Find product classification and trade information for PILLOW

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

Understanding HS Codes – A Quick Guide

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 further digits provide more specific details.

1. HS Code: 6302.31.30.10 – Cotton Bed Linen, Embroidered/Laced Pillowcases (Napped)

• 63: Textiles (Chapter 63 – broadly covers linen, table linen, toilet linen, and kitchen linen)
• 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 Implications:
    • Basic Duty: 11.9%
    • Additional Duty: 7.5%
    • Post April 2, 2025: Additional Duty increases to 30%
    • Total Tax: 49.4%
  • Important Notes: This code applies specifically to cotton pillowcases with decorative elements (embroidery, lace, etc.) and a napped finish (brushed for softness).

2. HS Code: 6302.32.10.10 – Man-Made Fiber Pillowcases (Napped)

• 63: Textiles (Chapter 63)
• 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 Implications:
    • Basic Duty: 14.9%
    • Additional Duty: 0.0%
    • Post April 2, 2025: Additional Duty increases to 30%
    • Total Tax: 44.9%
  • Important Notes: This code is for pillowcases made from materials like polyester, nylon, etc., with decorative elements and a napped finish.

3. HS Code: 9404.90.10.30 – Cotton Bed Pillows (Foam Fill)

• 94: Furniture; bedding, mattresses, support, cushions, etc. (Chapter 94)
• 04: Mattress supports; articles of bedding and similar furnishing
• 90: Other
• 10: Pillows, cushions and similar furnishings

• 30: Of cotton (with outer covering of cotton), of a kind described in statistical note 5 to this chapter: Foam fill

  • Tax Implications:
    • Basic Duty: 5.3%
    • Additional Duty: 7.5%
    • Post April 2, 2025: Additional Duty increases to 30%
    • Total Tax: 42.8%
  • Important Notes: This code applies to pillows with a cotton outer covering and foam filling. The reference to "statistical note 5" means there are specific criteria defining this type of pillow – ensure your product meets those requirements.

Key Recommendations & Next Steps:

• Material Verification: Crucially, double-check the exact fiber composition of your pillowcases and pillows. The difference between cotton and man-made fibers significantly impacts the duty rate.
• Decorative Elements: Confirm whether your pillows/pillowcases have embroidery, lace, or other decorative features. If not, a different HS code might be more appropriate.
• Foam Density/Type: For the 9404.90.10.30 code, be prepared to provide details about the foam fill (density, type, etc.) if requested by customs.
• Statistical Note 5: Review the specific details of Statistical Note 5 for Chapter 94 to ensure your pillows qualify for this classification.
• Post-April 2, 2025 Duty Changes: Be aware of the upcoming duty increases. Factor these into your cost calculations.
• Invoices & Documentation: Ensure your invoices clearly state the material composition, any decorative elements, and the filling material.

Disclaimer: I am an AI and this information is for general guidance only. Customs regulations can be complex and subject to change. It is always best to consult with a licensed customs broker or relevant authority for definitive classification and compliance advice.