Lumbar Support Cushion
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6304996040 | 20.7% | CN | US | Official Doc |
| 9404901030 | 22.8% | CN | US | Official Doc |
| 3926902100 | 21.7% | CN | US | Official Doc |
| 3926909950 | 22.8% | CN | US | Official Doc |
| 9404902030 | 23.5% | CN | US | Official Doc |
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ποΈ Lumbar Support Cushion: HS Code Classification & Customs Clearance Guide | 2026 Latest Tax Rules & Strategic Compliance
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π I. Product Definition & Classification: Do You Really Know What a "Lumbar Support Cushion" Is?
A Lumbar Support Cushion is an ergonomic accessory designed to provide lower back support while sitting. In international trade, it is primarily classified under Home Textiles, Furniture Accessories, or Plastic Articles, depending on its primary material and functional structure.
β οΈ Key Classification Distinction:
- If made of textile fabrics (cotton, polyester, etc.) with soft filling βε½ε ₯ Home Textiles (6304)
- If made of plastic/foam with external casing βε½ε ₯ Plastic Articles (3926) or Furniture Parts (9404)
- If used for medical/health support with specific structural features β May be classified under Medical/Health Support (3926)
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Primary Material |
|---|---|---|---|
6304.99.60.40 |
Home textiles, lumbar cushion, non-silk, non-wool, non-man-made fiber textiles | General office/home use, textile fabric cover + soft filling | Textile |
9404.90.10.30 |
Furniture-type cushion, backrest support, may contain cotton-like filling | Office chairs, car seats, furniture accessories | Textile/Foam |
3926.90.21.00 |
Plastic-covered or filled cushion, classified as other plastic products | Hard-shell lumbar support, plastic exterior + foam | Plastic |
3926.90.99.50 |
Medical/health support cushion, plastic/synthetic fiber material | Ergonomic medical support, specialized health cushions | Plastic/Synthetic |
9404.90.20.30 |
Bed/seat cushion, foam or fiber filling | Office chairs, car seats, household furniture accessories | Foam/Fiber |
π Key Reminder:
- Textile covers + soft filling β Typically classified under 6304 or 9404
- Plastic exterior + foam filling β Typically classified under 3926
- Medical/health-specific design β May qualify for 3926.90.99.50
π° III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Surcharges)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. 6304.99.60.40 ββ Lumbar Cushion (Home Textiles, Non-Silk/Non-Wool)
| Item | Content |
|---|---|
| Base Tariff | 3.2% (ad valorem) |
| Surtax (Section 301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 20.7% |
| Tax Calculation | CIF Value Γ 20.7% |
| De Minimis Exemption | β Not Applicable (deny_de_minimis) |
| Legal Basis Path | Base: 3.2% β 301: 7.5% β 122: 10% |
π Explanation:
- Base Tariff 3.2% applies to home textile products not classified as silk or wool
- Section 301 Surtax 7.5% applies to Chinese-origin textile products
- Section 122 Tariff 10% is an additional surcharge on specific Chinese goods
- Total 20.7% is moderately high, but lower than plastic/furniture categories
π― 2. 9404.90.10.30 ββ Furniture-Type Backrest Cushion
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Surtax (Section 301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis Path | Base: 5.3% β 301: 7.5% β 122: 10% |
π Note:
- Higher base tariff due to furniture classification
- Total 22.8% is higher than textile category, expect higher customs costs
π― 3. 3926.90.21.00 ββ Plastic-Covered/Filled Cushion
| Item | Content |
|---|---|
| Base Tariff | 4.2% (ad valorem) |
| Surtax (Section 301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 21.7% |
| Tax Calculation | CIF Value Γ 21.7% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis Path | Base: 4.2% β 301: 7.5% β 122: 10% |
π Note:
- Plastic classification has moderate base tariff
- Total 21.7% is similar to textile category
π― 4. 3926.90.99.50 ββ Medical/Health Support Cushion (Plastic/Synthetic)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Surtax (Section 301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis Path | Base: 5.3% β 301: 7.5% β 122: 10% |
π Note:
- Medical/health classification has higher base tariff
- Total 22.8% is highest among plastic categories
π― 5. 9404.90.20.30 ββ Bed/Seat Cushion (Foam/Fiber Filling)
| Item | Content |
|---|---|
| Base Tariff | 6.0% (ad valorem) |
| Surtax (Section 301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 23.5% |
| Tax Calculation | CIF Value Γ 23.5% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis Path | Base: 6.0% β 301: 7.5% β 122: 10% |
π Note:
- Highest base tariff among all categories due to furniture classification
- Total 23.5% is most expensive, avoid if possible
π οΈ IV. Customs Clearance Practical Advice (Field Pitfall Avoidance Guide)
β 1. Required Documentation Checklist (All Essential)
| Document | Must Provide | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Include material composition, filling type, dimensions, weight |
| β Material Composition Report | βοΈ | Specify percentage of textile, foam, plastic, etc. |
| β Product Photos (Clear) | βοΈ | Show exterior fabric, filling type, packaging, labels |
| β Commercial Invoice | βοΈ | Clearly state "Lumbar Support Cushion" with material details |
| β Packing List | βοΈ | Indicate unit weight, volume, and packaging method |
| β Origin Certificate (CO) | βοΈ | If non-China origin, may apply for preferential rates |
| β Third-Party Test Report | βοΈ | If claiming medical/health benefits, provide relevant certifications |
β 2. Declaration Tips (Key Mnemonics)
π₯ "Material Defines Code, Structure Determines Tax, Name Must Be Precise!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Textile cover + soft filling | 6304.99.60.40 |
Misdeclare as plastic β 21.7% |
| Plastic exterior + foam filling | 3926.90.21.00 |
Misdeclare as textile β 20.7% |
| Medical/health specific design | 3926.90.99.50 |
General declaration β 22.8% |
| Furniture accessory type | 9404.90.20.30 |
Misdeclare as textile β 20.7% |
β 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Lumbar Cushions | Provide client order + design drawings, avoid "non-standard" classification |
| With Removable Cover | Declare as complete product, do not split cover and filling |
| With Memory Foam Filling | Still classified under primary material, not separate items |
| Claiming Medical Benefits | Provide medical device registration if applicable, may change classification |
π V. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Remarks |
|---|---|---|---|---|
| πΊπΈ United States | 6304.99.60.40 |
20.7% (China origin) | No special certification | Highest among textiles |
| π¨π³ China | 6304.99.60.40 |
5% | No special certification | No additional surtaxes |
| πͺπΊ European Union | 6304.99.60.40 |
0% (if compliant) | CE + REACH | No surtaxes |
| π¦πΊ Australia | 6304.99.60.40 |
5% | No special certification | Moderate tariff |
| π―π΅ Japan | 6304.99.60.40 |
0% | PSE (if electronic) | Low tariff |
π Conclusion:
- United States imposes highest tariffs due to Section 301 and Section 122 surcharges
- Textile classification (6304) is most cost-effective for Chinese-origin products
- EU and Japan offer zero or low tariffs, favorable for export
π VI. Common Errors & Pitfall Avoidance Guide (Lessons Learned)
β Error 1: Declaring plastic-covered cushion as textile
π Consequence: Tax rate drops from 21.7% to 20.7% β Under-declaration penalty!
β Error 2: Declaring textile cushion as furniture (9404)
π Consequence: Tax rate increases from 20.7% to 23.5% β Overpayment!
β Error 3: Not providing material composition report
π Consequence: Customs cannot verify classification β Delay in release or return
β Error 4: Using "Cushion" as generic declaration name
π Consequence: Customs cannot determine material β Incorrect classification
β Correct Practice:
"Lumbar Support Cushion, 16x16 inches, Polyester Fabric Cover, Memory Foam Filling, Model XYZ, Non-Medical Use"
π― VII. Conclusion: Professional Declaration Saves Time and Costs!
π― Remember the Mnemonics:
πΉ "Material Defines Code, Structure Determines Tax"
πΉ "Textile 20.7%, Furniture 23.5%, Plastic 21.7%"
πΉ "HS Code Determines Tax, Declaration Precision Saves Thousands"
π Pro Tips:
- If your lumbar cushion is originating from Vietnam, Mexico, Thailand, or Malaysia, you may apply for IEEPA Exemption, reducing tariffs to 0%~5%
- Recommend applying for Advance Ruling before shipment to avoid clearance risks
π£ Take Action Now:
π Contact Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
π Let your Lumbar Support Cushion Clear Customs Smoothly, Export Efficiently, Double Profits!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Cent of Your Cost Deserves Precise Calculation!
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.