Bedding HS Codes: Classifying Duvets, Covers, Sheets and Comforters

The HS code on your commercial invoice decides the import duty your bedding pays and whether the shipment clears customs without a query. For bedding the classification is simpler than the long code lists make it look, because almost everything turns on one question: is the article filled, or is it flat? Flat textile bed linen — sheets, duvet covers, pillowcases — sits in one heading; filled articles — duvets, comforters, pillows — sit in another. This guide walks through the codes product by product, shows how to read the six-digit structure, and explains how to confirm the exact tariff line for your market. It is practical import guidance, not customs or legal advice — confirm your final code with a licensed customs broker or an official binding ruling.

The one distinction that decides your HS code: filled or flat

The Harmonized System splits bedding across two chapters, and the dividing line is internal filling. A flat, unfilled textile article — however it is woven or printed — is treated as bed linen in Chapter 63, heading 6302. The moment an article is stuffed or internally fitted with a filling — down, feather, polyester, wadding — it moves to Chapter 94, heading 9404, as an article of bedding. A duvet cover is empty, so it is 6302; the duvet that goes inside it is filled, so it is 9404. Get that test right first and the rest is detail.

HS codes for bedding, by product

The table below gives the six-digit heading and subheading most bedding products fall under. These six digits are internationally standard; your country adds further digits for its own tariff line (see the next section). Material and construction change the subheading, so read the notes.

Reading the six-digit code: chapter, heading, subheading

An HS code is read in pairs. Take 6302.31: the first two digits (63) are the chapter, the next two (02) complete the four-digit heading — 63.02, bed linen, table linen, toilet and kitchen linen — and the last two (31) are the subheading that narrows it to bed linen of cotton, other than printed. For bedding the subheadings you will meet most are:

• 6302.10 — bed linen, knitted or crocheted (any fibre).
• 6302.21 — bed linen of cotton, printed, not knitted or crocheted.
• 6302.31 — bed linen of cotton, other than printed, not knitted or crocheted.
• 6302.22 / 6302.32 — bed linen of man-made fibres, printed / other.
• 9404.40 — quilts, bedspreads, eiderdowns and duvets (comforters).
• 9404.90 — other filled articles of bedding, such as pillows and cushions.

Why material and construction change the code

Two identical-looking duvet covers can carry different codes because the HS classifies on fibre, construction and finishing, not on how the product is marketed. The predominant fibre by weight decides cotton (6302.21/.31) versus man-made (6302.22/.32); a knitted rather than woven construction moves the code to 6302.10; and whether the fabric is printed changes the last pair of digits. Some tariff lines also break out articles containing embroidery, lace or trimming above a threshold, which can change the duty. Declare the real composition and construction — an inaccurate code is the most common reason a bedding entry is questioned or reclassified with back-duty.

Six digits are global — the last digits are your country's

The Harmonized System is maintained by the World Customs Organization, and the first six digits are the same in every member country — so 6302.31 means cotton bed linen whether you import into the US, the EU, the Gulf or Russia. Beyond six digits, each customs territory adds its own tariff line: the United States uses a ten-digit HTS code, the EU an eight-digit Combined Nomenclature (ten with TARIC measures), and other markets their own. Those extra digits carry the actual duty rate, plus any quota, preference or anti-dumping measure. So find the six-digit code from the logic above, then look up the full national code in the official tariff schedule for the destination — and for a shipment that matters, confirm it with a licensed customs broker or apply for a binding tariff ruling, which is legally reliable in a way a supplier's opinion is not.

Getting the classification onto your documents

BeddingTextilePro ships direct from the mill in Nantong on a source-factory-direct supply model, and because we control the specification and the paperwork on our own goods, we can state the correct HS heading, the real fibre composition and the country of origin consistently across the commercial invoice and packing list — the documents your broker classifies from. We supply the fibre content, construction and finishing details behind each style so your broker or the customs authority can confirm the exact national tariff line, and we keep that specification stable across repeat orders so the classification does not drift. We are wholesale only, with a 100-set MOQ per style and full OEM/ODM development, and we support OEKO-TEX STANDARD 100 documentation on ranges where the mill holds current certification. For how the duty then interacts with your delivery terms, read our guide to bedding Incoterms; to start a specification, see /private-label-bedding and /hotel-linen. Send your target market and we will provide the composition detail your customs entry needs.

The bottom line on bedding HS codes

Classify bedding by asking one question first — filled or flat. Flat bed linen (sheets, duvet covers, pillowcases) is heading 6302, split by fibre, print and construction; filled articles (duvets, comforters, pillows) are heading 9404, with quilts and duvets at 9404.40. Fix the international six-digit code from that logic, then look up and confirm your country's full tariff line with a broker or a binding ruling. Declare the real composition, keep it consistent on every document, and a bedding shipment clears at the right duty without a customs query.

BeddingTextilePro is a Nantong B2B supplier of bedding sets, summer quilts and hotel linen on source-factory direct supply — locked, dedicated production lines at large-scale Nantong mills, goods shipping direct from the mill — with a 100-set MOQ, full OEM/ODM customization and OEKO-TEX support. Request a wholesale quotation and our export team will reply within one business day.

Frequently asked questions

What is the HS code for bedding?

It depends on whether the article is filled or flat. Flat bed linen — sheets, duvet covers and pillowcases — falls under heading 6302 (for cotton, 6302.21 if printed or 6302.31 if not). Filled articles — duvets, comforters, quilts and pillows — fall under heading 9404, with quilts and duvets at 9404.40. The first six digits are international; your country adds further digits for its tariff line.

What is the HS code for a duvet cover versus a duvet?

They classify differently because one is filled and one is not. A duvet cover is empty flat bed linen, so it sits in heading 6302 (6302.21 printed or 6302.31 other, for cotton). The duvet itself is internally filled, so it moves to heading 9404 — specifically 9404.40 for quilts and duvets (comforters). Always classify the cover and the filled duvet separately.

What HS code is a comforter or quilt?

Comforters, duvets, quilts, bedspreads and eiderdowns are internally filled articles of bedding and classify under heading 9404, at subheading 9404.40. Filled pillows and cushions fall under 9404.90. The subheading can split further by filling type and make-up, and your national tariff adds more digits, so confirm the full code in the destination's official schedule.

Are HS codes the same in every country?

The first six digits are. The Harmonized System is maintained by the World Customs Organization and standardised worldwide to six digits, so 6302.31 means cotton bed linen everywhere. Beyond six digits each customs territory adds its own line — the US uses ten-digit HTS codes, the EU an eight-digit Combined Nomenclature — which carry the actual duty rate. Look up the full national code and confirm it with a customs broker or a binding ruling.

Sources & references

1. 1.What is the Harmonized System? — World Customs Organization (WCO)
2. 2.Harmonized System — Wikipedia
3. 3.Harmonized Tariff Schedule of the United States — USITC
4. 4.Access2Markets (EU tariffs & product requirements) — European Commission
5. 5.Customs ruling N134840 (sheet set, pillowcases, duvet cover) — U.S. CBP