Crocheted Artificial Fiber Backrest Pillows
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9404902090 | 23.5% | CN | US | Official Doc |
| 9404909622 | 17.3% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 6307909887 | 24.5% | CN | US | Official Doc |
| 6307909891 | 24.5% | CN | US | Official Doc |
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AI Analysis
🧶 Crocheted Artificial Fiber Backrest Pillows
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: What Exactly Are You Shipping?
Crocheted Artificial Fiber Backrest Pillows are soft furnishings made from synthetic materials (such as polyester, acrylic, or nylon) where the outer fabric or filling is processed via crocheting. In international trade, these items fall under specific categories depending on their exact structure, function, and material composition.
⚠️ Key Distinction:
- Are they purely decorative cushions for furniture? → Likely Chapter 94.
- Are they general textile goods without specific furniture classification? → Likely Chapter 63.
- Are they considered plastic/synthetic fiber制品 due to heavy processing? → Unlikely, but possible if mixed with non-textile components (rare for pure pillows).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the 5 potential HS Codes for "Crocheted Artificial Fiber Backrest Pillows," ranked by likelihood and tax impact.
| HS Code | Product Description (from Data) | Application Scenario | Total Tax Rate | Key Reason for Classification |
|---|---|---|---|---|
9404.90.20.90 |
Artificial fiber cushions, shaped like pillows, backrests, and similar articles. | Decorative home decor, sofa cushions, ergonomic backrests. | 23.5% | ✅ Best Fit: Explicitly covers "pillows, backrests, and similar articles." |
9404.90.96.22 |
Artificial fiber cushions, in the form of backrests, outer material is artificial fiber, fully conforms to classification explanation. | Backrests specifically designed for seating support. | 17.3% | ✅ Lower Tax Option: Specific to "backrests" only. |
6307.90.98.87 |
Artificial fiber products, material consistent, backrest falls under furniture moving pad function category, no conflict. | Furniture accessories, moving pads, or protective covers. | 24.5% | ⚠️ Functional Misalignment: Only if marketed as "moving pads" rather than cushions. |
6307.90.98.91 |
Artificial fiber finished goods, falls under other finished goods category, shape is non-specific category other formed items. | General textile goods not specifically classified elsewhere. | 24.5% | ❌ High Risk: "Other" category often triggers higher scrutiny. |
3926.90.99.89 |
Artificial fiber products, falls under plastic/synthetic fiber制品 category, conforms to characteristics of other plastic and other material products. | Unlikely for pure textile pillows; may apply if heavily coated or blended with plastic. | 22.8% | ⚠️ Unlikely: Pillows are typically textile (Chapter 63/94), not plastic (Chapter 39). |
🔍 Focus Reminder:
-9404.90.20.90and9404.90.96.22are the most accurate for pillows/backrests.
-9404.90.96.22has the lowest total tax (17.3%) but is narrowly defined as "backrests."
-9404.90.20.90is broader and safer for "pillows" but has a higher tax (23.5%).
💰 III. 2026 Latest Tariff Rate Details (Including Surtax, Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: 2025/2026 (Current Policy)
🎯 1. 9404.90.96.22 —— Artificial Fiber Backrests (Lowest Tax)
| Item | Content |
|---|---|
| Base Tariff | 7.3% |
| Additional Tariff (Section 301) | 0.0% |
| 122 Section Tariff | 10% |
| Total Tax Rate | 17.3% |
| Tax Calculation | CIF Value × 17.3% |
| De Minimis Eligibility | ❌ No (Deny de minimis for Chinese goods under current rules) |
| Legal Basis Path | 122 Section: 10% → USITC: 9404.90.96.22 |
📌 Explanation:
- This HS Code benefits from 0% Section 301 tariffs, which is rare for Chinese textiles.
- The 10% surcharge is likely due to specific trade policies (e.g., Section 122 or other administrative measures).
- Total 17.3% is significantly lower than other options.
🎯 2. 9404.90.20.90 —— Artificial Fiber Pillows/Cushions (Broader Scope)
| Item | Content |
|---|---|
| Base Tariff | 6.0% |
| Additional Tariff (Section 301) | 7.5% |
| 122 Section Tariff | 10% |
| Total Tax Rate | 23.5% |
| Tax Calculation | CIF Value × 23.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Section 301: 7.5% → 122 Section: 10% → USITC: 9404.90.20.90 |
📌 Explanation:
- Subject to 7.5% Section 301 tariffs (common for many Chinese goods).
- Plus 10% Section 122 tariffs.
- Total 23.5% is moderate but higher than96.22.
🎯 3. 6307.90.98.87 & 6307.90.98.91 —— Other Artificial Fiber Products (Higher Tax)
| Item | Content |
|---|---|
| Base Tariff | 7.0% |
| Additional Tariff (Section 301) | 7.5% |
| 122 Section Tariff | 10% |
| Total Tax Rate | 24.5% |
| De Minimis Eligibility | ❌ No |
📌 Explanation:
- Same surcharge structure as above, but higher base tariff and no specific pillow classification.
- Higher risk of customs audit due to vague description ("other finished goods").
🎯 4. 3926.90.99.89 —— Plastic/Synthetic Fiber Products
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Additional Tariff (Section 301) | 7.5% |
| 122 Section Tariff | 10% |
| Total Tax Rate | 22.8% |
| De Minimis Eligibility | ❌ No |
📌 Explanation:
- Lower base tariff (5.3%) but still subject to 17.5% surcharges.
- Risk: Misclassification. Pillows are rarely classified as "plastic products" unless made of PVC or similar materials.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Material composition (e.g., 100% Acrylic), filling type, dimensions, weight. |
| ✅ Product Photos | ✔️ | Clear images of the crochet pattern, label, and overall shape. |
| ✅ Commercial Invoice | ✔️ | Must state "Crocheted Artificial Fiber Backrest Pillow" – avoid vague terms like "decoration." |
| ✅ Packing List | ✔️ | Detail quantity, net/gross weight, and package dimensions. |
| ✅ Certificate of Origin (CO) | ✔️ | Required for tariff determination and potential preferential treatments. |
| ✅ Third-Party Test Report | ✔️ | Flammability, fiber content, and safety standards (if applicable). |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 “Material First, Function Second, Name Precise, Tax Low!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Pillow for Sofa | 9404.90.20.90 |
Declare as "Textile" → 24.5% |
| Backrest for Car/Chair | 9404.90.96.22 |
Declare as "Pillow" → 23.5% |
| Mixed Material (e.g., with Plastic Beads) | 3926.90.99.89 |
Declare as "Pure Textile" → Customs Penalty |
| General Decorative Cushion | 9404.90.20.90 |
Declare as "Furniture Part" → Delay + Audit |
📌 Critical Note:
- If the product is primarily for support (backrest), use9404.90.96.22.
- If it is primarily for decoration (pillow), use9404.90.20.90.
- Do not declare as "Other Textile Products" (6307) unless you accept the 24.5% rate and potential scrutiny.
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Crochet Design | Provide design files + client approval to prove it’s a finished good, not a raw material. |
| Mixed Material (e.g., Cotton + Acrylic) | Declare based on majority fiber content (e.g., if >50% acrylic, use Artificial Fiber HS Code). |
| Small Shipment (De Minimis) | ❌ Not Eligible: Chinese goods under $800 are not exempt from tariffs. |
| Re-export from Third Country | Ensure Country of Origin remains China. Re-exporting from Vietnam/Mexico does not avoid tariffs unless significant transformation occurs. |
🌍 V. Global Main Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9404.90.96.22 |
17.3% | CPSIA, ASTM F963 | Lowest tariff for backrests. |
| 🇪🇺 EU | 9404.90.90 |
~6-8% + VAT | CE, REACH | Lower base tariff, but VAT applies. |
| 🇨🇳 China | 9404.90.90 |
10-15% | CCC (if applicable) | Import tariff higher than US total. |
| 🇬🇧 UK | 9404.90.90 |
~6-8% + VAT | UKCA | Post-Brexit rules apply. |
| 🇯🇵 Japan | 9404.90.90 |
6% + Consumption Tax | JIS | Moderate tariff, high inspection. |
📌 Conclusion:
- USA offers the lowest total tariff (17.3%) for backrests (9404.90.96.22).
- EU/UK have lower base tariffs but add VAT (20%+), making the final cost higher.
- US is the most tariff-friendly market for this product if classified correctly.
📌 VI. Common Mistakes & Pitfall Avoidance (Lessons Learned)
❌ Mistake 1: Declaring "Cushion" instead of "Backrest" when it’s a backrest.
👉 Consequence: Tax jumps from 17.3% to 23.5% → 6.2% extra cost.
❌ Mistake 2: Declaring as "Plastic Product" (3926) for a textile pillow.
👉 Consequence: Customs rejects declaration → Return or Re-classification → Delays + Fees.
❌ Mistake 3: Using vague terms like "Home Decor" or "Textile Good."
👉 Consequence: High audit rate → 24.5% tax → Penalties.
❌ Mistake 4: Assuming De Minimis ($800) applies to Chinese goods.
👉 Consequence: No exemption → Full tax applied → Unexpected costs.
✅ Correct Practice:
“Crocheted Acrylic Fiber Backrest Pillow, for Sofa Use, Model ABC, Origin China”
🎯 VII. Conclusion: Professional Declaration, Save Time, Cut Costs!
🎯 Remember the Mnemonic:
🔹 “Backrest 17.3%, Pillow 23.5%, Other 24.5%”
🔹 “HS Code decides tax, declare precisely, save thousands!”
📌 Pro Tip:
If your product is 100% for backrest support, insist on 9404.90.96.22 (17.3%).
If it’s general-purpose pillow, use 9404.90.20.90 (23.5%).
Never use 6307 or 3926 unless you have a strong justification (e.g., mixed materials).
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product photos + Apply for HS Code Pre-ruling
🚀 Let your crocheted pillows pass smoothly, reduce costs, and boost profits!
✨ Professional Customs Clearance Starts with Precise Classification!
💼 Every dollar of your cost is worth 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) — 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.