儿童枕套
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6307909884 | 24.5% | CN | US | Official Doc |
| 6304994000 | 21.3% | CN | US | Official Doc |
| 6304910170 | 23.3% | CN | US | Official Doc |
| 9404902030 | 23.5% | CN | US | Official Doc |
| 9404902060 | 23.5% | CN | US | Official Doc |
AI Analysis
🧸 Baby Pillowcases (Children's Pillowcases)
🌐 HS Code Classification & Customs Clearance Guide | 2026 Tariff Analysis | Expert Strategy for US Imports from China
📌 I. Product Definition & Classification: What Exactly is a "Baby Pillowcase"?
Baby pillowcases are textile accessories designed for infant and child bedding. In international trade, the classification depends heavily on material composition and manufacturing method (knitted vs. woven). Unlike adult pillowcases, these are strictly categorized under Chapter 63 (Other Made Up Textile Articles) or Chapter 94 (Bedding), depending on specific attributes.
Key Distinction: * Textile Covers (Pillowcases): If it is purely a cover made of fabric (cotton, polyester, wool, etc.) without significant filling that changes its nature to "pillow," it falls under HS 6304. * Filled Items: If the item is a pillow with filling, it falls under HS 9404. However, the query specifically asks for "Pillowcases" (套), implying the cover only.
⚠️ Critical Warning for "Pillowcases":
- If the item is just the fabric cover (with or without zipper/buttons), it belongs to Chapter 63.
- Misclassifying a simple fabric case as a "pillow" (HS 9404) or vice versa leads to significant duty discrepancies.
📦 II. HS Code Classification Details (2026 Latest Tariff Reference)
Based on the provided data, here are the four potential classifications for Baby Pillowcases, sorted by most likely application scenarios:
| HS Code | Product Description | Material/Structure Inference | Tax Rate (Total) |
|---|---|---|---|
| 6307.90.98.84 | Other Made-up Textile Articles | Generic textile finished product; material inferred as general textile fiber. Used as a fallback if specific subheading is unclear. | 24.5% |
| 6304.91.01.70 | Knitted/Crocheted Other Furnishing Articles | Material inferred as knitted or crocheted textile. Fits "other furniture article" fallback. | 23.3% |
| 6304.99.40.00 | Other Furnishing Articles (Non-Knitted) | Material inferred to include wool or fine animal hair. Fits specific material category for pillowcases. | 21.3% |
| 9404.90.20.30 | Pillows (Other than Foam) | Misclassification Risk: Only applies if the item is actually a pillow with filling (not just a case). | 23.5% |
| 9404.90.20.60 | Pillows (Other Fillings) | Misclassification Risk: Applies to filled pillows with non-foam filling. | 23.5% |
🔍 Focus Note:
For strictly "Pillowcases" (covers only), the relevant codes are 6307, 6304.91, and 6304.99.
Codes 9404.90.20.30/60 should only be used if the product is a filled pillow, not a case. Misdeclaring a case as a filled pillow can lead to customs audits for undervaluation or incorrect material declaration.
💰 III. 2026 Latest Tariff Rate Breakdown (US Market)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025-11-10 onwards (including subsequent imports)
All categories below are subject to Base Tariff + Section 301 Tariff + Section 122 Tariff.
🎯 1. 6307.90.98.84 —— Other Made-up Textile Articles (Generic Fallback)
| Item | Content |
|---|---|
| Base Tariff | 7.0% |
| Section 301 Tariff | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 24.5% |
| Tax Calculation | CIF Value × 24.5% |
| De Minimis Exemption | ❌ Not Eligible (High tax rate excludes it from Section 321 de minimis) |
| Legal Basis Path | Base Tariff → USITC 301 Footnote → IEEPA Section 122 |
📌 Explanation:
- This is a generic classification used when the specific textile subcategory (knitted/woven/wool) is ambiguous.
- It carries the highest tax burden (24.5%) among the textile options.
- Use this only if no more specific subheading applies.
🎯 2. 6304.91.01.70 —— Knitted/Crocheted Other Furnishing Articles
| Item | Content |
|---|---|
| Base Tariff | 5.8% |
| Section 301 Tariff | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 23.3% |
| Tax Calculation | CIF Value × 23.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base Tariff → USITC 301 Footnote → IEEPA Section 122 |
📌 Explanation:
- Ideal for knitted cotton or polyester baby pillowcases (common in nursery bedding).
- Slightly lower than the generic fallback due to specific material identification.
- Recommendation: If your product is knitted, this is the correct and optimal code.
🎯 3. 6304.99.40.00 —— Other Furnishing Articles (Wool/Fine Animal Hair)
| Item | Content |
|---|---|
| Base Tariff | 3.8% |
| Section 301 Tariff | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 21.3% |
| Tax Calculation | CIF Value × 21.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base Tariff → USITC 301 Footnote → IEEPA Section 122 |
📌 Explanation:
- Applicable only if the pillowcase contains wool or fine animal hair.
- Lowest tax rate (21.3%) among the textile options.
- Caution: Do not use this for cotton/polyester products. Customs may penalize for misdeclaring material composition.
🎯 4. 9404.90.20.30 & 9404.90.20.60 —— Pillows (Filled)
| Item | Content |
|---|---|
| Base Tariff | 6.0% |
| Section 301 Tariff | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 23.5% |
| Tax Calculation | CIF Value × 23.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base Tariff → USITC 301 Footnote → IEEPA Section 122 |
📌 Explanation:
- These codes are for filled pillows, not pillowcases.
- If you are exporting only the case, DO NOT USE these codes.
- Using these for cases is a classification error that may result in delays, fines, or forced reclassification.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance)
✅ 1. Preparation Checklist (Must-Have Documents)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: "Pillowcase Only," Material (e.g., 100% Cotton), Knitted/Woven. |
| ✅ Composition Label | ✔️ | Photo of the care label showing fiber content. |
| ✅ Product Photos | ✔️ | Show zipper/snaps, interior lining, and fabric texture. |
| ✅ Commercial Invoice | ✔️ | Description: "Baby Pillowcase, Knitted Cotton, No Filling." |
| ✅ Packing List | ✔️ | Confirm no pillows are mixed in with cases. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Case vs. Pillow: Define Clear, Tax Bill Is Fair!"
| Scenario | Correct Declaration | Wrong Declaration |
|---|---|---|
| Fabric Cover Only | 6304.91.01.70 (if knitted) or 6304.99.40.00 (if wool) |
9404.90.20.30 (Pillow) → Risk of Audit |
| Knitted Cotton Case | 6304.91.01.70 |
6307.90.98.84 → Higher Tax (24.5% vs 23.3%) |
| Wool Case | 6304.99.40.00 |
6307.90.98.84 → Higher Tax (24.5% vs 21.3%) |
| Filled Pillow | 9404.90.20.30/60 |
6304.91.01.70 → Undervaluation Risk |
✅ 3. Special Handling Scenarios
| Scenario | Recommendation |
|---|---|
| Mixed Containers | If a shipment contains both pillows and pillowcases, declare them separately. Do not lump them under one HS Code. |
| OEM Custom Prints | Ensure the invoice mentions "Custom Printed Baby Pillowcase" to justify any premium pricing, but keep HS Code based on material. |
| "Travel Size" Cases | If they are extremely small, still classify as textile articles, not "accessories." The size does not change the chapter. |
🌍 V. Global Market Comparison (2026)
| Market | Recommended HS Code (Case Only) | Est. Duty (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 6304.91.01.70 or 6304.99.40.00 |
21.3% – 24.5% | High due to Section 301 + Section 122. |
| 🇨🇳 China | 6304.91 or 6304.99 |
~5% - 10% | No Section 301/122. |
| 🇪🇺 EU | 6304.91 or 6304.99 |
~6% - 12% | No Section 301. |
| 🇬🇧 UK | 6304.91 or 6304.99 |
~6% - 12% | No Section 301. |
📌 Conclusion:
The US market is the most expensive due to叠加 tariffs (Section 301 + Section 122).
Optimizing HS Code selection within Chapter 63 can save 1.2% - 3.2% in duties.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Calling a "Pillowcase" a "Pillow" to simplify description.
👉 Consequence: Customs may flag for misclassification if the value per unit is significantly different. Pillows have different weight/volume thresholds.
❌ Error 2: Using 6307.90.98.84 for a clearly knitted cotton case.
👉 Consequence: Paying 24.5% instead of 23.3%. A 1.2% savings opportunity lost.
❌ Error 3: Using 6304.99.40.00 for 100% Polyester cases.
👉 Consequence: Fraud/Misdeclaration Risk. This code is for wool/fine animal hair. Polyester does not qualify. Penalty possible.
❌ Error 4: Ignoring the "Section 122 Tariff."
👉 Consequence: All textile imports from China are subject to this 10% tariff. Including it in the total tax calculation (21.3%-24.5%) is mandatory.
✅ Correct Practice:
"Baby Pillowcase, 100% Cotton, Knitted, with Zipper Closure, Model XYZ, Cert. OEKO-TEX"
🎯 VII. Conclusion: Precision Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Knitted? Use 6304.91 (23.3%). Wool? Use 6304.99 (21.3%). Generic? Use 6307.90 (24.5%). Filled? Use 9404 (23.5%)."
🔹 "Don't pay 24.5% if you can pay 21.3%! Material matters!"
📌 Pro Tip:
If your baby pillowcases are 100% Cotton and Knitted, use 6304.91.01.70.
If they are Wool Blend, use 6304.99.40.00.
Avoid the generic 6307 code unless you are uncertain about the manufacturing method.
📣 Immediate Action:
📞 Contact your customs broker with the care label material composition.
📄 Apply for an HS Code Pre-Ruling if the material is mixed (e.g., Cotton/Polyester blend) to confirm if it falls under knitted or general textile categories.
🚀 Optimize your tax burden by 1-3% with the right HS Code!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent Saved Is Pure Profit!
Customer Reviews
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.