Comforter|HS Code

Comforter harmonized system code

Product Overview A comforter, classified under the Harmonized System (HS) code 9404, is a quilted, fluffy, thick blanket intended for use as a bed cover or bedding. It is typically filled with synthetic fiber filler which is quilted or stitched to secure the filling and keep it evenly distributed. Its key characteristics include its size, typically designed to fit standard bed sizes, and its weight, which can vary depending on the filling material and intended season of use. Within the HS code 9404, comforters are classified under subheading 9404.90 with other bedding articles not specified or included. Commercially, comforters are primarily used in the hospitality industry, specifically in hotels and resorts, as well as by individual consumers for residential use. In terms of market positioning, comforters offer a unique blend of warmth, comfort, and aesthetic appeal, making them a staple in bedrooms worldwide. HS Code Classification & Trade Specifications The complete HS Code structure for comforters is 9404.90. The Chapter 94 covers furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings. Heading 9404 specifically covers mattress supports; articles of bedding and similar furnishing. Subheading 9404.90 then covers other bedding articles, not specified or included, where comforters fall. The product is classified under this code due to its nature as a bedding article not specifically enumerated elsewhere. For trade, comforters are commonly packaged in plastic bags or boxes to preserve their quality during shipping. It is critical that they are kept dry and free from contaminants during transport. Compliance with international quality standards, such as OEKO-TEX or ISO standards, is typically expected in the international trade of comforters. These standards ensure that the product is free from harmful substances and meets high safety and performance criteria.

Comforter Chapter Note

1.- This Chapter does not cover : (a) Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63; (b) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 70.09; (c) Articles of Chapter 71; (d) Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 83.03; (e) Furniture specially designed as parts of refrigerating or freezing equipment of heading 84.18; furniture specially designed for sewing machines (heading 84.52); (f) Lamps or light sources and parts thereof of Chapter 85; (g) Furniture specially designed as parts of apparatus of heading 85.18 (heading 85.18), of headings 85.19 or 85.21 (heading 85.22) or of headings 85.25 to 85.28 (heading 85.29); (h) Articles of heading 87.14; (ij) Dentists' chairs incorporating dental appliances of heading 90.18 or dentists' spittoons (heading 90.18); (k) Articles of Chapter 91 (for example, clocks and clock cases); (l) Toy furniture or toy luminaires and lighting fittings (heading 95.03), billiard tables or other furniture specially constructed for games (heading 95.04), furniture for conjuring tricks or decorations (other than lighting strings) such as Chinese lanterns (heading 95.05); or (m) Monopods, bipods, tripods and similar articles (heading 96.20). 2.- The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground. The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other : (a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture; (b) Seats and beds. 3.- (A) In headings 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69. (B) Goods described in heading 94.04, presented separately, are not to be classified in heading 94.01, 94.02 or 94.03 as parts of goods.4.- For the purposes of heading 94.06, the expression “prefabricated buildings” means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings. Prefabricated buildings include "modular building units" of steel, normally presented in the size and shape of a standard shipping container, but substantially or completely pre-fitted internally. Such modular building units are normally designed to be assembled together to form permanent buildings.