Other

Bedsheets, pillow covers and similar bedding articles

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 17630 · AQCS OVERLAY

HSN 9404 90 00 (other bedding and furnishing articles) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 17630:2021 is mandatory under the ISI Mark Scheme with effect from 01 January 2025, by virtue of the Medical Textiles Quality Control Order Second Amendment 2025. Animal Quarantine and Certification Services documentation requirements apply as a separate customs-clearance overlay for animal-material-stuffed articles.

What this is

HSN code

9404 90 00

Chapter

94 · Furniture; bedding, mattresses; lamps and lighting fittings

BIS QCO

Applicable · ISI Mark Scheme · CM/L required

Indian Standard

IS 17630:2021 · effective 01-01-2025

Applicable Partner Government Agencies

AQCSAQCS·Animal Quarantine and Certification Services

BISBIS·Bureau of Indian Standards

Compliance steps

1
Source only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence against IS 17630:2021 for bedsheets and pillow covers. Verify the supplier's CM/L number, licensed product scope, and manufacturing facility on the BIS online register before placing the purchase order.
Medical Textiles Quality Control Order Second Amendment 2025 · S.O. 4634(E) dated 23-10-2024 · S.O. 04(E) dated 01-01-2025
2
Ensure every article bears the ISI mark and the supplier's CM/L number under Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. Marking must appear on the product or its attached label, not on the outer packaging alone.
Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · S.O. 4634(E) dated 23-10-2024
3
Determine whether the articles contain animal-derived filling material. If they do, upload the Veterinary Health Certificate issued by the exporting country (document code 853AQ1) and the Laboratory Report or Certificate of Analysis (document code 001AQ1) on e-Sanchit as required by the Animal Quarantine and Certification Services.
CBIC Circular 24/2022-Cus dated 28-11-2022 · Annexure A (Sl. No. 1 and Sl. No. 2)
4
If the consignment falls within Annexure A (Sl. No. 3) of Circular 24/2022-Cus, obtain the Sanitary Import Permit from AQCS and upload it with document code 911DF1 on e-Sanchit. The Import Reference Number generated in e-Sanchit must be quoted on the bill of entry to obtain the No Objection Certificate.
CBIC Circular 24/2022-Cus dated 28-11-2022 · Annexure A (Sl. No. 3)
5
Quote the supplier's BIS CM/L number on the bill of entry and attach all AQCS document codes as applicable. Customs verifies the CM/L against the BIS register in real time; an absent, expired, or product-scope-mismatched licence triggers consignment detention.
S.O. 4634(E) dated 23-10-2024 · S.O. 3526(E) dated 30-07-2025 · BIS Act, 2016 · Customs Act, 1962

A word of counsel

The most common error on this tariff line is importing bedsheets and pillow covers from a supplier that holds a CM/L licence against IS 17630:2021 for one product category — say, bedspreads — but whose licensed scope does not explicitly cover bedsheets or pillow covers as separate notified articles. IS 17630:2021 covers multiple home-textile article types and the CM/L scope must match the specific articles in the consignment; a licence covering a related but distinct article category does not extend to uncovered variants, and a scope mismatch results in detention of the entire shipment at the port of entry.

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Frequently asked

Does HSN 9404 90 00 require BIS certification?

Yes. Bedsheets and pillow covers under this tariff line require conformity to IS 17630:2021 under the ISI Mark Scheme with effect from 01 January 2025, per the Medical Textiles Quality Control Order Second Amendment 2025 notified under S.O. 4634(E).

Is Animal Quarantine and Certification Services documentation required for all bedding imports?

No. AQCS documentation — Veterinary Health Certificate (853AQ1), Laboratory Report (001AQ1), and Sanitary Import Permit (911DF1) — is required only for consignments containing animal-derived materials, as listed in the applicable Annexures to CBIC Circular 24/2022-Cus.

Does IS 17630:2021 cover all articles classifiable under HSN 9404 90 00?

No. The BIS QCO scope under S.O. 4634(E) is limited to bedsheets and pillow covers as notified articles. Other articles classifiable under the residual HSN 9404 90 00 — such as quilts, cushions, or pouffes — are not within the IS 17630:2021 QCO scope and are subject to separate regulatory determination.

Does a single CM/L licence cover all sizes and fabric compositions of bedsheets?

No. A CM/L licence is specific to the product category, fabric type, and manufacturing facility; variants outside the licensed scope or produced at an unlicensed plant are not covered, and a scope mismatch triggers detention.

Last verified against gazette notifications: 2026-05-16. Source: BIS / AQCS / Indian Customs CUSDATA.