Plush Pillow
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9404901030 | 22.8% | CN | US | Official Doc |
| 9404902030 | 23.5% | CN | US | Official Doc |
| 6304910170 | 23.3% | CN | US | Official Doc |
| 6304996040 | 20.7% | CN | US | Official Doc |
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AI Analysis
ποΈ Plush Pillow (Soft Furnishing Articles & Bedding)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Strategy
π I. Product Definition & Classification: Do You Really Understand "Plush Pillows"?
Plush pillows, generally categorized as furnishing articles or bedding accessories, are soft goods used for comfort, decoration, or support. In international trade, their classification depends heavily on: 1. Material Composition: Cotton, synthetic fibers, wool, etc. 2. Manufacturing Process: Knitted/Crocheted vs. Not Knitted (Woven/Non-woven). 3. Specific Use: Bedding (sleeping) vs. Decorative (furnishing).
β οΈ Key Distinction:
- If the pillow is a bed pillow (for sleeping) filled with foam, it falls under Heading 9404.
- If it is a decorative cushion or general furnishing article (not strictly bedding), it falls under Heading 6304.
- The textile material type (Knitted vs. Non-Knitted) and fiber content (Cotton vs. Other) further narrow the code.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the specific HS Codes for plush pillows and related furnishing articles:
| HS Code | Product Description | Key Characteristics | Application Scenario |
|---|---|---|---|
| 9404.90.10.30 | Bed Pillows (Foam Fill) Of cotton (369) Other: Pillows, cushions and similar furnishings... Bed pillows... Foam fill (369) |
- Bed Pillow (Statistical Note 5) - Cotton Cover - Foam Fill |
Standard sleeping pillows with cotton fabric outer and foam inner. |
| 9404.90.20.30 | Bed Pillows (Foam Fill) Other: Pillows, cushions and similar furnishings... Bed pillows... Foam fill |
- Bed Pillow (Statistical Note 5) - Other Material (Not specified as cotton in this subheading) - Foam Fill |
Bed pillows with foam fill, where the outer covering is not cotton (e.g., polyester, silk, synthetic). |
| 6304.91.01.70 | Other Furnishing Articles Other: Knitted or Crocheted Other: Other |
- Knitted/Crocheted - Not a Bed Pillow (Decorative/Throw) - Any Textile Material |
Decorative knitted pillows, crochet blankets, or non-bedding plush items. |
| 6304.99.60.40 | Other Furnishing Articles Other: Not Knitted or Crocheted Other: Of other textile materials |
- Not Knitted/Crocheted (Woven/Non-woven) - Not a Bed Pillow - Other Textile Materials (Not Cotton specified here) |
Decorative woven pillows, synthetic plush cushions, or non-bedding furnishing articles. |
π Important Note:
- Heading 9404 is for Bedding (mattress supports, pillows, quilts). If the item is intended for sleeping, it must be classified here.
- Heading 6304 is for Furnishing Articles (curtains, bedspreads, decorative cushions). If the item is for decoration or travel, it falls here.
- Knitted (6304.91) vs. Non-Knitted (6304.99) is a critical distinction for decorative items.
π° III. 2026 Latest Tariff Rate Details (Detailed Tax Breakdown)
β Applicable Country: United States (US)
β Origin: China (CN) (Assumed based on common trade context, but rates below are specific to the codes)
β Effective Time: Current 2026 Tariff Schedule
π― 1. 9404.90.10.30 & 9404.90.20.30 ββ Bed Pillows (Foam Fill)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Ad Valorem) |
| Additional Tariff (Section 301 / IEEPA) | 0.0% |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0 Tax |
| De Minimis Exemption | N/A (Already 0%) |
| Legal Basis | HTSUS 9404.90.10.30 / 9404.90.20.30 |
π Explanation:
- Bed pillows (foam-filled) from China currently enjoy zero tariffs under the standard HTSUS structure for these specific subheadings.
- No additional Section 301 or IEEPA duties apply to these specific bedding codes in the provided data.
- Cost Advantage: This is a duty-free category, making it highly competitive.
π― 2. 6304.91.01.70 & 6304.99.60.40 ββ Other Furnishing Articles (Knitted/Non-Knitted)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Ad Valorem) |
| Additional Tariff (Section 301 / IEEPA) | 0.0% |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0 Tax |
| De Minimis Exemption | N/A (Already 0%) |
| Legal Basis | HTSUS 6304.91.01.70 / 6304.99.60.40 |
π Explanation:
- These decorative furnishing articles (knitted or non-knitted) also have zero tariffs.
- No additional duties are applied in the provided data.
- Note: While the base rate is 0%, ensure the product does not contain restricted materials (e.g., certain plastics or dyes) that might trigger other regulatory fees (FDA, CPSIA, etc.).
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Preparation Checklist (Non-Negotiable)
| Document | Must Provide? | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must state: Fill material (Foam, Polyester, etc.), Cover material (Cotton, Polyester, Knitted, etc.), Dimensions. |
| β Material Breakdown | βοΈ | Crucial for distinguishing between 9404 (Bedding) and 6304 (Furnishing). |
| β Product Photos | βοΈ | Show the product, label, and fill material. Distinguish between a "Bed Pillow" and a "Throw Cushion." |
| β Composition Label | βοΈ | US Customs requires clear fiber content labeling (e.g., "Cover: 100% Cotton, Fill: Polyurethane Foam"). |
| β Commercial Invoice | βοΈ | Describe as "Plush Bed Pillow" or "Decorative Knitted Cushion" precisely. Avoid vague terms like "Soft Toy." |
| β CPSIA Compliance (If for Kids) | βοΈ | If the pillow is marketed for children <12 years, CPSIA testing is required regardless of tariff. |
β 2. Classification Strategy (Key Mantra)
π₯ βBedding is 9404, Decor is 6304; Cotton & Foam go to 9404.90; Knitted Decor goes to 6304.91.β
| Scenario | Correct HS Code | Wrong Code & Consequence |
|---|---|---|
| Sleeping Pillow (Foam fill, Cotton cover) | 9404.90.10.30 |
Misclassify as 6304 β Potential audit if declared as decorative when used for sleep. |
| Sleeping Pillow (Foam fill, Synthetic cover) | 9404.90.20.30 |
Misclassify as 6304 β Incorrect statistical reporting. |
| Decorative Knitted Cushion | 6304.91.01.70 |
Misclassify as 9404 β May be flagged if not for bedding use. |
| Decorative Non-Knitted Cushion | 6304.99.60.40 |
Misclassify as 9404 β Classification error. |
β οΈ Critical Tip:
- Statistical Note 5 to Chapter 94 defines "Bed Pillows." If your product meets this definition (primarily for sleeping), it must be classified under 9404, even if it has decorative elements.
- If it is primarily for decoration (e.g., a throw pillow on a sofa), it falls under 6304.
β 3. Special Cases & Regulatory Alerts
| Situation | Handling Advice |
|---|---|
| Childrenβs Pillows | Even if duty is 0%, CPSIA (Consumer Product Safety Improvement Act) applies. Must have CPSIA certification. Failure = Detention + Recall. |
| Fire Retardant Claims | If marketed as "Fire Resistant," ensure it meets 16 CFR 1630/1631 standards for bedding. |
| Foam Fill Certification | Polyurethane foam may require Prop 65 warnings in California. |
| Origin Labeling | Must say "Made in China" permanently affixed to the product or packaging. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certifications Required | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 9404.90.10.30 / 6304.91.01.70 |
0.0% | CPSIA (if for kids), Prop 65 | Zero duty, but strict safety rules. |
| π¨π³ China | 9404.90.10.30 / 6304.91.01.70 |
Varies | CCC (if applicable) | Import duties may apply differently. |
| πͺπΊ EU | 9404.90 / 6304.90 |
0.0% - 4.7% | REACH, OEKO-TEX | Zero duty for many textiles, but chemical regulations are strict. |
| π¬π§ UK | 9404.90 / 6304.90 |
0.0% - 5% | UKCA, REACH | Post-Brexit rules apply. |
| π―π΅ Japan | 9404.90 / 6304.90 |
0.0% | FSC (if for kids) | Generally low tariffs, strict labeling. |
π Conclusion:
- The US market offers 0% duty for these specific pillow codes, making it financially attractive.
- However, non-tariff barriers (safety, labeling, chemical restrictions) are the real challenge.
π VI. Common Mistakes & Pitfall Guide (Lessons Learned)
β Mistake 1: Declaring a "Bed Pillow" as a "Toy" or "Decorative Cushion" to avoid scrutiny.
π Consequence: Customs may reclassify it, leading to misdeclaration penalties or detention.
β Mistake 2: Ignoring CPSIA for childrenβs plush pillows.
π Consequence: Product seized at border, forced recall, and heavy fines.
β Mistake 3: Incorrectly labeling "Knitted" vs. "Woven."
π Consequence: Wrong HS Code (6304.91 vs 6304.99), though tariff is same, it causes statistical discrepancies and potential audits.
β Correct Approach:
"Plush Bed Pillow, Cotton Cover, Polyurethane Foam Fill, 20x26 inches, Certified CPSIA & Oeko-Tex, Made in China."
π― VII. Conclusion: Professional Clearance, Cost Saving & Efficiency!
π― Remember the Mantra:
πΉ "Bedding is 9404, Decor is 6304; Foam Fill is Key for 9404.90; Cotton Cover Matters for 9404.10."
πΉ "0% Duty is Great, but Safety Certs are a MUST."
π Pro Tip:
- If your product is exclusively decorative and knitted, use 6304.91.01.70.
- If it is a sleeping pillow with cotton cover and foam, use 9404.90.10.30.
- Always verify CPSIA compliance if the target audience includes children.
π£ Immediate Action:
π Consult with a licensed customs broker.
π Prepare CPSIA and Oeko-Tex certificates.
π Ensure Origin Labeling is permanent and visible.
π Let your plush pillows pass customs smoothly, efficiently, and profitably!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every penny saved on duties is pure profit!
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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.