HS 9404.40: Quilts, bedspreads, eiderdowns and duvets (comforters)
Viet Nam lines
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| VN line | Description | Export duty | Import MFN |
|---|---|---|---|
| 9404.40.00 | Khung đệm; các mặt hàng thuộc bộ đồ giường và các loại tương tự (ví dụ, đệm, chăn quilt, chăn nhồi lông, nệm, đệm ghế loại dài và gối) có gắn lò xo hoặc nhồi hoặc lắp bên trong bằng vật liệu bất kỳ hoặc bằng cao su xốp hoặc plastic xốp, có hoặc không bọc · Chăn quilt, chăn phủ giường (bedspreads), chăn nhồi lông và chăn nhồi bông (comforters) | — | 20% |
VN tariff book, 8-digit · 1 line · as of 2026-07-23
Market: United States
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| HTS line | Description |
|---|---|
| 9404.40.10.00 | Quilts, bedspreads, eiderdowns and duvets (comforters) · Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (362) |
| 9404.40.90.05 | Other · With outer shell of cotton (362) |
| 9404.40.90.22 | Other · With outer shell of man-made fibers (666) |
| 9404.40.90.23 | With outer shell of other textile materials · Containing 85 percent or more by weight of silk or silk waste |
| 9404.40.90.36 | With outer shell of other textile materials · Other (899) |
US HTSUS, 10-digit (import) · 5 lines · as of 2026-09-28
Viet Nam → United States
No duty data is loaded for this route: see what is not covered below.
United States → Viet Nam
| Measure | Rate | |||
|---|---|---|---|---|
| Import into VN | Import VATImport into VN · as of 2026-07-23The rate depends on the goods: 8% until 31/12/2026 (the 10% rate cut by 2 points, Decree 174/2025/NĐ-CP), then 10%.In force from 2025-07-01 | 8–10% (opens in a new tab) | The rate depends on the goods: 8% until 31/12/2026 (the 10% rate cut by 2 points, Decree 174/2025/NĐ-CP), then 10%.Legal ref: 181/2025/NĐ-CPValid 2025-07-01 onward | 2026-07-23datafiles.chinhphu.vn (opens in a new tab) |
| Import into VN | Standard import rate (MFN)Import into VN · as of 2026-07-23In force from 2023-07-15 | 20% (opens in a new tab) | no FTA; MFN appliesLegal ref: 107/2016/QH13, Article 5(3)(a)Valid 2023-07-15 onward | 2026-07-23datafiles.chinhphu.vn (opens in a new tab) |
Estimate, not legal advice: verify with a licensed customs broker.
Rates are not added up: conditions and flags decide which rows apply to your shipment.
Not covered here
Other possible charges are not included in this estimate.
Import into US
- Chapter 99 (US additional duties): product scope is not loaded for Section 201 safeguards, the China maritime Section 301 action (from 2026-11-10) and other product-specific programs; they may apply to the goods they name.
- Chapter 99: Section 301 on Brazil and Nicaragua and Section 338 on Canada are shown as May apply, because their exemptions are not loaded.
- Chapter 99: where a duty depends on the product description, end use, metal content or a certification, it is shown as May apply, never as 0; content-based Section 232 values are not computed.
- Special program rates and column 2 rates are not loaded (no program covers VN or CN goods).
- AD/CVD (anti-dumping and countervailing duties) flags cover orders on VN and CN goods only; the rate depends on the producer (check the order).
Import into VN
- Anti-dumping, countervailing and safeguard duties are not loaded yet: check the MOIT trade-remedy notices (trav.gov.vn).
- Import preferences are loaded for ACFTA and RCEP (origin CN) and EVFTA (origin EU) only; the other FTA schedules are not loaded.
- VAT is the published band (e.g. 8/10); the rate depends on the goods.
- Rates follow the BT2026 change log to 2025-12-26 plus NĐ 201/2026 export duties; NĐ 72/2026 (petroleum MFN to 2026-09-30), NĐ 143/2026 (VN-UAE CEPA) and NĐ 56/2026 (Cambodia) are not applied.
Market: China
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| CN line | Description |
|---|---|
| 9404.40.10 | Quilts, bedspreads, eiderdowns and duvets (comforters) · CN national line, Original Chinese text (CN book)
|
| 9404.40.20 | Quilts, bedspreads, eiderdowns and duvets (comforters) · CN national line, Original Chinese text (CN book)
|
| 9404.40.30 | Quilts, bedspreads, eiderdowns and duvets (comforters) · CN national line, Original Chinese text (CN book)
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| 9404.40.40 | Quilts, bedspreads, eiderdowns and duvets (comforters) · CN national line, Original Chinese text (CN book)
|
| 9404.40.90 | Quilts, bedspreads, eiderdowns and duvets (comforters) · CN national line, Original Chinese text (CN book)
|
CN tariff book 2026, 8-digit · 5 lines · as of 2026-09-26
Viet Nam → China
No duty data is loaded for this route: see what is not covered below.
China → Viet Nam
| Measure | Rate | |||
|---|---|---|---|---|
| Import into VN | Standard import rate (MFN)Import into VN · as of 2026-07-23In force from 2023-07-15 | 20% (opens in a new tab) | Legal ref: 26/2023/NĐ-CPValid 2023-07-15 onward | 2026-07-23datafiles.chinhphu.vn (opens in a new tab) |
| Import into VN | Import VATImport into VN · as of 2026-07-23The rate depends on the goods: 8% until 31/12/2026 (the 10% rate cut by 2 points, Decree 174/2025/NĐ-CP), then 10%.In force from 2025-07-01 | 8–10% (opens in a new tab) | The rate depends on the goods: 8% until 31/12/2026 (the 10% rate cut by 2 points, Decree 174/2025/NĐ-CP), then 10%.Legal ref: 181/2025/NĐ-CPValid 2025-07-01 onward | 2026-07-23datafiles.chinhphu.vn (opens in a new tab) |
| Import into VN | ACFTA preferenceNeeds proof of originImport into VN · as of 2026-07-23if the goods meet the ACFTA rules of origin (C/O form E)In force from 2022-12-30 | 0 (-BN, KH) (opens in a new tab) | if the goods meet the ACFTA rules of origin (C/O form E)Legal ref: 118/2022/NĐ-CPValid 2022-12-30 onward | 2026-07-23datafiles.chinhphu.vn (opens in a new tab) |
| Import into VN | RCEP preferenceNeeds proof of originImport into VN · as of 2026-07-23if the goods meet the RCEP rules of origin | 0% (opens in a new tab) | if the goods meet the RCEP rules of origin | 2026-07-23datafiles.chinhphu.vn (opens in a new tab) |
VAT rebate (export, CN)
13%The exporter can claim this back from China as a VAT refund. It is a refund, not a duty, and it does not lower the duties above.
Source: CN customs list 2026, 10-digit · as of 2026-09-26
10-digit customs lines, not merged with the 8-digit tariff line
| Customs line | VAT rebate | Export duty | Description |
|---|---|---|---|
| 9404.40.10.10 | 13% | 0% | CN national line, Original Chinese text (CN book)
|
| 9404.40.10.90 | 13% | 0% | CN national line, Original Chinese text (CN book)
|
| 9404.40.20.10 | 13% | 0% | CN national line, Original Chinese text (CN book)
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| 9404.40.20.90 | 13% | 0% | CN national line, Original Chinese text (CN book)
|
| 9404.40.30.00 | 13% | 0% | CN national line, Original Chinese text (CN book)
|
| 9404.40.40.00 | 13% | 0% | CN national line, Original Chinese text (CN book)
|
| 9404.40.90.00 | 13% | 0% | CN national line, Original Chinese text (CN book)
|
Estimate, not legal advice: verify with a licensed customs broker.
Rates are not added up: conditions and flags decide which rows apply to your shipment.
Not covered here
Other possible charges are not included in this estimate.
Import into CN
- Preferential rates are loaded for origin VN (ACFTA, RCEP) only; China's other agreements are not loaded.
- Import VAT and consumption tax are not in the tariff book; they are not loaded here.
- US-origin goods: the further 24% retaliatory duty is suspended until 2026-11-10 13:01 (Beijing time) and is listed as a measure from that date; dates are UTC days, and a later notice extending the suspension needs a data update.
- Trade remedies (anti-dumping, countervailing) are not loaded.
Export from VN
- Viet Nam's export tariff schedule (as_of 2026-07-23) lists no export duty for this line.
Import into VN
- Anti-dumping, countervailing and safeguard duties are not loaded yet: check the MOIT trade-remedy notices (trav.gov.vn).
- Import preferences are loaded for ACFTA and RCEP (origin CN) and EVFTA (origin EU) only; the other FTA schedules are not loaded.
- VAT is the published band (e.g. 8/10); the rate depends on the goods.
- Rates follow the BT2026 change log to 2025-12-26 plus NĐ 201/2026 export duties; NĐ 72/2026 (petroleum MFN to 2026-09-30), NĐ 143/2026 (VN-UAE CEPA) and NĐ 56/2026 (Cambodia) are not applied.
Export from CN
- China's export tariff schedule (as_of 2026-09-26) lists no export duty for this line.
Market: European Union
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| EU line | Description |
|---|---|
| 9404.40.10.00 | Quilts, bedspreads, eiderdowns and duvets (comforters) · Filled with feathers or down |
| 9404.40.90.00 | Quilts, bedspreads, eiderdowns and duvets (comforters) · Other |
EU CN/TARIC, 10-digit · 2 lines · as of 2026-10-05
Viet Nam → EU, Germany VAT shown
| Measure | Rate | |||
|---|---|---|---|---|
| Import into EU | EVFTA preferenceNeeds proof of originImport into EU · as of 2026-10-05if the goods meet the EVFTA rules of originIn force from 2020-08-01 | 0% (opens in a new tab) | if the goods meet the EVFTA rules of originLegal ref: Decision 0753/20Valid 2020-08-01 onward | 2026-10-05ec.europa.eu (opens in a new tab) |
| Import into EU | Standard import rate (MFN)Import into EU · as of 2026-10-05In force from 1999-01-01 | 3.7% (opens in a new tab) | Legal ref: Regulation 2261/98Valid 1999-01-01 onward | 2026-10-05ec.europa.eu (opens in a new tab) |
| Import into EU | Import VAT, Germany standard rateImport into EU · as of 2026-10-03 | 19% (opens in a new tab) | Rate in force on Jul 1, 2026 | 2026-10-03ec.europa.eu (opens in a new tab) |
Estimate, not legal advice: verify with a licensed customs broker.
Rates are not added up: conditions and flags decide which rows apply to your shipment.
Import VAT by member state
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| Member state | Rate for this code | Standard rate | Legal basis | |
|---|---|---|---|---|
| Germany | 19% | 19% | Standard rate | Jul 1, 2026 |
| France | 20% | 20% | Standard rate | Jul 1, 2026 |
| Netherlands | 21% | 21% | Standard rate | Jul 1, 2026 |
The rate for this code is the reduced rate where the member state's law sets one for it (article linked), else the standard rate. Standard rates: EC TEDB (opens in a new tab) · as of 2026-10-03
EU imports from Viet Nam, HS 9404.40, last 12 months
| Month | Value (EUR) | Quantity (kg) |
|---|---|---|
| Sep 2025 | 66,661 | 4,431 |
| Oct 2025 | 4,485 | 95 |
| Nov 2025 | 457,379 | 32,251 |
| Dec 2025 | 104,824 | 18,266 |
| Jan 2026 | 19,205 | 589 |
| Feb 2026 | 349,424 | 19,656 |
| Mar 2026 | 2,588 | 229 |
| Apr 2026 | 64,973 | 6,037 |
| May 2026 | 264,508 | 4,514 |
| Jun 2026 | 137,490 | 6,695 |
| Jul 2026 | 19,485 | 501 |
| Aug 2026 | 20,794 | 1,418 |
Data through Aug 31, 2026 · Source: Eurostat Comext DS-045409 (EU27 imports, monthly) (opens in a new tab)
Not covered here
Other possible charges are not included in this estimate.
Import into EU
- VAT: the rate shown is Germany's standard rate of 19% (EC TEDB, refreshed monthly). Excise is not loaded.
- Origin-specific measures are loaded for VN, CN and US origin only; measure exclusions and conditions (certificates, entry prices) are shown as text or not at all.
- Anti-dumping and countervailing duties are flags: the rate depends on the producer (TARIC additional code).
- Tariff quotas are flags: the in-quota rate applies only while the quota is open.
- EUDR and CBAM are flags (COMPLIANCE), not duties. An 'ex' code covers only part of the line: check the product against the regulation. Other EU product rules (SPS, REACH, the forced-labour ban) are not loaded.
Export from VN
- Viet Nam's export tariff schedule (as_of 2026-07-23) lists no export duty for this line.
Traders
No shipments recorded for this code in the last 12 months.
- 9404.10 Mattress supports
- 9404.21 Mattresses; of cellular rubber or plastics, whether or not covered
- 9404.29 Mattresses; of other materials, not cellular rubber or plastics
- 9404.30 Sleeping bags
- 9404.90 Bedding and similar furnishing articles; n.e.c. in heading no. 9404 (e.g. quilts, eiderdowns, cushions, pouffes and pillows)