9404.40 - Quilts, bedspreads, eiderdowns and duvets (comforters):

HTS code 9404.40 encompasses a broad range of quilted and filled bedding articles, specifically quilts, bedspreads, eiderdowns, and duvets (comforters). These items are designed to provide warmth and comfort for bedding. The key defining characteristic of this category is the internal filling or stuffing of materials, which differentiates them from simpler coverings.

This category is distinct from sibling HTS codes such as 9404.10 (mattress supports), which are designed for use with mattresses rather than as a top layer of bedding, and 9404.30 (sleeping bags), which are self-contained, portable sleeping enclosures. While 9404.90 covers "other" bedding articles, 9404.40 specifically targets the types of filled quilts, bedspreads, and duvets.

Within HTS 9404.40, further distinctions are made based on material composition. Subcategory 9404.40.10.00 specifically addresses items made of cotton that lack ornamentation like embroidery, lace, or extensive piping, highlighting a focus on simpler cotton constructions. The residual subcategory, 9404.40.90, captures all other quilts, bedspreads, eiderdowns, and duvets not meeting the specific criteria of the cotton-based subcategory. This allows for precise classification based on both product type and material content.