shaped pillow
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9404902030 | 23.5% | CN | US | Official Doc |
| 9404902060 | 23.5% | CN | US | Official Doc |
AI Analysis
ποΈ Shaped Pillow (Foam Fill & Other Fill)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: What is a "Shaped Pillow"?
A "Shaped Pillow" generally refers to bedding articles designed to support specific body parts (head, neck, lumbar, etc.) or decorative purposes. In international trade, these fall under Chapter 94 (Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings).
Crucially, the classification depends entirely on the internal filling material:
- Foam Fill: Pillows made with cellular rubber or plastics (e.g., memory foam, latex, polyurethane). β HS Code 9404.90.20.30
- Other Fill: Pillows stuffed with materials other than foam (e.g., feathers, down, synthetic fibers, wool). β HS Code 9404.90.20.60
β οΈ Key Distinction:
- If the core is soft, cellular material (foam/rubber) β It is "Foam fill".
- If the core is loose, fibrous, or feather-based β It is "Other fill".
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Filling Type |
|---|---|---|---|
9404.90.20.30 |
Bed pillows, of a kind described in statistical note 5 to this chapter: Foam fill | Memory foam pillows, latex pillows, contour pillows with foam cores | β Cellular Rubber/Plastics |
9404.90.20.60 |
Bed pillows, of a kind described in statistical note 5 to this chapter: Other fill | Feather/down pillows, polyester fiber pillows, wool pillows | β No (Non-foam materials) |
π Important Reminder:
- Both codes fall under Heading 9404 (Articles of bedding and similar furnishing...).
- Subheading 9404.90.20 specifically targets Bed pillows.
- Do not confuse with "Body Pillows" or "Cushions" if they are not primarily for bed use, though shape often dictates "bed pillow" classification in Note 5 contexts.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN) (Assumed standard origin for tariff calculation context)
β Effective Time: Current 2026 Trade Regulations
π― 1. 9404.90.20.30 ββ Bed Pillows, Foam Fill
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Section 301 / Additional Duty | 0.0% |
| IEEPA Additional Duty | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0.0% = $0 |
| De Minimis Eligibility | β Yes (Generally applicable for low-value shipments, though bedding is not typically on the high-risk exclusion list like electronics) |
| Legal Basis | HTSUS: 9404.90.20.30 |
π Explanation:
- 0.0% Total Tax: Unlike many electronic components or steel products, bedding items with foam fill currently face no base tariff and no additional punitive tariffs from the US under the provided data.
- This is a highly favorable tariff classification for importers.
π― 2. 9404.90.20.60 ββ Bed Pillows, Other Fill
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Section 301 / Additional Duty | 0.0% |
| IEEPA Additional Duty | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0.0% = $0 |
| De Minimis Eligibility | β Yes |
| Legal Basis | HTSUS: 9404.90.20.60 |
π Note:
- Identical tariff treatment to the foam-fill version.
- Whether itβs a feather pillow or a polyester fiber pillow, the duty remains 0%.
π οΈ IV. Customs Clearance Operational Suggestions (Practical Pitfall Avoidance Guide)
β 1. Required Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must explicitly state Filling Material (e.g., "100% Memory Foam" vs. "80% Duck Down"). This is the primary factor for HS Code differentiation. |
| β Composition Label | βοΈ | Clear marking of fill percentage and material type. |
| β Commercial Invoice | βοΈ | Description must match HS Code (e.g., "Bed Pillow, Foam Fill" vs. "Bed Pillow, Feather Fill"). |
| β Packing List | βοΈ | Net weight and gross weight. |
| β Material Safety Data Sheet (MSDS) | βοΈ | If applicable for foam chemicals, to ensure no hazardous substances are flagged. |
| β Fiber Content Label | βοΈ | Required by FTC (Federal Trade Commission) in the US. |
β 2. Declaration Tips (Key Mantra)
π₯ "Define the Fill, Avoid the Confusion, 0% Duty is the Goal!"
| Scenario | Correct Declaration | Error to Avoid |
|---|---|---|
| Memory Foam Pillow | 9404.90.20.30 (Foam Fill) |
Misdeclaring as "Other Fill" β May trigger unnecessary scrutiny if label says "Polyurethane". |
| Feather Down Pillow | 9404.90.20.60 (Other Fill) |
Misdeclaring as "Foam Fill" β Major misclassification, leads to penalty. |
| Mixed Fill Pillow | Check dominant material | If mixed, declare based on the principal material by weight. If ambiguous, consult a broker. |
| Decorative Cushion (Not Bed) | Might be 9404.90.20.10 or others |
Do not use bed pillow codes for non-bed cushions. Ensure "Bed Pillow" intent is clear. |
β 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| ODM/OEM Custom Shapes | Provide design drawings to prove it is a "Shaped Bed Pillow" (Note 5 reference), not a generic cushion. |
| Pillows with Removable Covers | Declare as pillows (HS 9404), not as "textiles" (HS 6307). The filling defines the classification, not the cover. |
| Infant Pillows | Ensure compliance with CPSC (Consumer Product Safety Commission) regulations, even if duty is 0%. Safety standards are strict. |
| Latex vs. Memory Foam | Both are Cellular Rubber/Plastics β Both go to 9404.90.20.30. |
π V. Global Main Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Remarks |
|---|---|---|---|---|
| πΊπΈ USA | 9404.90.20.30 / 9404.90.20.60 |
0% | FTC Labeling + CPSC (if infant) | No Section 301 taxes on bedding |
| π¨π³ China (Import) | 9404.90.20 |
~5-10% | CCC (if applicable) | Check latest MOF announcements |
| πͺπΊ EU | 9404.90 |
0% (Most FTA) | REACH (Foam chemicals) | Low duty if EU origin or FTA applies |
| π¬π§ UK | 9404.90 |
0% | UKCA Marking (if safety related) | Post-Brexit rules apply |
| π¦πΊ Australia | 9404.90 |
5% | ACCC Compliance | GST applies |
π Conclusion:
- USA offers the most favorable duty-free entry (0%) for both foam and non-foam bed pillows.
- No hidden surtaxes currently apply to this category in the US trade data provided.
- Focus efforts on labeling compliance (FTC) and safety standards (CPSC) rather than tariff negotiation.
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Declaring "Foam Pillow" as "Cushion" (9404.90.90)
π Consequence: Misclassification. While duty might be similar, customs may audit for statistical note 5 compliance (bed pillow definition).
β Error 2: Failing to distinguish "Memory Foam" from "Polyester Fiber"
π Consequence: If you declare 9404.90.20.60 (Other Fill) but the product is Memory Foam, customs may reclassify to 9404.90.20.30 and issue a corrective entry or penalty.
β Error 3: Ignoring FTC Labeling Requirements
π Consequence: Goods may be detained at port even if duty is 0%, due to lack of proper fiber content labels.
β Error 4: Declaring "Decorative Pillow" as "Bed Pillow"
π Consequence: If not intended for bed use, it may fall under a different subheading. Ensure marketing materials support "Bed" usage.
β Correct Practice:
"Bed Pillow, Shaped, 20x30 inch, Memory Foam Fill, Removable Cotton Cover, Model ABC, FTC Compliant Label Attached"
π― VII. Conclusion: Professional Declaration, Smooth Customs, Zero Cost!
π― Remember the Mantra:
πΉ "Fill Defines the Code, 0% Duty is the Trend."
πΉ "Foam to .30, Other to .60, 0% Tax, No Worry."
π Pro Tip:
Although the tariff is 0%, ensure your commercial invoice clearly states the filling material. Customs officers may request proof of material composition if the description is vague.
π£ Immediate Action:
π Verify FTC Labeling on all units before shipment.
π Clearly state "Foam Fill" or "Other Fill" in the product description.
π Enjoy 0% Duty and hassle-free clearance!
β¨ Professional Clearance Starts with Precise Classification!
πΌ Your Pillow, Your Profit, Zero Duty!
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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.