Product classification
HS code for Cushion: 9404.90
Bedding and similar furnishing articles, n.e.c. in heading no. 9404 (e.g. quilts, eiderdowns, cushions, pouffes and pillows).
Classification of cushion under HS 9404.90
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.
- Covers
- Decorative throw cushions
- Sofa cushions
- Floor cushions (pouffes)
- Bolsters
- Stuffed chair pads
- Scatter cushions
- Also under 9404.90
- 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. 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.
Top exporters and importers of HS 940490 (the code used for cushion), 2025
In 2025, the largest exporter of HS 940490 (the code used for cushion) 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.
Figures cover everything classified under HS 940490, not only cushion.
Top exporters 2025 · share of world exports
- 1 China $5.4B 57% of world exports
- 2 Poland $461M 4.9% of world exports
- 3 India $396M 4.2% of world exports
World total: $9.4B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $1.8B 22% of world imports
- 2 Germany $711M 8.8% of world imports
- 3 Japan $593M 7.4% of world imports
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 cushion
Brazil classifies cushion under NCM 9404.90.00: HS 9404.90 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about cushion
What is the HS code for Cushion?
The HS code for Cushion is 940490 (Bedding and similar furnishing articles; n.e.c. in heading no. 9404 (e.g. quilts, eiderdowns, cushions, pouffes and pillows)). The HS code for a standard stuffed cushion is 9404.90.
How do I classify Cushion for customs?
Cushion is classified under HS code 940490 — Bedding and similar furnishing articles; n.e.c. in heading no. 9404 (e.g. quilts, eiderdowns, cushions, pouffes and pillows). This is a 6-digit subheading level code.
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.
Which countries are the top exporters of cushion (HS 940490)?
In 2025, the top exporters of HS 940490 (the code used for cushion) 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 cushion (HS 940490)?
In 2025, the top importers of HS 940490 (the code used for cushion) 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.
Is the HS code for Cushion the same in all countries?
The base HS code 940490 for Cushion is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for cushion in Brazil?
In Brazil, cushion (HS 940490) is classified under NCM 9404.90.00.