HS Code for Floor cushion

Floor cushions are classified under HS code 9401.80 because they are functionally designed as seats rather than mere bedding or decorative accessories. According to the General Rules of Interpretation (GRI) and the Explanatory Notes to Chapter 94, heading 9401 encompasses seats, whether or not convertible into beds, and their parts. While cushions are often associated with bedding (heading 9404), a floor cushion is distinguished by its structural intent and intended use as a piece of furniture for sitting on the ground. These items are typically constructed with more durable fabrics and denser filling materials, such as high-density foam or heavy-duty cotton, to support the weight of an adult for extended periods. The classification depends on the item being marketed and used as a \"seat\" rather than a support for sleeping. If the product is reinforced, tufted, or shaped specifically to facilitate sitting on the floor, it remains within the scope of 9401.80, which covers 'Other seats'. This distinction is critical because Chapter 94 separates articles of furniture (9401) from articles of bedding or similar furnishing (9404).

Products Included

• Meditation cushions (Zabutons and Zafus)
• Padded floor poufs designed for sitting
• Large, reinforced floor pillows with handles
• Outdoor floor seating pads
• Japanese-style floor chairs without legs

Common Misclassification

Floor cushions are frequently misclassified under HS code 9404.90, which covers bedding and similar furnishing articles like pillows and quilts. The confusion arises because both products are stuffed with soft materials. However, 9404 is reserved for articles that provide support for sleeping or are used as bed accessories. If a cushion is intended for sitting on the floor, it must be classified as a seat under 9401.80. Another common error is using 6304.92 for decorative textile furnishings, but this code is only applicable if the item does not meet the definition of a seat or bedding.

FAQ

What is the HS code for floor cushion?

The primary HS code for a floor cushion designed for use as a seat is 9401.80.

How do I distinguish a floor cushion from a standard pillow for customs?

Customs authorities look at the density of the filling, the durability of the outer fabric, and the marketing materials. If it is sold as seating furniture, it belongs in 9401; if it is sold as a bed accessory, it belongs in 9404.