Leg Pillow
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 9404902090 | 23.5% | CN | US | 官方文档 |
| 9404902030 | 23.5% | CN | US | 官方文档 |
| 6307908945 | 17.0% | CN | US | 官方文档 |
| 6307909891 | 24.5% | CN | US | 官方文档 |
商品图片
AI分析
🛌 Leg Pillow (Support Pillow)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
📌 1. Product Definition & Classification: Do You Really Understand the "Leg Pillow"?
The Leg Pillow (also known as a support pillow, wedge pillow, or positioning pillow) is a medical or comfort device used to elevate limbs, improve circulation, or provide ergonomic support during sleep. In international trade, its classification depends heavily on the material composition and primary function.
⚠️ Key Distinction Point:
- If made of plastics/synthetic materials as an accessory/part → Classified under Chapter 39.
- If made of textiles with filling, used as bedding → Classified under Chapter 94 or Chapter 63.
- Crucial: The material determines whether it is seen as a "plastic part" or a "textile bedding product," drastically affecting the duty rate.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
| HS Code | Product Description | Applicable Scenario | Material/Function Inference |
|---|---|---|---|
3926.90.99.89 |
Other articles of plastics/synthetic materials (accessories/parts) | Plastic-based support pillows, rigid components | ✅ Plastic/Synthetic |
9404.90.20.90 |
Other bedding articles, including filled mattresses & pillows | Pillows/cushions with filling structures, bedding use | ✅ Filled/Bedding |
9404.90.20.30 |
Pillows, specifically for bedding purposes | Filling-type pillows, inferred bedding use | ✅ Filled/Bedding |
6307.90.89.45 |
Other made-up articles, cotton-based | Cotton-covered leg pillows, inferred cotton material | ✅ Textile (Cotton) |
6307.90.98.91 |
Other made-up articles, textiles/polymers | General textile or polymer-filled pillows | ✅ Textile/Polymer |
🔍 Key Reminder:
- If the pillow is primarily a plastic support structure (e.g., hard foam, rigid plastic frame), use 3926.
- If it is a soft, filled textile product (memory foam, polyester fiber, cotton), use 9404 or 6307.
- Misclassification Risk: Declaring a textile pillow as plastic (or vice versa) leads to significant duty differences and potential customs penalties.
💰 3. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 (Including subsequent imports)
🎯 1. 3926.90.99.89 —— Plastic/Synthetic Material Articles
| Item | Content |
|---|---|
| Base Duty | 5.3% |
| Section 301 Surcharge | 7.5% |
| Section 122 Tariff | 10% |
| Total Duty Rate | 22.8% |
| Calculation Method | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible (High duty rate exceeds threshold benefits) |
| Legal Basis | USITC:3926.90.99.89 → Section 301: 7.5% → Section 122: 10% |
📌 Explanation:
- This code treats the leg pillow as a plastic accessory/part, not bedding.
- The 22.8% total rate is driven by the Section 122 tariff (10%) and Section 301 (7.5%) added to the base 5.3%.
- Warning: This rate is significantly higher than textile bedding if not classified correctly.
🎯 2. 9404.90.20.90 & 9404.90.20.30 —— Bedding Articles (Pillows)
| Item | Content |
|---|---|
| Base Duty | 6.0% |
| Section 301 Surcharge | 7.5% |
| Section 122 Tariff | 10% |
| Total Duty Rate | 23.5% |
| Calculation Method | CIF Value × 23.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | USITC:9404.90.20.90 → Section 301: 7.5% → Section 122: 10% |
📌 Explanation:
- These codes classify the leg pillow as a pillow/bedding item.
- The 23.5% total rate is slightly higher than the plastic version (3926) due to the higher base duty (6.0% vs 5.3%).
- Key Insight: Both bedding codes have identical surcharges, so the base duty difference is the only variable.
🎯 3. 6307.90.89.45 —— Cotton-Made Up Articles
| Item | Content |
|---|---|
| Base Duty | 7.0% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | 10% |
| Total Duty Rate | 17.0% |
| Calculation Method | CIF Value × 17.0% |
| De Minimis Exemption | ❌ Not Eligible (Due to Section 122) |
| Legal Basis | USITC:6307.90.89.45 → Section 122: 10% |
📌 Explanation:
- Lowest Duty Rate (17.0%) among the options!
- Why? Section 301 (7.5%) does NOT apply to this specific cotton textile subheading.
- Condition: Must be clearly identified as cotton-made and fit the "other made-up articles" description.
- Strategy: If the pillow is cotton-covered with any filling, this is the most cost-effective classification.
🎯 4. 6307.90.98.91 —— Other Textile Made-Up Articles
| Item | Content |
|---|---|
| Base Duty | 7.0% |
| Section 301 Surcharge | 7.5% |
| Section 122 Tariff | 10% |
| Total Duty Rate | 24.5% |
| Calculation Method | CIF Value × 24.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | USITC:6307.90.98.91 → Section 301: 7.5% → Section 122: 10% |
📌 Explanation:
- This is a "catch-all" for textile products not specified elsewhere.
- Highest Duty Rate (24.5%).
- Avoid this code if a more specific cotton (6307.90.89.45) or bedding (9404) code applies.
🛠️ 4. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Preparation Checklist (Essential Documents)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail material composition (e.g., "100% Cotton Cover, Memory Foam Core"). |
| ✅ Material Breakdown | ✔️ | Clearly state % of cotton, polyester, plastic, etc. |
| ✅ Product Photos | ✔️ | Show label, material tags, and overall structure. |
| ✅ Commercial Invoice | ✔️ | Describe accurately: "Cotton Leg Support Pillow" or "Plastic Orthopedic Pillow." |
| ✅ Certificate of Origin (CO) | ✔️ | If non-China origin, may reduce duties. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Material Determines Code, Cotton Saves Money, Plastic Costs More!"
| Scenario | Correct Classification | Incorrect Action | Consequence |
|---|---|---|---|
| Cotton-covered leg pillow | 6307.90.89.45 (17.0%) |
Declare as "Plastic Accessory" | +5.8% duty cost |
| Memory foam pillow with fabric cover | 9404.90.20.x0 (23.5%) or 6307.90.89.45 |
Declare as "Other Textile" (6307.90.98.91) |
+1.0% duty cost + Risk of audit |
| Rigid plastic support wedge | 3926.90.99.89 (22.8%) |
Declare as "Bedding" | Potential misclassification penalty |
| Mixed material (e.g., Plastic frame + Fabric cover) | Primary Material Test | Split declaration | Complex, high risk, high duty |
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| OEM Custom Leg Pillows | Provide design specs to prove material composition. Avoid vague terms like "support device." |
| Medical vs. Comfort Use | If marketed as medical equipment, it may qualify for different codes (e.g., 9019), but check eligibility. If for general comfort, stick to 9404/6307. |
| Section 122 Impact | Note: Section 122 (10%) applies to ALL codes above. This is a new/additional tariff layer. No exemption available for most leg pillows from China. |
| De Minimis (Section 321) | ❌ Not Applicable. Even for small shipments, Section 301 and 122 surcharges usually negate the $800 de minimis benefit for these specific codes. |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 United States | 6307.90.89.45 |
17.0% | Best rate for cotton. 9404 is 23.5%. 3926 is 22.8%. |
| 🇨🇳 China | 6307.90.89.45 |
~5-7% | Lower base duty, no Section 301/122. |
| 🇪🇺 EU | 6307.90.98 |
4-6% | No Section 301/122. VAT applies separately. |
| 🇬🇧 UK | 6307.90.98 |
4-6% | Post-Brexit rules similar to EU. |
| 🇨🇦 Canada | 6307.90.98 |
5-7% | No Section 301/122. |
📌 Conclusion:
- USA is the most complex market due to Section 301 (7.5%) and Section 122 (10%) surcharges.
- Cotton classification (6307.90.89.45) saves 6.5% duty compared to plastic or general textile codes in the US.
- Always prioritize material specificity in your declaration to qualify for the lowest base duty.
📌 6. Common Errors & Pitfalls (Blood Lessons)
❌ Error 1: Declaring a cotton pillow as "Plastic Accessory" (3926)
👉 Result: You pay 22.8% instead of 17.0%. Overpaid 5.8%!
❌ Error 2: Declaring a polyester pillow as "Cotton Article" (6307.90.89.45)
👉 Result: Customs audit → Penalty + Back Duties + Potential Seizure.
❌ Error 3: Ignoring Section 122 (10%)
👉 Result: Budgeting fails. The 10% is additive to all codes. Must include in cost model.
❌ Error 4: Using "Pillow" without material detail
👉 Result: Customs may default to 6307.90.98.91 (24.5%), the highest rate.
✅ Correct Practice:
"Leg Support Pillow, 100% Cotton Cover, Memory Foam Fill, Model XYZ, Made in China"
🎯 7. Conclusion: Precise Classification, Maximize Profit!
🎯 Remember the Mantra:
🔹 "Cotton First, Base Duty Low, Section 301 Saves, Section 122 Stays!"
🔹 "HS Code is King, 5.8% Saves, Declaration is Everything!"
📌 Pro Tip:
If your leg pillow is partially cotton and partially synthetic, consult a customs broker for "Primary Material" determination. Misclassification can lead to severe penalties.
Apply for an Advance Ruling if shipping large volumes to lock in the 17.0% rate.
📣 Immediate Action:
📞 Contact Customs Broker + Provide Material Specs + Verify Section 122 Applicability
🚀 Clear Customs Smoothly, Maximize Margin, Export Efficiently!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent Saved is Pure Profit!
用户评价
关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。