HS Code for Linen cushions

Linen cushions, specifically referring to the textile furnishing articles such as cushion covers or non-stuffed decorative cushions, are classified under HS code 6304.99. Heading 6304 covers "Other furnishing articles," which includes items used in the home that are not covered by more specific headings like 6302 (linen) or 6303 (curtains). The subheading 6304.99 is used for articles made of textile materials other than cotton or synthetic fibers that are not knitted or crocheted. Linen, being a flax-based vegetable fiber, fits this residual category. The classification process involves identifying the article as a "made up" textile product and then determining the fiber content. Because these items are intended for interior decoration and furnishing but are not bedspreads (which have their own subheadings), they fall into the "other" category of heading 6304.

Products Included

• Linen cushion covers
• Linen pillow shams (decorative)
• Linen wall hangings
• Linen table runners (if not classified as table linen)
• Linen furniture protectors

Common Misclassification

A frequent misclassification occurs with HS code 9404.90. Heading 9404 covers stuffed articles, such as pillows and cushions that are filled with feathers, down, or synthetic stuffing. If the linen cushion is imported as a complete, stuffed unit, it belongs in 9404.90. HS code 6304.99 is strictly for the textile component or covers. Additionally, linen cushions are sometimes confused with cotton cushions (6304.92). It is vital to verify the flax content to ensure the "other textile materials" designation is correct.

FAQ

What is the HS code for a linen cushion cover?

A linen cushion cover is classified under HS code 6304.99, as it is a furnishing article made of a textile material other than cotton or synthetic fibers.

What if the linen cushion is stuffed with polyester?

If the cushion is stuffed, it is no longer classified in Chapter 63. It must be classified under HS code 9404.90 as a stuffed furnishing article.