HS code for comforter
The U.S. HS code for a comforter is usually 9404.40.90.22 (polyester filled), with a 12.8% general duty and an estimated total of 25.3% from China and 25.3% from Vietnam once additional duties are added.
Estimates use tariff data as of October 22, 2026. The China and Vietnam estimates include Section 301: Forced labor action (12.5%). From China, Section 301: China list duty (7.5% or 25%) may also apply, up to 50.3% in total. Classifications and duty estimates are guidance based on the published HTSUS. The importer of record is responsible for the final classification.
Codes by variant
| Variant | HTS code | General duty | Est. from China |
|---|---|---|---|
| Polyester filled | 9404.40.90.22 | 12.8% | 25.3% |
- 9404.40.90.22: With outer shell of man-made fibers (666)
What decides the code
A comforter is a stuffed article of bedding classified under heading 9404, and the polyester filled version falls in 9404.40.90.22.
- The item is stuffed or internally fitted with filling, which places it in heading 9404 as an article of bedding.
- The outer shell is of man-made fibers, which leads to 9404.40.90.22 rather than a line for other shell materials.
- It is a comforter (quilt or duvet) rather than a mattress, cushion or pillow, which keeps it in the quilt and comforter subheading.
Common mistakes
- Classifying a comforter under 6302 as bed linen is wrong because bed linen covers flat sheets and cases, not stuffed bedding.
- Classifying it under 6301 as a blanket is wrong because a comforter is stuffed, and blankets are not internally filled.
- Classifying it under 9404.90 is wrong because that line covers pillows and cushions, not quilts and comforters.
Estimated U.S. duty by origin
- China
- 25.3% = 12.8% general + 12.5% Section 301: Forced labor actionMay also apply: Section 301: China list duty (7.5% or 25%). Up to 50.3%.
- Vietnam
- 25.3% = 12.8% general + 12.5% Section 301: Forced labor action
For HTS 9404.40.90.22, as a share of customs value, before fees. Check every measure for your entry with the tariff checker.
EU code and duty
- Polyester filled
- CN 9404 40 90, 3.7%
EU Combined Nomenclature 2026, third-country (erga omnes) duty. Preferential rates and EU trade remedy duties are not included.
Frequently asked questions
What is the HS code for a comforter?
The U.S. HTS code for a comforter is usually 9404.40.90.22 (polyester filled). The first six digits, 9404.40, are the international HS code.
What is the U.S. import duty on a comforter from China?
The U.S. general duty on HTS 9404.40.90.22 is 12.8%. With the additional duties that apply to goods of China (Section 301: Forced labor action (12.5%)), the estimated total is 25.3% of customs value. Section 301: China list duty (7.5% or 25%) may also apply depending on the exact product. From Vietnam the estimate is 25.3%. Tariff data as of October 22, 2026.
Tariff schedule pages
- 9404.40.90.22With outer shell of man-made fibers (666)
- Heading 9404Mattress 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
Related products
Codes checked against the USITC Harmonized Tariff Schedule retrieved October 22, 2026. Additional duties reviewed October 22, 2026. This is an estimate: the importer of record is responsible for classification.