HS Code for Pillow

Pillows are classified under HS code 9404.90, which resides within Chapter 94 of the Harmonized System. This chapter generally covers furniture, bedding, and similar furnishing articles. Heading 9404 specifically deals with mattress supports and articles of bedding fitted with springs or stuffed with any material. The sub-heading 9404.90 serves as a broad category for various bedding items that are not mattresses (9404.21 or 9404.29) or sleeping bags (9404.30). For an item to be classified here, it must be a finished article intended for use on a bed or for similar furnishing purposes, such as cushions, pouffes, or pillows. The internal stuffing is a critical factor; pillows may be filled with feathers, down, synthetic fibers, wool, or foam. It is important to distinguish between the pillow itself (the stuffed article) and the pillowcase. If a product is simply a textile cover without any internal filling, it cannot be classified under 9404 and must instead be categorized under Chapter 63 as an other made-up textile article. The classification remains 9404.90 regardless of the exterior fabric, whether it is cotton, silk, or synthetic, provided the article is stuffed. This code also encompasses orthopedic pillows, decorative throw pillows, and neck pillows used for travel. The key characteristic is that the item provides support or comfort through its internal padding. If the item includes electronic components, such as a built-in speaker or heating element, the classification may become more complex, potentially involving Chapter 85, though standard comfort pillows remain firmly in 9404.90. Importers should ensure that the stuffing material is clearly declared, as some natural fillings like down may be subject to additional veterinary or sanitary inspections.

Products Included

• Bed pillows (stuffed)
• Decorative cushions and throw pillows
• Travel neck pillows
• Bolsters and pouffes
• Orthopedic and support pillows

Common Misclassification

The most frequent misclassification occurs with 6304, which covers pillow covers (shams) without filling. Another common error is using 9404.21, which is specifically for mattresses. Travel pillows with inflatable cores are sometimes incorrectly placed in Chapter 39 or 40, but if they are textile-covered and used for bedding, 9404.90 is preferred.

FAQ

What is the HS code for pillow?

The HS code for pillows and similar stuffed furnishing articles is 9404.90.

Are pillowcases classified under the same code?

No, empty pillowcases are classified under heading 6302 (bed linen) or 6304 (other furnishing articles).