Find product classification and trade information for MEMORY PILLOW

Okay, let's break down the HS codes and tax implications for your "MEMORY PILLOW" declarations. Here's a structured analysis to help you understand the classification and potential costs.

Understanding HS Codes: A Quick Primer

HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first two digits generally indicate the chapter, the next two the subheading, and so on. Here's how to interpret the codes you provided:

• Chapter 63: Textiles (Bed linen, table linen, etc.)
• Chapter 94: Furniture; bedding, mattresses, etc.
• Chapter 39: Plastics and articles thereof.

Detailed Analysis of Your Declarations

Let's go through each HS code individually:

1. 6302.31.30.10 – Other bed linen: Of cotton: Containing any embroidery, lace, braid, edging, trimming, piping or applique work: Napped Pillowcases, other than bolster cases

• 63: Textiles
• 02: Bed linen, table linen, toilet linen and kitchen linen
• 31: Other bed linen
• 30: Of cotton
• 10: Containing any embroidery, lace, braid, edging, trimming, piping or applique work: Napped Pillowcases, other than bolster cases
• Tax:
  • Basic Duty: 11.9%
  • Additional Duty: 7.5%
  • Post-April 2, 2025: Additional Duty increases to 30%
  • Total Tax: 49.4%
• Notes: This code is for cotton pillowcases with decorative elements (embroidery, lace, etc.).

2. 6302.32.10.10 – Other bed linen: Of man-made fibers: Containing any embroidery, lace, braid, edging, trimming, piping or applique work Pillowcases, other than bolster cases: Napped

• 63: Textiles
• 02: Bed linen, table linen, toilet linen and kitchen linen
• 32: Other bed linen
• 10: Of man-made fibers
• 10: Containing any embroidery, lace, braid, edging, trimming, piping or applique work Pillowcases, other than bolster cases: Napped
• Tax:
  • Basic Duty: 14.9%
  • Additional Duty: 0.0%
  • Post-April 2, 2025: Additional Duty increases to 30%
  • Total Tax: 44.9%
• Notes: This code is for man-made fiber pillowcases with decorative elements.

3. 9404.90.10.30 – 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: Other: Pillows, cushions and similar furnishings: Of cotton (369) Bed pillows (with outer covering of cotton), of a kind described in statistical note 5 to this chapter: Foam fill (369)

• 94: Furniture; bedding, mattresses, etc.
• 04: Mattress supports; articles of bedding and similar furnishing
• 90: Other
• 10: Pillows, cushions and similar furnishings
• 30: Of cotton
• Tax:
  • Basic Duty: 5.3%
  • Additional Duty: 7.5%
  • Post-April 2, 2025: Additional Duty increases to 30%
  • Total Tax: 42.8%
• Notes: This code is specifically for cotton-covered pillows with foam fill.

4. 9404.90.96.22 – 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: Other: Other: Other With outer shell of man-made fibers (666)

• 94: Furniture; bedding, mattresses, etc.
• 04: Mattress supports; articles of bedding and similar furnishing
• 90: Other
• 96: Other
• 22: Other With outer shell of man-made fibers
• Tax:
  • Basic Duty: 7.3%
  • Additional Duty: 0.0%
  • Post-April 2, 2025: Additional Duty increases to 30%
  • Total Tax: 37.3%
• Notes: This code is for pillows with man-made fiber outer shells.

5. 3924.90.56.50 – Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other Other

• 39: Plastics and articles thereof
• 24: Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics
• 90: Other
• 56: Other
• 50: Other Other
• Tax:
  • Basic Duty: 3.4%
  • Additional Duty: 7.5%
  • Post-April 2, 2025: Additional Duty increases to 30%
  • Total Tax: 40.9%
• Notes: This code is for plastic household articles. This seems less likely to be the correct classification for a memory pillow, unless it has significant plastic components.

Important Considerations & Recommendations:

• Material Composition: The most crucial factor is the exact material composition of your pillows. Is the outer covering cotton, man-made fibers, or a blend? What is the fill material (foam, down, etc.)?
• Decorative Elements: If your pillows have embroidery, lace, or other embellishments, this will affect the classification.
• Plastic Components: If the pillow has significant plastic parts (e.g., a plastic liner, plastic beads), the 3924.90.56.50 code might be relevant.
• Post-April 2, 2025 Duty Changes: Be aware of the significant increase in additional duties coming into effect.
• Certifications: Depending on the destination country, you may need certifications for textile content, flammability, or other safety standards.
• Single Declaration: Consider if you can declare all pillows under a single HS code if they are substantially similar. This can simplify the import process.

To help me refine the classification further, please provide the following information:

• Detailed material breakdown of each pillow type.
• A description of any decorative elements.
• The destination country for the import.

Disclaimer: I am an AI assistant and cannot provide definitive customs rulings. This information is for general guidance only. You should always consult with a qualified customs broker or import specialist for accurate classification and compliance advice.