HS Code for Pillows
Filled pillows and cushions are classified in heading 9404 of the HTSUS, under subheading 9404.90, which splits by whether the outer covering is of cotton and then between bed pillows (foam or other fill) and other pillows and cushions. Pillowcases and pillow covers are classified separately in the textile chapters: pillowcases as bed linen in heading 6302, decorative cushion covers as furnishing articles in heading 6304, and empty cotton pillow shells in heading 6307. General rates run from 5.3% for cotton-covered pillows to 20.9% for some embroidered cotton pillowcases.
HTS Codes for Pillows
| HTS Code | Description | Duty Rate |
|---|---|---|
| 9404.90.20.60 | Bed pillows with outer covering of other than cotton, other fill Bed pillows with a polyester or other non-cotton cover, filled with fiber, feathers or down | 6% |
| 9404.90.20.30 | Bed pillows with outer covering of other than cotton, foam fill Memory foam and other foam-filled bed pillows with a non-cotton cover | 6% |
| 9404.90.10.60 | Bed pillows with outer covering of cotton, other fill Bed pillows with a cotton cover, filled with fiber, feathers or down | 5.3% |
| 9404.90.10.30 | Bed pillows with outer covering of cotton, foam fill Foam-filled bed pillows with a cotton cover | 5.3% |
| 9404.90.20.90 | Other pillows, cushions and similar furnishings, not of cotton Decorative throw pillows, seat cushions and similar stuffed furnishings with a non-cotton cover | 6% |
| 9404.90.10.90 | Other pillows, cushions and similar furnishings, of cotton Decorative throw pillows and cushions with a cotton cover | 5.3% |
| 6302.31.90.10 | Pillowcases of cotton, not printed, not napped, without embroidery or trim Plain woven cotton pillowcases, such as percale or sateen | 6.7% |
| 6302.31.50.10 | Pillowcases of cotton, not printed, not napped, with embroidery, lace or trim Embroidered or lace-trimmed woven cotton pillowcases | 20.9% |
| 6302.32.20.20 | Pillowcases of man-made fibers, not printed, not napped, without embroidery or trim Plain polyester or microfiber pillowcases | 11.4% |
| 6304.92.00.00 | Other furnishing articles, not knitted, of cotton Woven cotton decorative cushion and throw pillow covers | 6.3% |
| 6304.93.00.00 | Other furnishing articles, not knitted, of synthetic fibers Woven polyester decorative cushion and throw pillow covers | 9.3% |
| 6307.90.89.45 | Pillow shells, of cotton Empty cotton pillow shells (unfilled pillow ticking) intended to be filled after import | 7% |
How to Approach Classification for Pillows
Filled pillows point toward heading 9404, which covers articles of bedding and similar furnishing that are fitted with springs or stuffed or internally fitted with any material. Within it, subheading 9404.90 provides for pillows, cushions and similar furnishings. The first split is the outer covering: pillows with a cotton cover point toward 9404.90.10, and those with a cover of other materials, such as polyester, toward 9404.90.20.
Statistical lines then separate bed pillows from other pillows and cushions. Bed pillows are further broken out by fill, with foam-filled pillows (such as memory foam) separated from pillows with other fill such as polyester fiber, feathers or down. Decorative throw pillows, seat cushions and floor cushions point toward the 'other' lines in the same subheadings.
Pillowcases are not classified with the pillow. A pillowcase sold on its own is bed linen and points toward heading 6302, which splits by whether the fabric is knitted, printed or not printed, the fiber (cotton or man-made fibers), whether it is napped, and whether it contains embroidery, lace, braid, edging, trimming, piping or applique work. These details can change the rate substantially within the same fiber.
Decorative cushion and throw pillow covers sold without a filling generally point toward heading 6304 for other furnishing articles, split by knitted or woven construction and by fiber. Empty cotton pillow shells, the unfilled casing that is stuffed after import, have their own line within heading 6307 at 6307.90.89.45.
A practical approach is to confirm first whether the item is filled or empty, then whether it is a bed pillow, a decorative cushion, a pillowcase or a cover, and finally the outer fabric and fill. A pillow imported with its decorative cover usually points toward heading 9404 as a single article, while covers and cases imported separately point toward the textile headings.
Duty Rate Overview
General rates for filled pillows under 9404.90 are moderate: 5.3% for pillows and cushions with a cotton outer covering and 6% for those with other coverings, regardless of foam or other fill. Pillowcases vary more: plain woven cotton pillowcases carry 6.7%, embroidered or lace-trimmed cotton pillowcases 20.9%, and plain man-made fiber pillowcases 11.4%. Woven decorative cushion covers carry 6.3% (cotton) or 9.3% (synthetic fibers), and empty cotton pillow shells carry 7%.
These are general (MFN) rates only. Additional duties such as Section 301 or IEEPA measures can apply on top and vary by country of origin, while free trade agreement preferences may reduce the duty for qualifying goods. These figures are estimates for general planning purposes only.