HS Code for Decorative cushions

Decorative cushions are classified under HS code 6304.20 (or 6304.92/93/99 depending on material) as furnishing articles. The classification is driven by the distinction between "bedding" and "furnishing." Under the Harmonized System, Chapter 94 covers bedding and similar furnishings that are internally stuffed or fitted with springs, such as mattresses and sleeping pillows. However, decorative cushions intended for use on sofas, chairs, or as floor accents are categorized under Chapter 63, which covers other made-up textile articles. Heading 6304 specifically targets furnishing articles excluding those of heading 9404. The classification depends on the primary use of the item; if the cushion is designed for aesthetic enhancement of a room rather than for support during sleep, it falls under the textile furnishing category. This distinction is critical for customs compliance as duty rates often vary significantly between Chapter 63 and Chapter 94.

Products Included

• Throw pillows for sofas and armchairs
• Bolster cushions used for decorative purposes
• Floor cushions and poufs (textile-based)
• Embroidered or beaded decorative cushion covers with inserts
• Outdoor furniture cushions not intended for sleeping

Common Misclassification

The most frequent misclassification occurs with HS code 9404.90. Importers often place decorative cushions here because they are "stuffed" articles. However, 9404.90 is reserved for articles of bedding like bed pillows, quilts, and eiderdowns. If a cushion is marketed as a "sleeping pillow," it belongs in 9404; if it is a "toss pillow," it belongs in 6304. Another error involves HS code 6307 (other made-up articles), which should only be used if the item does not fit the definition of a furnishing article under 6304.

FAQ

What is the HS code for decorative cushions?

Decorative cushions are typically classified under HS code 6304.20 or 6304.92, depending on the textile construction and regional tariff variations.

Are cushion covers classified the same as stuffed cushions?

No, empty cushion covers are usually classified under 6304.92 or 6304.93, while the stuffed assembly follows the same heading but may have different statistical suffixes.