Analysis
Subheading 9404.40 covers quilts, bedspreads, eiderdowns and duvets (comforters), within heading 9404. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
The spread of 8.4 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 12.8%, applies to 9404.40.90 (quilts, bedspreads, eiderdowns and duvets…).
None of its 2 lines is duty-free at the general rate. Rates run from 4.4% to 12.8% with a median of 8.600000000000001%, so the line you choose sets the duty.
The US splits it as follows: 9404.40.10 for of cotton, not containing any embroidery, lace, braid, edging… (4.4%) and 9404.40.90 for quilts, bedspreads, eiderdowns and duvets (comforters): other (12.8%).
By Census's concordance, most of its statistical lines are made by Curtain and Linen Mills (314120). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9404.40.10 | Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (362) | 4.4% |
| 9404.40.90 | Quilts, bedspreads, eiderdowns and duvets (comforters): other | 12.8% |