Product classification
HS code for Pillow: 9404.90
Bedding and similar furnishing articles, n.e.c. in heading no. 9404 (e.g. quilts, eiderdowns, cushions, pouffes and pillows).
Classification of pillow under HS 9404.90
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.
- Covers
- Bed pillows (stuffed)
- Decorative cushions and throw pillows
- Travel neck pillows
- Bolsters and pouffes
- Orthopedic and support pillows
- Also under 9404.90
- MyPillow
- Casper Pillow
- IKEA GURLI Cushion
- Tempur-Pedic Mattress Topper
- Yogibo Pod X
- Leesa Hybrid Pillow
- Coop Home Goods Original Pillow
Codes often confused with 9404.90
Common mistake. 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.
Top exporters and importers of HS 940490 (the code used for pillow), 2025
In 2025, the largest exporter of HS 940490 (the code used for pillow) in UN Comtrade data was China, with 57% of world exports; the largest importer in UN Comtrade data was the United States, with 22% 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 940490, not only pillow.
Top exporters 2025 · share of world exports
- 1 China $5.4B 57% of world exports
- 2 Poland $461M 4.9% of world exports
- 3 India $396M 4.2% of world exports
World total: $9.4B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $1.8B 22% of world imports
- 2 Germany $711M 8.8% of world imports
- 3 Japan $593M 7.4% of world imports
World total: $8.1B 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 pillow
Brazil classifies pillow under NCM 9404.90.00: HS 9404.90 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about pillow
What is the HS code for Pillow?
The HS code for Pillow is 940490 (Bedding and similar furnishing articles; n.e.c. in heading no. 9404 (e.g. quilts, eiderdowns, cushions, pouffes and pillows)). The HS code for pillows and similar stuffed furnishing articles is 9404.90.
How do I classify Pillow for customs?
Pillow is classified under HS code 940490 — Bedding and similar furnishing articles; n.e.c. in heading no. 9404 (e.g. quilts, eiderdowns, cushions, pouffes and pillows). This is a 6-digit subheading level code.
Are pillowcases classified under the same code?
No, empty pillowcases are classified under heading 6302 (bed linen) or 6304 (other furnishing articles).
Which countries are the top exporters of pillow (HS 940490)?
In 2025, the top exporters of HS 940490 (the code used for pillow) in UN Comtrade data were China ($5.4B, 57% of world exports), Poland ($461M) and India ($396M). World exports came to about $9.4B, 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 pillow (HS 940490)?
In 2025, the top importers of HS 940490 (the code used for pillow) in UN Comtrade data were the United States ($1.8B, 22% of world imports), Germany ($711M) and Japan ($593M). World imports came to about $8.1B, 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 Pillow the same in all countries?
The base HS code 940490 for Pillow 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 pillow in Brazil?
In Brazil, pillow (HS 940490) is classified under NCM 9404.90.00.