neck pillow
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6304910170 | 23.3% | CN | US | 官方文档 |
| 9404901030 | 22.8% | CN | US | 官方文档 |
| 9404902090 | 23.5% | CN | US | 官方文档 |
| 6304996040 | 20.7% | CN | US | 官方文档 |
商品图片
AI分析
🌬️ Neck Pillow (Travel & Ergonomic Comfort)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Neck Pillows"?
The Neck Pillow is a specialized travel accessory and home comfort item designed to support the neck, head, and cervical spine during rest, travel, or work. In international trade, it falls under the broader categories of Household Textiles and Furniture/Camping Equipment.
Due to variations in material composition (knitted vs. non-knitted), filling type (foam, fiber, rubber), and finished form (complete pillow vs. components), neck pillows can be classified under multiple HS codes. Choosing the correct code is critical, as the tax rate differences can be significant (from 20.7% to 23.5%).
⚠️ Key Distinction Points:
- Knitted/Embroidered Fabric: If the outer casing is knitted or crocheted, it may fall under Chapter 63 (Textiles).
- Woven/Non-Knitted Fabric: If the outer casing is woven or made of non-knitted textiles, it often falls under 9404 (Cushions/Pillows) or the residual 6304 category.
- Filling Material: The classification must consider whether the filling is standard fiber, rubber/plastic, or spring-based (rare for neck pillows).
- End Use: Is it for home bedding, travel, or industrial use? Most commercial neck pillows fall under "Bedding" or "Camping Equipment."
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided product data, here are the four potential classifications for Neck Pillows with their specific tax implications:
| HS Code | Product Description | Classification Logic | Material/Form Assumption |
|---|---|---|---|
| 6304.91.01.70 | Neck Pillow (Knitted/Crocheted) | Classified under Furniture/Home Textiles as "Other Furniture Supplies" | Knitted or Crocheted fabric casing. Residual category for furniture accessories. |
| 9404.90.10.30 | Neck Pillow (Cotton/Standard Pillow) | Classified under Cushions, Pillows & Similar Articles | Cotton or Cotton-blend material. Matches standard "Pillow" definition. |
| 9404.90.20.90 | Neck Pillow (Specialized Filling) | Classified under Pillows/Cushions with specific filling types | Contains Springs, Rubber, or Plastic fillers (or specific composite materials not covered by cotton). |
| 6304.99.60.40 | Neck Pillow (Non-Knitted Textile) | Classified under Household Textiles (Residual) | Non-knitted, non-crocheted textile material. Residual category for home textiles. |
🔍 Critical Reminder:
- 6304.91.01.70 is for knitted neck pillows.
- 9404.90.10.30 is the most common for cotton/standard fiber filled pillows.
- 9404.90.20.90 applies if the pillow contains rubber, plastic, or spring components (e.g., memory foam with a specific structural backing).
- 6304.99.60.40 is the "catch-all" for non-knitted textile neck pillows.
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Analysis)
✅ Applicable Market: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Based on current 2025-2026 tariff regulations (including Section 301, Section 232, and Section 122 provisions).
🎯 1. HS Code 6304.91.01.70 (Knitted Neck Pillow)
Best for: Knitted travel scarves used as pillows or knitted outer casings.
| Tax Component | Rate | Explanation |
|---|---|---|
| Base Duty | 5.8% | Standard Most Favored Nation (MFN) rate. |
| Section 301 / Additional | 7.5% | Additional tariff on specific textile products. |
| Section 122 Duty | 10.0% | New/Specific 122 Clause tariff (High-risk category for textiles). |
| 🔥 TOTAL TAX RATE | 23.3% | High Tax Burden |
| Duty Calculation | CIF Value × 23.3% | Based on the Cost, Insurance, and Freight value. |
| De Minimis Exemption | ❌ NO | Not eligible for $800 de minimis exemption due to Section 122/301 clauses. |
📌 Legal Path:
Base: 6304→Sec301: +7.5%→Sec122: +10%= 23.3%
Note: The Section 122 clause is a critical recent addition for textile products.
🎯 2. HS Code 9404.90.10.30 (Cotton/Pillow Classification)
Best for: Standard memory foam or fiber pillows with cotton covers.
| Tax Component | Rate | Explanation |
|---|---|---|
| Base Duty | 5.3% | Standard MFN rate for pillows. |
| Section 301 / Additional | 7.5% | Additional tariff. |
| Section 122 Duty | 10.0% | Section 122 Clause applies to most pillows. |
| 🔥 TOTAL TAX RATE | 22.8% | High Tax Burden (Slightly lower than knitted). |
| Duty Calculation | CIF Value × 22.8% | Based on CIF value. |
| De Minimis Exemption | ❌ NO | Not eligible for $800 exemption. |
📌 Note: This is a common classification for standard "U-shaped" memory foam pillows with cotton covers.
🎯 3. HS Code 9404.90.20.90 (Pillow with Specialized Filling)
Best for: Pillows with rubber, plastic, or spring-like structural elements.
| Tax Component | Rate | Explanation |
|---|---|---|
| Base Duty | 6.0% | Standard MFN rate (slightly higher base for specialized goods). |
| Section 301 / Additional | 7.5% | Additional tariff. |
| Section 122 Duty | 10.0% | Section 122 Clause applies. |
| 🔥 TOTAL TAX RATE | 23.5% | Highest Tax Burden among the options. |
| Duty Calculation | CIF Value × 23.5% | Based on CIF value. |
| De Minimis Exemption | ❌ NO | Not eligible. |
📌 Note: This rate is the highest because it targets specific industrial or specialized filling materials.
🎯 4. HS Code 6304.99.60.40 (Non-Knitted Textile - Residual)
Best for: Woven fabric neck pillows (e.g., velvet, satin, polyester woven).
| Tax Component | Rate | Explanation |
|---|---|---|
| Base Duty | 3.2% | Lowest Base Duty (Residual category benefit). |
| Section 301 / Additional | 7.5% | Additional tariff. |
| Section 122 Duty | 10.0% | Section 122 Clause applies. |
| 🔥 TOTAL TAX RATE | 20.7% | Lowest Tax Burden (Savings of ~2.6% vs. others). |
| Duty Calculation | CIF Value × 20.7% | Based on CIF value. |
| De Minimis Exemption | ❌ NO | Not eligible (Section 122 overrides de minimis). |
📌 Strategic Insight: If the neck pillow uses non-knitted (woven) fabric,
6304.99.60.40offers the lowest total tax rate (20.7%). Always verify the fabric weave before declaring.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Documentation Checklist (Must-Haves)
| Document | Requirement | Purpose |
|---|---|---|
| Product Spec Sheet | ✔️ Mandatory | Must detail Material Composition (e.g., "100% Polyester Woven," "Memory Foam Core"). |
| Photos (Labeled) | ✔️ Mandatory | Clear images showing the texture (knitted vs. woven) and filling (foam/fiber). |
| Material Test Report | ✔️ Recommended | Third-party lab report confirming fiber type (Knitted/Woven) to support HS Code selection. |
| Commercial Invoice | ✔️ Mandatory | Must explicitly state: "Neck Pillow, [Material Type], [HS Code Proposed]." |
| Packing List | ✔️ Mandatory | Ensure weight and dimensions match the HS Code description (no hidden components). |
✅ 2. Declaration Strategy (Key Mnemonics)
🔥 "Material First, Fill Second, Section 122 Always!"
| Scenario | Correct Declaration | Incorrect Declaration | Result |
|---|---|---|---|
| Knitted Fabric | 6304.91.01.70 |
6304.99.60.40 |
Overpayment (23.3% vs 20.7% if misclassified). |
| Woven Fabric | 6304.99.60.40 |
9404.90.10.30 |
Risk of Penalty (Wrong category, higher base rate). |
| Rubber/Plastic Fill | 9404.90.20.90 |
9404.90.10.30 |
Audit Risk (Customs may reclassify if filling is suspected). |
| De Minimis Claim | ❌ Do Not Claim | Claiming $800 exemption | Seizure/Delay (Section 122 explicitly blocks this). |
✅ 3. Special Handling & Tips
| Situation | Action |
|---|---|
| Fabric Ambiguity | If unsure if fabric is "knitted" or "woven," get a textile lab test before shipping. The tax difference is ~2.6% ($26 per $1000 value). |
| Section 122 Awareness | Be aware that Section 122 (10%) applies to ALL listed HS codes. No product is exempt. |
| Packaging | Do not separate the pillow from its cover for "component" declaration. Declare as a finished product to avoid拆分 penalties. |
| Origin Labeling | Ensure the "Made in China" label is visible and matches the CO (Certificate of Origin). |
🌍 V. Global Market Comparison (2026)
| Market | Recommended HS Code | Base Tax | Additional Tax | Total Tax | Notes |
|---|---|---|---|---|---|
| 🇺🇸 USA | 6304.99.60.40 (Best) |
3.2% | 17.5% (301+122) | 20.7% | Section 122 is the key driver. |
| 🇪🇺 EU | 9404.90 |
4.5% | 0% | 4.5% | No Section 122; lower burden. |
| 🇨🇦 Canada | 9404.90 |
5.0% | 0% | 5.0% | Standard MFN rate. |
| 🇯🇵 Japan | 9404.90 |
0% | 0% | 0% | Free trade benefits. |
📌 Conclusion:
- The USA market is the most expensive due to the Section 122 (10%) + Section 301 (7.5%) combination.
- Choosing the right HS Code (6304.99.60.40) can save 2.6% on the US market compared to others.
- No de minimis exemption applies for these goods; all shipments are subject to full duty calculation.
📌 VI. Common Mistakes & "Blood and Tears" Lessons
❌ Mistake 1: Claiming De Minimis ($800) for Neck Pillows.
👉 Result: Shipment Rejected/Seized because Section 122 explicitly excludes textile pillows from de minimis.
✅ Fix: Pay the full duty (20.7%~23.5%) upfront.
❌ Mistake 2: Declaring all pillows under 9404.90.10.30 regardless of fabric.
👉 Result: If the pillow is woven, you overpay by 2.6%. If it is knitted, you might face an audit.
✅ Fix: Verify fabric type (Knitted vs. Woven) before declaring.
❌ Mistake 3: Ignoring the Section 122 clause.
👉 Result: Budget calculation off by 10%, leading to cash flow issues.
✅ Fix: Always include the 10% Section 122 tax in your cost model for US imports.
🎯 VII. Conclusion: Precision Classification Saves Money!
🎯 Remember the Mnemonic:
🔹 "Knitted = 6304.91 (23.3%)"
🔹 "Woven = 6304.99 (20.7% - Best Value!)"
🔹 "Cotton Fill = 9404.90.10 (22.8%)"
🔹 "Section 122 = Always 10% (No Exemption!)"
📌 Pro Tip:
If you are importing Neck Pillows to the US:
1. Test your fabric: Is it knitted or woven?
2. Pick 6304.99.60.40 if woven to minimize taxes.
3. Budget for 20.7% total tax (Base 3.2% + 7.5% + 10%).
4. Never claim de minimis for this product.
📣 Immediate Action Required:
📞 Contact your Freight Forwarder to verify fabric composition.
🚀 Update your Incoterms to include the correct tariff burden.
📦 Prepare a full Material Test Report before the first US shipment.
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every 1% tax saved 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。