Quilts, bedspreads, eiderdowns and duvets (comforters)

CN subheading 940440 covers quilts and duvets of all kinds - bedding articles consisting of an outer textile shell filled with a thermal insulating material, designed to be used as a bed covering. The subheading encompasses down and feather-filled duvets (goose or duck down, classified as premium natural insulation), synthetic-fill duvets (polyester hollow fibre, Dacron, Primaloft, Hollofil), silk duvets filled with mulberry or tussah silk floss, wool duvets filled with sheep wool, merino, cashmere or alpaca, as well as dual-weight all-season duvets and 4-in-1 duvet systems joined by press studs or zippers. The decisive classification criterion is the product's purpose as a bed-covering article for sleeping: a duvet must have a textile outer shell with a loose internal thermal filling, marketed as a standalone product. Subheading 940440 falls within heading 9404, covering bedding and similar furnishing articles. The HS Explanatory Notes to heading 9404 confirm that eiderdowns and quilts are included. The outer shell may be woven or knitted cotton, polyester, microfibre, sateen or silk - the shell material does not alter the classification, provided the filling gives the article its essential character as a duvet. Duvets must be distinguished from sleeping bags (940430), blankets and travelling rugs (heading 6301), and from duvet covers as separate textile articles. In case of classification doubt, traders are advised to apply for Binding Tariff Information (BTI) ruling from the competent customs authority.

Imports of quilts and duvets classified under subheading 940440 into the European Union are subject to the General Product Safety Regulation GPSR (EU) 2023/988, applicable from 13 December 2024. Importers must carry out a product risk assessment, maintain technical documentation and designate a responsible person established in the EU - whose name and address must be visible on the product or its packaging. Particular attention must be given to chemical and biological hazards: natural down filling must meet hygiene requirements, including sanitisation and freedom from pathogenic organisms and allergens. The outer textile shells of duvets are subject to REACH Regulation (EC) No 1907/2006 restrictions: azo dyes that release carcinogenic aromatic amines are prohibited in articles with prolonged skin contact at concentrations above 30 mg/kg (Annex XVII to REACH). Substances of Very High Concern (SVHC) listed on the ECHA candidate list at above 0.1% w/w require notification. Durable Water Repellency (DWR) treatments applied to down filling must not contain long-chain PFAS prohibited by the POP Regulation (EU) 2019/1021. Down and feather duvets are subject to Regulation (EU) No 1007/2011 on textile fibre labelling - the label must state the percentage composition of down and feather in the fill. Infant and children's duvets require particularly rigorous risk assessment under GPSR due to the risk of suffocation. Imports of natural down products may be subject to veterinary requirements regarding the heat treatment of down. Current customs duty rates must be verified in the EU TARIC database.

MFN customs duty rates for subheading 940440 must be verified in the EU TARIC database, as they are subject to change. Duvets imported into the EU originate primarily from China, Bangladesh, Pakistan, Vietnam and Turkey. Preferential duty rates are available under EU free trade agreements and the GSP: Bangladesh (EBA - Everything But Arms), Pakistan (GSP+), Vietnam (EVFTA), Turkey (customs union for industrial goods) - provided rules of origin are satisfied and a valid proof of origin is presented: EUR.1 certificate, REX declaration or invoice declaration. Importers must check the current status of anti-dumping duties in TARIC, as bedding articles from China have been the subject of EU anti-dumping investigations. Typical classification pitfalls include: confusion of duvets (940440) with sleeping bags (940430) - the decisive criterion is whether the article is used as a covering or entered from inside; incorrect classification of unlined blankets (heading 6301) as wool duvets (940440) - a blanket has no loose internal filling; confusion of pillows (940490) with duvets. Duvets for infants require especially careful GPSR risk assessment. Classification is performed in accordance with the General Rules for the Interpretation of the CN (GRI). Current duty rates and trade measures must be verified in the EU TARIC database.

Subheading CN 9404 40 covers quilts and duvets. When importing into the EU, verify applicable duty rates in TARIC, check CE marking requirements (if applicable), and prepare the required customs documentation. Tariff classification should be based on the General Rules of Interpretation (GIR) of the Combined Nomenclature. If classification is uncertain, applying for Binding Tariff Information (BTI) from the competent customs authority is recommended. Also verify whether the product is subject to import restrictions, sanctions, or licensing requirements.