HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
6304996040 | Doc | 33.2% | CN | US | 2025-05-12 |
9404909670 | Doc | 37.3% | CN | US | 2025-05-12 |
9503000090 | Doc | 30.0% | CN | US | 2025-05-12 |
4818900080 | Doc | 37.5% | CN | US | 2025-05-12 |
HS Code Classification & Tax Details for "PLUSH PILLOW" – A Comprehensive Guide
Based on the provided data, here's a breakdown of the potential HS codes applicable to "PLUSH PILLOW", along with detailed tax information and important considerations. It's crucial to select the most accurate HS code to ensure correct tariff assessment and smooth customs clearance.
Understanding HS Codes:
The Harmonized System (HS) code is a globally standardized system of names and numbers used to classify traded products. It's a six-digit code, but countries can add further digits for more specific categorization. Here's a general breakdown of what each part of the HS code signifies:
- First 2 Digits (Chapter): Broadly defines the product category.
- First 4 Digits (Heading): More specific classification within the chapter.
- First 6 Digits (Subheading): Further refines the product classification.
- Further Digits: Country-specific codes for even greater detail.
1. HS Code: 6304.99.60.40 – Other Furnishing Articles (Not Knitted/Crocheted, Other Textile Materials)
- Chapter 63: Other made up textile articles; sets for babies; articles of travel; bedding, toilet or kitchen linen.
- Heading 6304: Other furnishing articles, excluding those of heading 9404.
- Subheading 6304.99: Other.
- Further Digits 6304.99.60.40: Specifically for plush pillows not knitted or crocheted, made of other textile materials.
Tax Details:
- Basic Duty: 3.2%
- Additional Duty: 0.0%
- Duty after April 2, 2025: Additional 30%
- Total Tax: 33.2%
Considerations:
- This code is suitable if the pillow is not knitted or crocheted and is made from materials other than wool, cotton, or silk.
- Important: Verify the exact textile composition of the pillow. If it contains a significant percentage of wool or cotton, another code might be more appropriate.
2. HS Code: 9404.90.96.70 – Mattress Supports, Bedding Articles (Fitted with Springs/Stuffed)
- Chapter 94: Furniture; bedding, mattresses, support, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included.
- Heading 9404: Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered.
- Subheading 9404.90: Other.
- Further Digits 9404.90.96.70: Specifically for other pillows.
Tax Details:
- Basic Duty: 7.3%
- Additional Duty: 0.0%
- Duty after April 2, 2025: Additional 30%
- Total Tax: 37.3%
Considerations:
- This code is appropriate if the pillow is stuffed with any material (e.g., cotton, foam, polyester fibers) or contains springs.
- Important: If the pillow is simply a cover without stuffing, this code is not suitable.
3. HS Code: 9503.00.00.90 – Toys, Dolls, Puzzles, Models
- Chapter 95: Toys, games and sports equipment; parts and accessories thereof.
- Heading 9503: Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scaleˮ) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof.
- Subheading 9503.00: Other.
- Further Digits 9503.00.00.90: Specifically for other toys.
Tax Details:
- Basic Duty: 0.0%
- Additional Duty: 0.0%
- Duty after April 2, 2025: Additional 30%
- Total Tax: 30.0%
Considerations:
- This code is applicable if the pillow is clearly marketed and designed as a toy (e.g., character-shaped pillows, plush toys).
- Important: If the pillow is primarily intended for use as bedding or furniture, this code is not appropriate.
4. HS Code: 4818.90.00.80 – Toilet Paper, Household Articles (Paper)
- Chapter 48: Manufacture of paper and paperboard; articles thereof.
- Heading 4818: Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding
36 cm , or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers. - Subheading 4818.90: Other.
- Further Digits 4818.90.00.80: Specifically for other household articles.
Tax Details:
- Basic Duty: 0.0%
- Additional Duty: 7.5%
- Duty after April 2, 2025: Additional 30%
- Total Tax: 37.5%
Considerations:
- This code is applicable if the pillow is made of paper.
- Important: If the pillow is not made of paper, this code is not appropriate.
Recommendation:
Based on the typical characteristics of a "PLUSH PILLOW", HS Code 9404.90.96.70 is the most likely appropriate code, assuming it is stuffed. However, the final determination depends on the pillow's material composition, construction, and intended use.
Crucial Next Steps:
- Material Verification: Confirm the exact textile composition of the pillow.
- Construction Details: Determine if it is stuffed, contains springs, or is simply a cover.
- Intended Use: Is it primarily for bedding/furniture or as a toy?
- Single Invoice Value: Check the single invoice value to see if it exceeds the threshold for certification requirements.
- Certification: Depending on the final HS code and import regulations, you may need to provide certifications (e.g., material safety certificates, origin certificates).
Disclaimer: This information is for general guidance only and does not constitute professional customs advice. It is essential to consult with a qualified customs broker or import specialist for accurate classification and compliance.