{
  "summary": "Pillows imported into the United States 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 United States has 12 national lines under this code. The general (MFN) duty in the United States on the national lines under 9404.90 is 5.3%, 6%, 4.4% or 7.3%, depending on the line.",
  "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": "12",
      "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false"
    },
    {
      "label": "General duty (MFN)",
      "value": "5.3%, 6%, 4.4%, 7.3%",
      "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false"
    }
  ],
  "faq": [
    {
      "question": "What is the HS code for pillows?",
      "answer": "Pillows imported into the United States 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 United States?",
      "answer": "The general (MFN) duty in the United States on the national lines under 9404.90 is 5.3%, 6%, 4.4% or 7.3%, depending on the line. 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 United States",
      "text": [
        "The tariff of the United States splits this code into 12 national lines, listed with their published text and general duty.",
        "The general (MFN) duty in the United States on the national lines under 9404.90 is 5.3%, 6%, 4.4% or 7.3%, depending on the line. 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": "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 United States 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 the United States (2026HTSRev21), live on border.bot since 9 October 2026.",
        "The duty rates are from the live rates release, live on border.bot since 9 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."
      ]
    }
  ],
  "data": {
    "type": "country-product-topic",
    "topic": {
      "slug": "pillows",
      "name": "Pillows",
      "singular": "pillow",
      "plural": "pillows",
      "synonyms": [
        "bed pillow",
        "cushion",
        "cushions",
        "throw pillow"
      ],
      "category": {
        "id": "home-kitchen",
        "name": "Home and kitchen"
      }
    },
    "edition": "HS2022",
    "country": {
      "code": "US",
      "name": "United States",
      "slug": "united-states"
    },
    "ratesLive": true,
    "codes": [
      {
        "code": "940490",
        "role": "likely",
        "when": "it is stuffed or internally fitted with any material, like a pillow or cushion",
        "legalText": "Other",
        "levels": [
          "Other"
        ],
        "heading": {
          "code": "9404",
          "description": "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"
        },
        "chapter": {
          "code": "94",
          "description": "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"
        }
      },
      {
        "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",
        "levels": [
          "Other",
          "Not knitted or crocheted, of cotton"
        ],
        "heading": {
          "code": "6304",
          "description": "Other furnishing articles, excluding those of heading 94.04"
        },
        "chapter": {
          "code": "63",
          "description": "Other made up textile articles; sets; worn clothing and worn textile articles; rags"
        }
      }
    ],
    "questions": [],
    "lines": [
      {
        "code": "940490",
        "lines": [
          {
            "code": "9404901030",
            "description": "Foam fill (369)",
            "levels": [
              "Other",
              "Pillows, cushions and similar furnishings",
              "Of cotton (369)",
              "Bed pillows (with outer covering of cotton), of a kind described in statistical note 6 to this chapter",
              "Foam fill (369)"
            ],
            "general": {
              "code": "94049010",
              "dutyText": "5.3%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "9404901060",
            "description": "Other fill (369)",
            "levels": [
              "Other",
              "Pillows, cushions and similar furnishings",
              "Of cotton (369)",
              "Bed pillows (with outer covering of cotton), of a kind described in statistical note 6 to this chapter",
              "Other fill (369)"
            ],
            "general": {
              "code": "94049010",
              "dutyText": "5.3%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "9404901090",
            "description": "Other (369)",
            "levels": [
              "Other",
              "Pillows, cushions and similar furnishings",
              "Of cotton (369)",
              "Other (369)"
            ],
            "general": {
              "code": "94049010",
              "dutyText": "5.3%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "9404902030",
            "description": "Foam fill",
            "levels": [
              "Other",
              "Pillows, cushions and similar furnishings",
              "Other",
              "Bed pillows, of a kind described in statistical note 6 to this chapter",
              "Foam fill"
            ],
            "general": {
              "code": "94049020",
              "dutyText": "6%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "9404902060",
            "description": "Other fill",
            "levels": [
              "Other",
              "Pillows, cushions and similar furnishings",
              "Other",
              "Bed pillows, of a kind described in statistical note 6 to this chapter",
              "Other fill"
            ],
            "general": {
              "code": "94049020",
              "dutyText": "6%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "9404902090",
            "description": "Other",
            "levels": [
              "Other",
              "Pillows, cushions and similar furnishings",
              "Other",
              "Other"
            ],
            "general": {
              "code": "94049020",
              "dutyText": "6%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "9404908100",
            "description": "Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (369)",
            "levels": [
              "Other",
              "Other",
              "Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (369)"
            ],
            "general": {
              "code": "9404908100",
              "dutyText": "4.4%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "9404909605",
            "description": "With outer shell of cotton (369)",
            "levels": [
              "Other",
              "Other",
              "Other",
              "With outer shell of cotton (369)"
            ],
            "general": {
              "code": "94049096",
              "dutyText": "7.3%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "9404909622",
            "description": "With outer shell of man-made fibers (666)",
            "levels": [
              "Other",
              "Other",
              "Other",
              "With outer shell of man-made fibers (666)"
            ],
            "general": {
              "code": "94049096",
              "dutyText": "7.3%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "9404909623",
            "description": "Containing 85 percent or more by weight of silk or silk waste",
            "levels": [
              "Other",
              "Other",
              "Other",
              "With outer shell of other textile materials",
              "Containing 85 percent or more by weight of silk or silk waste"
            ],
            "general": {
              "code": "94049096",
              "dutyText": "7.3%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "9404909636",
            "description": "Other (899)",
            "levels": [
              "Other",
              "Other",
              "Other",
              "With outer shell of other textile materials",
              "Other (899)"
            ],
            "general": {
              "code": "94049096",
              "dutyText": "7.3%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "9404909670",
            "description": "Other",
            "levels": [
              "Other",
              "Other",
              "Other",
              "Other"
            ],
            "general": {
              "code": "94049096",
              "dutyText": "7.3%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          }
        ]
      }
    ],
    "similar": [
      {
        "slug": "duvets",
        "name": "Duvets",
        "category": {
          "id": "home-kitchen",
          "name": "Home and kitchen"
        },
        "codes": [
          "940440"
        ]
      },
      {
        "slug": "mattresses",
        "name": "Mattresses",
        "category": {
          "id": "furniture",
          "name": "Furniture"
        },
        "codes": [
          "940421",
          "940429"
        ]
      },
      {
        "slug": "bath-towels",
        "name": "Bath towels",
        "category": {
          "id": "home-kitchen",
          "name": "Home and kitchen"
        },
        "codes": [
          "630260"
        ]
      },
      {
        "slug": "bed-sheets",
        "name": "Bed sheets",
        "category": {
          "id": "home-kitchen",
          "name": "Home and kitchen"
        },
        "codes": [
          "630231",
          "630221"
        ]
      },
      {
        "slug": "candles",
        "name": "Candles",
        "category": {
          "id": "home-kitchen",
          "name": "Home and kitchen"
        },
        "codes": [
          "340600"
        ]
      },
      {
        "slug": "kitchen-knives",
        "name": "Kitchen knives",
        "category": {
          "id": "home-kitchen",
          "name": "Home and kitchen"
        },
        "codes": [
          "821192"
        ]
      },
      {
        "slug": "mugs",
        "name": "Mugs",
        "category": {
          "id": "home-kitchen",
          "name": "Home and kitchen"
        },
        "codes": [
          "691110",
          "691200"
        ]
      }
    ],
    "otherCountries": [],
    "provenance": [
      {
        "dataset": "GLOBAL:hs",
        "country": "GLOBAL",
        "kind": "hs",
        "seq": 2,
        "version": "mytraddal hs2022.csv (HS 2022)",
        "liveAt": "2026-10-11T06:04:17.693Z",
        "origin": "upload",
        "sourceUrls": []
      },
      {
        "dataset": "US:hs",
        "country": "US",
        "kind": "hs",
        "seq": 1,
        "version": "2026HTSRev21",
        "liveAt": "2026-10-09T21:15:50.043Z",
        "origin": "source",
        "sourceUrls": [
          "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false"
        ]
      },
      {
        "dataset": "US:rates",
        "country": "US",
        "kind": "rates",
        "seq": 1,
        "version": "2026HTSRev21",
        "liveAt": "2026-10-09T21:15:36.287Z",
        "origin": "source",
        "sourceUrls": [
          "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false"
        ]
      }
    ],
    "dateModified": "2026-10-11T08:23:53.439Z",
    "seo": {
      "canonicalPath": "/countries/united-states/hs-codes/for/pillows",
      "robots": "index",
      "sitemap": true,
      "reasons": [
        "published topic with live national lines under a likely code"
      ]
    }
  },
  "links": {
    "self": "https://border.bot/countries/united-states/hs-codes/for/pillows.json",
    "html": "https://border.bot/countries/united-states/hs-codes/for/pillows",
    "canonical": "https://border.bot/countries/united-states/hs-codes/for/pillows",
    "markdown": "https://border.bot/countries/united-states/hs-codes/for/pillows.md",
    "tools": {
      "classifier": "https://border.bot/tools/hs-code-classifier?product=pillow&destination=US",
      "calculator": "https://border.bot/tools/landed-cost-calculator",
      "api": "https://api.border.bot/v1"
    }
  },
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://border.bot/legal/terms",
  "notice": "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.",
  "catalogVersion": "08bc53aa"
}