Plush Pillow
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9404901030 | 22.8% | CN | US | 官方文档 |
| 9404902030 | 23.5% | CN | US | 官方文档 |
| 6304910170 | 23.3% | CN | US | 官方文档 |
| 6304996040 | 20.7% | CN | US | 官方文档 |
商品图片
AI分析
🛏️ Plush Pillow (Soft Furnishing Articles & Bedding)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Strategy
📌 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).
⚠️ 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.
📦 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. |
🔍 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.
💰 III. 2026 Latest Tariff Rate Details (Detailed Tax Breakdown)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Assumed based on common trade context, but rates below are specific to the codes)
✅ Effective Time: Current 2026 Tariff Schedule
🎯 1. 9404.90.10.30 & 9404.90.20.30 —— 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 × 0% = $0 Tax |
| De Minimis Exemption | N/A (Already 0%) |
| Legal Basis | HTSUS 9404.90.10.30 / 9404.90.20.30 |
📌 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.
🎯 2. 6304.91.01.70 & 6304.99.60.40 —— 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 × 0% = $0 Tax |
| De Minimis Exemption | N/A (Already 0%) |
| Legal Basis | HTSUS 6304.91.01.70 / 6304.99.60.40 |
📌 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.).
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Preparation Checklist (Non-Negotiable)
| Document | Must Provide? | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state: Fill material (Foam, Polyester, etc.), Cover material (Cotton, Polyester, Knitted, etc.), Dimensions. |
| ✅ Material Breakdown | ✔️ | Crucial for distinguishing between 9404 (Bedding) and 6304 (Furnishing). |
| ✅ Product Photos | ✔️ | Show the product, label, and fill material. Distinguish between a "Bed Pillow" and a "Throw Cushion." |
| ✅ Composition Label | ✔️ | US Customs requires clear fiber content labeling (e.g., "Cover: 100% Cotton, Fill: Polyurethane Foam"). |
| ✅ Commercial Invoice | ✔️ | Describe as "Plush Bed Pillow" or "Decorative Knitted Cushion" precisely. Avoid vague terms like "Soft Toy." |
| ✅ CPSIA Compliance (If for Kids) | ✔️ | If the pillow is marketed for children <12 years, CPSIA testing is required regardless of tariff. |
✅ 2. Classification Strategy (Key Mantra)
🔥 “Bedding is 9404, Decor is 6304; Cotton & Foam go to 9404.90; Knitted Decor goes to 6304.91.”
| Scenario | Correct HS Code | Wrong Code & Consequence |
|---|---|---|
| Sleeping Pillow (Foam fill, Cotton cover) | 9404.90.10.30 |
Misclassify as 6304 → Potential audit if declared as decorative when used for sleep. |
| Sleeping Pillow (Foam fill, Synthetic cover) | 9404.90.20.30 |
Misclassify as 6304 → Incorrect statistical reporting. |
| Decorative Knitted Cushion | 6304.91.01.70 |
Misclassify as 9404 → May be flagged if not for bedding use. |
| Decorative Non-Knitted Cushion | 6304.99.60.40 |
Misclassify as 9404 → Classification error. |
⚠️ 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.
✅ 3. Special Cases & Regulatory Alerts
| Situation | Handling Advice |
|---|---|
| Children’s 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. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certifications Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9404.90.10.30 / 6304.91.01.70 |
0.0% | CPSIA (if for kids), Prop 65 | Zero duty, but strict safety rules. |
| 🇨🇳 China | 9404.90.10.30 / 6304.91.01.70 |
Varies | CCC (if applicable) | Import duties may apply differently. |
| 🇪🇺 EU | 9404.90 / 6304.90 |
0.0% - 4.7% | REACH, OEKO-TEX | Zero duty for many textiles, but chemical regulations are strict. |
| 🇬🇧 UK | 9404.90 / 6304.90 |
0.0% - 5% | UKCA, REACH | Post-Brexit rules apply. |
| 🇯🇵 Japan | 9404.90 / 6304.90 |
0.0% | FSC (if for kids) | Generally low tariffs, strict labeling. |
📌 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.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring a "Bed Pillow" as a "Toy" or "Decorative Cushion" to avoid scrutiny.
👉 Consequence: Customs may reclassify it, leading to misdeclaration penalties or detention.
❌ Mistake 2: Ignoring CPSIA for children’s plush pillows.
👉 Consequence: Product seized at border, forced recall, and heavy fines.
❌ Mistake 3: Incorrectly labeling "Knitted" vs. "Woven."
👉 Consequence: Wrong HS Code (6304.91 vs 6304.99), though tariff is same, it causes statistical discrepancies and potential audits.
✅ Correct Approach:
"Plush Bed Pillow, Cotton Cover, Polyurethane Foam Fill, 20x26 inches, Certified CPSIA & Oeko-Tex, Made in China."
🎯 VII. Conclusion: Professional Clearance, Cost Saving & Efficiency!
🎯 Remember the Mantra:
🔹 "Bedding is 9404, Decor is 6304; Foam Fill is Key for 9404.90; Cotton Cover Matters for 9404.10."
🔹 "0% Duty is Great, but Safety Certs are a MUST."
📌 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.
📣 Immediate Action:
📞 Consult with a licensed customs broker.
📄 Prepare CPSIA and Oeko-Tex certificates.
📝 Ensure Origin Labeling is permanent and visible.
🚀 Let your plush pillows pass customs smoothly, efficiently, and profitably!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every penny saved on duties is pure profit!
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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。