HS Code for Cushion

Cushions are classified under HS code 9404.90, which covers bedding and similar furnishing articles. Heading 9404 includes mattress supports and articles of bedding fitted with springs or stuffed with any material, such as quilts, eiderdowns, cushions, pouffes, and pillows. The subheading 9404.90 is the residual category for these stuffed furnishing items. The classification is based on the construction of the item—typically a textile casing filled with foam, feathers, synthetic fibers, or other padding materials. It is important to note that this code applies regardless of whether the cushion is intended for a sofa, a bed, or decorative use on the floor. The essential character of the product is its function as a soft furnishing for human comfort, which aligns with the scope of Chapter 94. This heading takes precedence over general textile headings because the items are considered "finished" furnishing articles with a specific internal structure (stuffing) that defines their utility.

Products Included

• Decorative throw cushions
• Sofa cushions
• Floor cushions (pouffes)
• Bolsters
• Stuffed chair pads
• Scatter cushions

Common Misclassification

Cushions are often misclassified under 6304, which covers other furnishing articles of textile materials. However, 6304 is generally for flat articles like tapestries or table runners that lack the stuffing characteristic of 9404. Another common error is 9401.90, which covers parts of seats; while a cushion might be used on a seat, unless it is an integral, non-detachable part of the chair's frame, it remains under 9404.90.

FAQ

What is the HS code for Cushion?

The HS code for a standard stuffed cushion is 9404.90.

Are outdoor furniture cushions classified differently?

No, as long as they are stuffed furnishing articles, they are typically classified under 9404.90, regardless of the water-resistant nature of the outer fabric.