{
  "summary": "Pillows imported into the European Union are usually classified under HS code 9404.90 when it is stuffed or internally fitted with any material, like a pillow or cushion. It sits in heading 94.04, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered”. The tariff of the European Union has 2 national lines under this code. The general (MFN) duty in the European Union on the national lines under 9404.90 is 3.7%.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Most likely code",
      "value": "9404.90",
      "source": null,
      "url": "https://border.bot/hs-codes/940490"
    },
    {
      "label": "Chapter",
      "value": "94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings",
      "source": null,
      "url": "https://border.bot/hs-codes/94"
    },
    {
      "label": "Candidate codes",
      "value": "1",
      "source": null
    },
    {
      "label": "HS edition",
      "value": "HS2022",
      "source": null
    },
    {
      "label": "National lines",
      "value": "2",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "General duty (MFN)",
      "value": "3.7%",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    }
  ],
  "faq": [
    {
      "question": "What is the HS code for pillows?",
      "answer": "Pillows imported into the European Union are usually classified under HS code 9404.90 when it is stuffed or internally fitted with any material, like a pillow or cushion. It sits in heading 94.04, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered”."
    },
    {
      "question": "What is the duty on pillows imported into the European Union?",
      "answer": "The general (MFN) duty in the European Union on the national lines under 9404.90 is 3.7%. Import VAT or sales tax is charged on top, and de minimis rules can change what is due; the landed cost calculator works it out for a shipment."
    }
  ],
  "sections": [
    {
      "id": "choose",
      "title": "How to choose the right code",
      "text": [
        "Use 9404.90 when it is stuffed or internally fitted with any material, like a pillow or cushion.",
        "Some similar goods are classified elsewhere: 6304.92 applies when it is a cushion cover only, not knitted and of cotton, with no filling."
      ]
    },
    {
      "id": "codes",
      "title": "Codes for pillows",
      "text": [
        "Each code is listed with its legal text from the HS2022 Harmonized System release, quoted as published, and the condition under which it applies to pillows."
      ]
    },
    {
      "id": "lines",
      "title": "National lines in the European Union",
      "text": [
        "The tariff of the European Union splits this code into 2 national lines, listed with their published text and general duty.",
        "The general (MFN) duty in the European Union on the national lines under 9404.90 is 3.7%. Import VAT or sales tax is charged on top, and de minimis rules can change what is due; the landed cost calculator works it out for a shipment."
      ]
    },
    {
      "id": "similar",
      "title": "Similar products",
      "text": [
        "Products in the same category as pillows, or classified under the same headings."
      ]
    },
    {
      "id": "countries",
      "title": "Other countries",
      "text": [
        "National tariff lines for pillows are live for the United States. Each page lists the lines under the codes above, with their duty rates where they are live."
      ]
    },
    {
      "id": "check",
      "title": "Check your exact product",
      "text": [
        "Describe your product, or paste its page, and the classifier suggests the code in the tariff of the European Union with its reasons."
      ]
    },
    {
      "id": "note",
      "title": "Classification depends on the exact product",
      "text": [
        "The right code depends on what the product is made of, how it is made and what it is for, so two products sold as pillows can fall under different codes.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The legal texts are from the HS2022 Harmonized System release, live on border.bot since 11 October 2026.",
        "The national lines are from the tariff release of EU (areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?), live on border.bot since 11 October 2026.",
        "The duty rates are from the live rates release, live on border.bot since 11 October 2026.",
        "The conditions and questions on this page were written for pillows by border.bot and checked against those legal texts; the page changes when a new release goes live or the topic is reviewed again."
      ]
    }
  ],
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      "slug": "pillows",
      "name": "Pillows",
      "singular": "pillow",
      "plural": "pillows",
      "synonyms": [
        "bed pillow",
        "cushion",
        "cushions",
        "throw pillow"
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      "category": {
        "id": "home-kitchen",
        "name": "Home and kitchen"
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    "country": {
      "code": "EU",
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    "ratesLive": true,
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      {
        "code": "940490",
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        }
      },
      {
        "code": "630492",
        "role": "elsewhere",
        "when": "it is a cushion cover only, not knitted and of cotton, with no filling",
        "legalText": "Other: Not knitted or crocheted, of cotton",
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            "code": "9404901000",
            "description": "Filled with feathers or down",
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              "endDate": null,
              "unit": null
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        "slug": "duvets",
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          "name": "Furniture"
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        "slug": "bath-towels",
        "name": "Bath towels",
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        "slug": "bed-sheets",
        "name": "Bed sheets",
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        "slug": "candles",
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        "category": {
          "id": "home-kitchen",
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        "slug": "kitchen-knives",
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        "slug": "mugs",
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        "category": {
          "id": "home-kitchen",
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        "codes": [
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          "691200"
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      {
        "code": "US",
        "name": "United States",
        "slug": "united-states",
        "lines": 12,
        "ratesLive": true
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