. | 0.0% |
🔍 Key Takeaway:
For a standard quilted mattress protector, the most accurate HS Codes are9404.40.90.05or9404.40.10.00. Both have a 0.0% total tax rate.
Avoid misclassifying as plastic sheets (3921) unless it is a flat plastic sheet with textile backing, which is not typical for "quilted" products.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 Tariff Year
🎯 1. 9404.40.90.05 —— Quilts, Bedspreads, Eiderdowns (Other, Cotton Outer Shell)
| Item | Detail |
|---|---|
| Base Duty | 0.0% (General Rate of Duty) |
| Section 301 Surcharge | 0.0% (Not included in the 25% list for this specific HS) |
| IEEPA Surcharge | 0.0% (Not applicable to this category) |
| Total Tax Rate | 0.0% |
| Calculation | CIF Value × 0% = $0 |
| De Minimis Eligibility | ✅ Yes (Generally eligible for $800 de minimis, subject to CBP enforcement changes) |
| Legal Basis | HTSUS 9404.40.90.05 |
📌 Explanation:
- This is a zero-duty item under current US trade policy for textile bedding accessories.
- No additional Section 301 or IEEPA surcharges apply to this specific subheading.
- Cost Advantage: This is highly favorable for importers compared to electronics or plastics.
🎯 2. 9404.40.10.00 —— Quilts, Bedspreads (Of Cotton, No Embroidery/Lace >6.35mm)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 Surcharge | 0.0% |
| IEEPA Surcharge | 0.0% |
| Total Tax Rate | 0.0% |
| Calculation | CIF Value × 0% = $0 |
| De Minimis Eligibility | ✅ Yes |
| Legal Basis | HTSUS 9404.40.10.00 |
📌 Explanation:
- Similar to the above, but for simpler cotton designs without decorative trim.
- Also zero-duty.
⚠️ Warning: Misclassification Risk
| Incorrect HS Code | Product Type | Tax Rate | Risk |
|---|---|---|---|
3921.12.11.00 |
Plastic sheets with textile backing | 29.2% | High duty + potential misdeclaration penalties. |
6304.93.00.00 |
Synthetic furnishing article (un-stuffed) | 0.0% | Low risk, but may be rejected if the product is clearly "stuffed/quilted." |
📌 Note: If your product is not stuffed (e.g., a simple fitted sheet with no filling), it might be classified under
6304.93.00.00(0% tax). However, if it is quilted (implying stitching through layers, usually with batting/foam), it must be under 9404.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documentation Checklist (Non-negotiable)
| Document | Must Provide? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: Outer fabric (100% Cotton?), Filling (Foam, Polyester, Down?), Quilting type. |
| ✅ Commercial Invoice | ✔️ | Description must match HS Code: "Quilted Mattress Protector, Cotton Outer, Foam Filling" |
| ✅ Packing List | ✔️ | Include dimensions and weight. |
| ✅ Material Composition Label | ✔️ | Photos of care labels inside the product. |
| ✅ Third-Party Test Report | Optional but Recommended | Flammability test (CPSC 16 CFR Part 1632/1633) if selling in US. |
✅ 2. Declaration Tips (Golden Rules)
🔥 "Stuffed is 9404, Plain is 6304. Cotton is King, Tax is Zero!"
| Scenario | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| Quilted Protector (with filling) | 9404.40.90.05 |
6304.93.00.00 |
Potential audit; customs may reclassify and assess back taxes. |
| Simple Fitted Sheet (no filling) | 6304.93.00.00 |
9404.40.90.05 |
Usually harmless, but incorrect description. |
| Plastic-coated Protector | 3921.12.11.00 |
9404.40.90.05 |
29.2% tax evasion if misdeclared. |
✅ 3. Special Cases
| Scenario | Handling Advice |
|---|---|
| Bamboo/Viscose Covers | If outer shell is bamboo viscose, it may still be considered "synthetic" or "vegetable fiber." Clarify composition. May fall under 6304.99.35.00 (0% tax). |
| Waterproof Layers | If the protector has a PVC/PU waterproof layer, ensure it is not classified as 3921. The primary function is "bedding," so 9404 usually prevails if the textile component is dominant. |
| OEM Custom Orders | Provide client design specs to prove the product is a "mattress protector" and not a general blanket. |
🌍 V. Global Market Clearance Comparison (2026)
| Country/Region | Recommended HS Code | Duty Rate | Certification Requirement | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9404.40.90.05 |
0.0% | CPSC (Flammability) | No Section 301 duty. |
| 🇨🇳 China | 9404.40.90.00 |
Variable (Check local) | CCC (if applicable) | Import duties may apply for Chinese imports to China. |
| 🇪🇺 EU | 9404.90 |
0% - 4% | REACH, Oeko-Tex | Low duty, but strict chemical regulations. |
| 🇬🇧 UK | 9404.90 |
0% - 4% | UKCA, Oeko-Tex | Post-Brexit rules apply. |
📌 Conclusion:
The USA offers the most favorable duty rate (0%) for quilted mattress protectors, provided they are correctly classified under Heading 9404.
Avoid misclassification as plastic products (3921), which incurs a 29.2% tax.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring a "Quilted Mattress Protector" as a "Bed Sheet" (6301.29).
👉 Consequence: If the product is stuffed, customs will reclassify it to 9404, potentially causing delays and additional scrutiny. While both may be 0%, the description must be accurate.
❌ Error 2: Declaring a "Waterproof Mattress Protector" as "Plastic Sheet" (3921).
👉 Consequence: Incurring 29.2% duty unnecessarily. Most mattress protectors are primarily textile; the plastic layer is a coating, not the main material.
❌ Error 3: Ignoring Flammability Standards.
👉 Consequence: US Customs and Border Protection (CBP) may seize goods if they lack proper CPSC compliance documentation, even if duties are 0%.
✅ Correct Practice:
"Quilted Mattress Protector, 100% Cotton Cover, Polyester Batting Filling, Waterproof TPU Backing, Model XYZ, CPSC Compliant"
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
🎯 Remember the Rules:
🔹 "Quilted & Stuffed = 9404 (0% Duty)"
🔹 "Simple Sheet = 6304 (0% Duty)"
🔹 "Plastic Sheet = 3921 (29.2% Duty)"
🔹 "Description is Key: Be Specific!"
📌 Pro Tip:
If your mattress protector is made in Vietnam or Thailand, it may still enjoy 0% duty, but always verify the Country of Origin on the label.
For US imports, pre-classification (Ruling Letter) is recommended for large volumes to avoid audit risks.
📣 Immediate Action:
📞 Contact your freight forwarder + Provide product photos + Verify flammability compliance
🚀 Ensure 0% Duty clearance for your quilted mattress protectors!
✨ Professional Clearance Starts with Precise Classification!
💼 Your every dollar of cost deserves accurate calculation!
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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。