Cotton Duvet Insert from China
A plain cotton-filled duvet insert stuffed with polyester fiberfill, designed to fit inside a duvet cover for warmth and comfort. It falls under HTS 9404.40.10.00 as a quilt, eiderdown or duvet of cotton without any embroidery, lace, braid, edging over 6.35 mm, trimming, piping or applique work. The simple cotton outer shell ensures classification in this subheading for plain bedding articles.
Duty Rate — China → United States
16.9%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify cotton content exceeds 50% by weight and confirm no prohibited trims via lab testing to avoid reclassification
• Include detailed stuffing material declaration on commercial invoice; polyester fill is common but must be specified
• Watch for inadvertent applique-like stitching that could push into higher-duty embroidered subheadings