{
  "summary": "HS code 9404.40 covers quilts, bedspreads, eiderdowns and duvets (comforters). It sits in heading 94.04 (mattress 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) in chapter 94 (furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings). Other goods of heading 94.04 are classified under 9404.10 (mattress supports), 9404.21 (mattresses, of cellular rubber or plastics, whether or not covered), 9404.29 (mattresses, of other materials), 9404.30 (sleeping bags) or 1 other.",
  "updatedAt": "2026-10-13",
  "facts": [
    {
      "label": "HS code",
      "value": "9404.40",
      "source": "border.bot release GLOBAL:hs #1"
    },
    {
      "label": "Covers",
      "value": "Quilts, bedspreads, eiderdowns and duvets (comforters)",
      "source": "border.bot release GLOBAL:hs #1"
    },
    {
      "label": "Heading",
      "value": "94.04: Mattress 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",
      "source": "border.bot release GLOBAL:hs #1",
      "url": "https://staging.border.bot/hs-codes/9404"
    },
    {
      "label": "Chapter",
      "value": "94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings",
      "source": "border.bot release GLOBAL:hs #1",
      "url": "https://staging.border.bot/hs-codes/94"
    },
    {
      "label": "Edition",
      "value": "HS2022",
      "source": "border.bot release GLOBAL:hs #1"
    },
    {
      "label": "Duty rates",
      "value": "Set by each country’s tariff",
      "source": null,
      "url": "https://staging.border.bot/countries"
    }
  ],
  "faq": [
    {
      "question": "What does HS code 9404.40 cover?",
      "answer": "HS code 9404.40 covers quilts, bedspreads, eiderdowns and duvets (comforters)."
    },
    {
      "question": "Which heading and chapter is HS code 9404.40 in?",
      "answer": "HS code 9404.40 is in heading 94.04 (mattress 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) in chapter 94 (furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings)."
    },
    {
      "question": "Where are goods of heading 94.04 classified when 9404.40 doesn’t fit?",
      "answer": "Other goods of heading 94.04 are classified under 9404.10 (mattress supports), 9404.21 (mattresses, of cellular rubber or plastics, whether or not covered), 9404.29 (mattresses, of other materials), 9404.30 (sleeping bags) or 1 other."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this code covers",
      "text": [
        "HS code 9404.40 covers quilts, bedspreads, eiderdowns and duvets (comforters).",
        "The legal text of the subheading is “Quilts, bedspreads, eiderdowns and duvets (comforters)”, in HS2022."
      ]
    },
    {
      "id": "not-covered",
      "title": "What it doesn’t cover",
      "text": [
        "Other goods of heading 94.04 are classified under 9404.10 (mattress supports), 9404.21 (mattresses, of cellular rubber or plastics, whether or not covered), 9404.29 (mattresses, of other materials), 9404.30 (sleeping bags) or 1 other."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "9404.40 is a six-digit subheading. Its first two digits, 94, are the chapter; the first four, 9404, are heading 94.04; the last two, 40, identify the subheading within the heading.",
        "Countries add their own digits after these six for their national tariff lines."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "No national tariff lines under 9404.40 are live on border.bot yet. Tariffs built on the Harmonized System (HS2022) use 9404.40 at six digits and add their own digits after it."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.",
        "This page was last updated on 13 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
  ],
  "data": {
    "type": "hs-subheading",
    "edition": "HS2022",
    "chapter": {
      "code": "94",
      "description": "Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings"
    },
    "heading": {
      "code": "9404",
      "description": "Mattress 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"
    },
    "subheading": {
      "code": "940440",
      "description": "Quilts, bedspreads, eiderdowns and duvets (comforters)",
      "levels": [
        "Quilts, bedspreads, eiderdowns and duvets (comforters)"
      ],
      "english": null,
      "keywords": []
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    "siblings": [
      {
        "code": "940410",
        "description": "Mattress supports"
      },
      {
        "code": "940421",
        "description": "Mattresses: Of cellular rubber or plastics, whether or not covered"
      },
      {
        "code": "940429",
        "description": "Mattresses: Of other materials"
      },
      {
        "code": "940430",
        "description": "Sleeping bags"
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      {
        "code": "940490",
        "description": "Other"
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      "indexable": true
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    "schedules": [],
    "provenance": [
      {
        "dataset": "GLOBAL:hs",
        "country": "GLOBAL",
        "kind": "hs",
        "seq": 1,
        "version": "mytraddal hs2022.csv (HS 2022)",
        "liveAt": "2026-10-13T08:43:06.218Z",
        "origin": "upload",
        "sourceUrls": []
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  "code": "940440",
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://staging.border.bot/legal/terms",
  "notice": "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.",
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