HS code · 6-digit subheading

HS Code 9404.90 – Bedding and similar furnishing articles; n.e.c. in heading no. 9404 (e.g. quilts, eiderdowns, cushions, pouffes and pillows)

HS code 9404.90 is the 6-digit subheading for bedding and similar furnishing articles, n.e.c. in heading no. 9404 (e.g. quilts, eiderdowns, cushions, pouffes and pillows). It is used for bed pillows, decorative cushions, mattress toppers, floor pouffes and bolster pillows.

What HS 9404.90 covers

This 'not elsewhere specified' (n.e.c.) HS code serves as a catch-all for various bedding and similar furnishing articles that do not fit into the more specific categories within heading 9404. It primarily includes items like pillows, cushions, mattress toppers, and pouffes. International trade in these goods is driven by consumer demand for home comfort, interior decoration, and specialized sleep aids. Importers are diverse, ranging from large department stores and home goods retailers to specialized ergonomic product suppliers. Exporters often leverage efficient textile production, diverse material sourcing (e.g., foam, feathers, synthetic fibers), and design flexibility to meet varied market demands. Key trade considerations include material composition, ergonomic design, decorative appeal, and compliance with safety and flammability standards. This category reflects the broad and evolving nature of home furnishing accessories.

Covers
  • Bed pillows
  • Decorative cushions
  • Mattress toppers
  • Floor pouffes
  • Bolster pillows
  • Travel pillows
  • Pet beds (upholstered)
  • Seat cushions
Examples
  • MyPillow
  • Casper Pillow
  • IKEA GURLI Cushion
  • Tempur-Pedic Mattress Topper
  • Yogibo Pod X
  • Leesa Hybrid Pillow
  • Coop Home Goods Original Pillow

Codes often confused with 9404.90

Common mistake. Frequently confused with specific bedding items like quilts/duvets (940440) if the primary function is warmth, or with furniture (9403) if a pouffe is substantial enough to be considered seating.

Top exporters and importers of HS code 940490, 2025

In 2025, the largest exporter of HS code 940490 in UN Comtrade data was China, with 57% of world exports; the largest importer in UN Comtrade data was the United States, with 22% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Top exporters 2025 · share of world exports

  1. 1 China $5.4B
  2. 2 Poland $461M
  3. 3 India $396M

World total: $9.4B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 United States $1.8B
  2. 2 Germany $711M
  3. 3 Japan $593M

World total: $8.1B Reported figures on UN Comtrade ↗

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

Brazil NCM code for 9404.90

Brazil does not split HS 9404.90: its NCM code is 9404.90.00.

  1. 9404.90.00 Pillows, cushions, pouffes and similar beddingOutros

All Brazil NCM codes in heading 94.04 →

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.

Questions about HS 9404.90

What is HS code 940490?

HS code 940490 is a 6-digit subheading in the Harmonized System that covers: Bedding and similar furnishing articles; n.e.c. in heading no. 9404 (e.g. quilts, eiderdowns, cushions, pouffes and pillows). This 'not elsewhere specified' (n.e.c.) HS code serves as a catch-all for various bedding and similar furnishing articles that do not fit into the more specific categories within heading 9404. It primarily includes items like pillows, cushions, mattress toppers, and pouffes. International trade in these goods is driven by consumer demand for home comfort, interior decoration, and specialized sleep aids. Importers are diverse, ranging from large department stores and home goods retailers to specialized ergonomic product suppliers. Exporters often leverage efficient textile production, diverse material sourcing (e.g., foam, feathers, synthetic fibers), and design flexibility to meet varied market demands. Key trade considerations include material composition, ergonomic design, decorative appeal, and compliance with safety and flammability standards. This category reflects the broad and evolving nature of home furnishing accessories.

What products fall under HS code 940490?

Bed pillows, decorative cushions, mattress toppers, floor pouffes, bolster pillows, travel pillows, pet beds (upholstered), seat cushions

What are common misclassifications for HS code 940490?

Frequently confused with specific bedding items like quilts/duvets (940440) if the primary function is warmth, or with furniture (9403) if a pouffe is substantial enough to be considered seating.

Which countries are the top exporters of goods under HS code 940490?

In 2025, the top exporters of HS code 940490 in UN Comtrade data were China ($5.4B, 57% of world exports), Poland ($461M) and India ($396M). World exports came to about $9.4B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Which countries are the top importers of goods under HS code 940490?

In 2025, the top importers of HS code 940490 in UN Comtrade data were the United States ($1.8B, 22% of world imports), Germany ($711M) and Japan ($593M). World imports came to about $8.1B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

How is HS code 940490 structured?

HS code 940490 is a 6-digit subheading under the Harmonized System. The first 2 digits (94) identify the chapter, digits 3-4 (04) identify the heading, and digits 5-6 (90) specify the subheading. This code is standardized globally by the World Customs Organization.

What is the Brazil NCM code for HS code 940490?

In Brazil, HS code 940490 is NCM 9404.90.00. The last two digits are 00 because Brazil does not split this HS code further.