Product classification
HS code for Floor cushion: 9401.80
Seats, n.e.c. in heading no. 9401, (excluding medical, surgical, dental, veterinary or barber furniture).
Classification of floor cushion under HS 9401.80
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).
- Covers
- 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
- Also under 9401.80
- Kartell Louis Ghost Chair
- Eames Plastic Chair
- IKEA Poäng Armchair (if frame is not predominantly wood/metal)
- Fatboy Original Bean Bag
Codes often confused with 9401.80
Common mistake. 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.
Top exporters and importers of HS 940180 (the code used for floor cushion), 2025
In 2025, the largest exporter of HS 940180 (the code used for floor cushion) in UN Comtrade data was China, with 48% of world exports; the largest importer in UN Comtrade data was the United States, with 23% 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 940180, not only floor cushion.
Top exporters 2025 · share of world exports
- 1 China $2.7B 48% of world exports
- 2 Italy $439M 7.9% of world exports
- 3 Morocco $438M 7.8% of world exports
World total: $5.6B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $1.2B 23% of world imports
- 2 Germany $422M 8.1% of world imports
- 3 Netherlands $277M 5.3% of world imports
World total: $5.2B 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 floor cushion
Brazil classifies floor cushion under NCM 9401.80.00: HS 9401.80 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
EU Regulatory Requirements
This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.
This product is covered by the EU Timber Regulation (EUTR), requiring operators to exercise due diligence to minimize the risk of placing illegally harvested timber on the EU market.
Questions about floor cushion
What is the HS code for Floor cushion?
The HS code for Floor cushion is 940180 (Seats; n.e.c. in heading no. 9401, (excluding medical, surgical, dental, veterinary or barber furniture)). The primary HS code for a floor cushion designed for use as a seat is 9401.80.
How do I classify Floor cushion for customs?
Floor cushion is classified under HS code 940180 — Seats; n.e.c. in heading no. 9401, (excluding medical, surgical, dental, veterinary or barber furniture). This is a 6-digit subheading level code.
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.
Which countries are the top exporters of floor cushion (HS 940180)?
In 2025, the top exporters of HS 940180 (the code used for floor cushion) in UN Comtrade data were China ($2.7B, 48% of world exports), Italy ($439M) and Morocco ($438M). World exports came to about $5.6B, 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 floor cushion (HS 940180)?
In 2025, the top importers of HS 940180 (the code used for floor cushion) in UN Comtrade data were the United States ($1.2B, 23% of world imports), Germany ($422M) and the Netherlands ($277M). World imports came to about $5.2B, 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 Floor cushion the same in all countries?
The base HS code 940180 for Floor 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 floor cushion in Brazil?
In Brazil, floor cushion (HS 940180) is classified under NCM 9401.80.00.