Chapter 94 covers furniture, bedding, mattresses, mattress supports, cushions and similar stuffed articles, as well as lamps and lighting fittings not elsewhere specified, illuminated signs, and prefabricated buildings. The main characteristics of goods in this chapter are for dwelling, rest, or lighting, with diverse materials, but attention must be paid to distinguishing them from Chapter 63 (other textile articles), Chapter 85 (electrical lamps), etc. The chapter structure is divided by function and material, with 9404 covering bedding and similar stuffed articles. Heading 9404 includes mattresses and similar bedding (such as mattress pads, sleeping bags, pillows, cushions, etc.), as well as their filling materials (such as duck down, synthetic fiber wadding, etc.). However, note that 9404 only covers finished bedding and their direct fillings, and does not include separate filling materials (such as bulk down, synthetic staple fibers), which are classified by material into corresponding chapters (such as Chapter 5, Chapter 55). This heading is divided into multiple subheadings, distinguished by filling material or finished product type. Code 940490 is a six-digit subheading: the first 2 digits '94' represent Chapter 94 (furniture, bedding, lamps, etc.); digits 3-4 '04' represent heading 9404 (bedding and similar stuffed articles); digits 5-6 '90' represent the 'other' subheading under this heading, i.e., bedding fillings not specifically named in 940410 to 940480. Specifically, 940410 is spring mattresses, 940421 to 940429 are mattresses of materials, 940430 is sleeping bags, 940440 is quilts, bedspreads, etc., and 940490 covers pillows, cushions, seat pads, and unspecified stuffed articles. This product is a bedding filling. If it is a finished pillow, cushion, etc., and the filling material is not specifically named (such as non-spring, non-specific material mattresses), it is classified under 940490. If it is bulk filling material (such as down, synthetic fiber wadding), it should be classified by material, such as 0505 (down), 5503 (synthetic staple fibers). If it is a mattress (not filling), it is classified under other subheadings of 9404. Therefore, 940490 is the residual subheading for finished bedding fillings.
Chapter
Chapter 94 covers furniture, bedding, mattresses, mattress supports, cushions and similar stuffed articles, as well as lamps and lighting fittings not elsewhere specified, illuminated signs, and prefabricated buildings. The main characteristics of goods in this chapter are for dwelling, rest, or lighting, with diverse materials, but attention must be paid to distinguishing them from Chapter 63 (other textile articles), Chapter 85 (electrical lamps), etc. The chapter structure is divided by function and material, with 9404 covering bedding and similar stuffed articles.
Heading
Heading 9404 includes mattresses and similar bedding (such as mattress pads, sleeping bags, pillows, cushions, etc.), as well as their filling materials (such as duck down, synthetic fiber wadding, etc.). However, note that 9404 only covers finished bedding and their direct fillings, and does not include separate filling materials (such as bulk down, synthetic staple fibers), which are classified by material into corresponding chapters (such as Chapter 5, Chapter 55). This heading is divided into multiple subheadings, distinguished by filling material or finished product type.
Digit Breakdown
Code 940490 is a six-digit subheading: the first 2 digits '94' represent Chapter 94 (furniture, bedding, lamps, etc.); digits 3-4 '04' represent heading 9404 (bedding and similar stuffed articles); digits 5-6 '90' represent the 'other' subheading under this heading, i.e., bedding fillings not specifically named in 940410 to 940480. Specifically, 940410 is spring mattresses, 940421 to 940429 are mattresses of materials, 940430 is sleeping bags, 940440 is quilts, bedspreads, etc., and 940490 covers pillows, cushions, seat pads, and unspecified stuffed articles.
Classification Basis
This product is a bedding filling. If it is a finished pillow, cushion, etc., and the filling material is not specifically named (such as non-spring, non-specific material mattresses), it is classified under 940490. If it is bulk filling material (such as down, synthetic fiber wadding), it should be classified by material, such as 0505 (down), 5503 (synthetic staple fibers). If it is a mattress (not filling), it is classified under other subheadings of 9404. Therefore, 940490 is the residual subheading for finished bedding fillings.
📝 Declaration Elements
Product Name: The specific name of the declared product, such as pillow, cushion, seat pad, etc., must be consistent with the actual product. Material: The materials of the filling and outer cover, such as filling is polyester fiber, outer cover is cotton fabric. Composition Content: The percentage of each component, such as filling 100% polyester fiber, outer cover 100% cotton. Brand: The brand of the product; if no brand, indicate 'unbranded'. Specifications and Model: Dimensions, weight, etc., such as 40cm×60cm, 500g. Use: Specific use, such as for bed, sofa, car, etc. Packaging Type: Retail packaging or bulk, such as individually packaged in plastic bags. Product Name: Memory foam pillow; Material: filling is polyurethane memory foam, outer cover is 100% polyester fiber; Composition Content: filling 100% polyurethane, outer cover 100% polyester fiber; Brand: ABC; Specifications and Model: 60cm×40cm×12cm, weight 800g; Use: for bed; Packaging Type: retail plastic bag packaging. Mistakenly classifying bulk filling materials (such as down) under 940490, when they should actually be classified by material. Not distinguishing finished products from semi-finished products; semi-finished products may be classified under other chapters. Ignoring the outer cover material; if the outer cover is knitted, it may be classified under Chapter 61.
Product Name
The specific name of the declared product, such as pillow, cushion, seat pad, etc., must be consistent with the actual product.
⚠️ Only writing 'filling', without specifying the specific finished product name.
Material
The materials of the filling and outer cover, such as filling is polyester fiber, outer cover is cotton fabric.
⚠️ Only writing 'chemical fiber', without distinguishing filling and outer cover.
Composition Content
The percentage of each component, such as filling 100% polyester fiber, outer cover 100% cotton.
⚠️ Not providing specific percentages, leading to classification disputes.
Brand
The brand of the product; if no brand, indicate 'unbranded'.
⚠️ Brand inconsistent with the actual product or omitted.
Specifications and Model
Dimensions, weight, etc., such as 40cm×60cm, 500g.
⚠️ Not providing dimensions, affecting classification.
Use
Specific use, such as for bed, sofa, car, etc.
⚠️ Use description too broad.
Packaging Type
Retail packaging or bulk, such as individually packaged in plastic bags.
⚠️ Incorrectly declared as bulk.
Example： Product Name: Memory foam pillow; Material: filling is polyurethane memory foam, outer cover is 100% polyester fiber; Composition Content: filling 100% polyurethane, outer cover 100% polyester fiber; Brand: ABC; Specifications and Model: 60cm×40cm×12cm, weight 800g; Use: for bed; Packaging Type: retail plastic bag packaging.
Common Mistakes：
Mistakenly classifying bulk filling materials (such as down) under 940490, when they should actually be classified by material.
Not distinguishing finished products from semi-finished products; semi-finished products may be classified under other chapters.
Ignoring the outer cover material; if the outer cover is knitted, it may be classified under Chapter 61.
🎯 Classification Logic
The core basis for classification is whether the product is a finished bedding filling, and the filling material is not specifically named in other subheadings of 9404. If it is bulk filling material, classify by material; if it is a mattress, classify under other subheadings of 9404; if it is a sleeping bag, classify under 940430; if it is a quilt, classify under 940440. Also consider the outer cover material; if the outer cover is knitted or crocheted, it may be classified under Chapter 61. 940421 Mattresses of cellular rubber or plastics: 940421 is specifically named mattresses of cellular rubber or plastics, while 940490 is other bedding fillings, not including mattresses. 940430 Sleeping bags: Sleeping bags are specifically named, classified under 940430, not under 940490. 940440 Quilts, bedspreads, etc.: Quilts, bedspreads, etc. are specifically named, classified under 940440, while 940490 is other unspecified stuffed articles. 630231 Cotton bed linen: If it is bed textiles (such as bed sheets) and not stuffed articles, classify under Chapter 63. 050590 Down: Bulk down is classified under 0505, while finished down-filled pillows are classified under 940490. Is it a finished bedding filling? Is the filling material named in other subheadings of 9404? Does it belong to specifically named goods such as mattresses, sleeping bags, quilts? Does the outer cover material lead to classification under Chapter 61? Have complete material and composition content been provided?
Basis
The core basis for classification is whether the product is a finished bedding filling, and the filling material is not specifically named in other subheadings of 9404. If it is bulk filling material, classify by material; if it is a mattress, classify under other subheadings of 9404; if it is a sleeping bag, classify under 940430; if it is a quilt, classify under 940440. Also consider the outer cover material; if the outer cover is knitted or crocheted, it may be classified under Chapter 61.
Confused Codes：
940421 - Mattresses of cellular rubber or plastics
940421 is specifically named mattresses of cellular rubber or plastics, while 940490 is other bedding fillings, not including mattresses.
940430 - Sleeping bags
Sleeping bags are specifically named, classified under 940430, not under 940490.
940440 - Quilts, bedspreads, etc.
Quilts, bedspreads, etc. are specifically named, classified under 940440, while 940490 is other unspecified stuffed articles.
630231 - Cotton bed linen
If it is bed textiles (such as bed sheets) and not stuffed articles, classify under Chapter 63.
050590 - Down
Bulk down is classified under 0505, while finished down-filled pillows are classified under 940490.
Self-Check：
✓ Is it a finished bedding filling?
✓ Is the filling material named in other subheadings of 9404?
✓ Does it belong to specifically named goods such as mattresses, sleeping bags, quilts?
✓ Does the outer cover material lead to classification under Chapter 61?
✓ Have complete material and composition content been provided?
❓ FAQ
What goods are applicable to HS code 940490? 940490 applies to bedding stuffed articles not specifically named in other subheadings of 9404, such as pillows, cushions, seat pads, etc., and the filling material is not bulk. If it is bulk filling material, classify by material. How to distinguish 940490 from 940421? 940421 is mattresses of cellular rubber or plastics, specifically named; 940490 is other bedding fillings, not including mattresses. If the product is a mattress, it should be classified under 940421 or 940429. Which code should down pillows be classified under? If down pillows are finished products and the filling is down, they should be classified under 940490. But if the down is bulk, classify under 0505. Are memory foam pillows classified under 940490? If memory foam pillows are finished products and the filling material is polyurethane, not named in other subheadings of 9404, they are classified under 940490. What elements are required for declaring 940490? Need to provide product name, material, composition content, brand, specifications and model, use, packaging type, etc. Material and composition content are key and affect classification. If the pillow outer cover is knitted, does it affect classification? If the outer cover is knitted or crocheted and the pillow is a finished product, it may be classified under Chapter 61 (knitted or crocheted apparel and clothing accessories)? But pillows are generally not classified as apparel, still under 940490, unless the outer cover constitutes the essential character. Consult customs. How to inquire about the import tax rate for 940490? Tax rates change; consult China Customs Import and Export Tariff or inquire through the General Administration of Customs website or customs brokers. Note that different countries of origin may apply different rates. How to declare pillows sold via cross-border e-commerce? Cross-border e-commerce must declare according to actual goods, provide complete elements, and classify under 940490. If retail packaging, indicate. Also note that the destination country HS code may differ; declare according to destination country rules.
Q: What goods are applicable to HS code 940490?
A: 940490 applies to bedding stuffed articles not specifically named in other subheadings of 9404, such as pillows, cushions, seat pads, etc., and the filling material is not bulk. If it is bulk filling material, classify by material.
Q: How to distinguish 940490 from 940421?
A: 940421 is mattresses of cellular rubber or plastics, specifically named; 940490 is other bedding fillings, not including mattresses. If the product is a mattress, it should be classified under 940421 or 940429.
Q: Which code should down pillows be classified under?
A: If down pillows are finished products and the filling is down, they should be classified under 940490. But if the down is bulk, classify under 0505.
Q: Are memory foam pillows classified under 940490?
A: If memory foam pillows are finished products and the filling material is polyurethane, not named in other subheadings of 9404, they are classified under 940490.
Q: What elements are required for declaring 940490?
A: Need to provide product name, material, composition content, brand, specifications and model, use, packaging type, etc. Material and composition content are key and affect classification.
Q: If the pillow outer cover is knitted, does it affect classification?
A: If the outer cover is knitted or crocheted and the pillow is a finished product, it may be classified under Chapter 61 (knitted or crocheted apparel and clothing accessories)? But pillows are generally not classified as apparel, still under 940490, unless the outer cover constitutes the essential character. Consult customs.
Q: How to inquire about the import tax rate for 940490?
A: Tax rates change; consult China Customs Import and Export Tariff or inquire through the General Administration of Customs website or customs brokers. Note that different countries of origin may apply different rates.
Q: How to declare pillows sold via cross-border e-commerce?
A: Cross-border e-commerce must declare according to actual goods, provide complete elements, and classify under 940490. If retail packaging, indicate. Also note that the destination country HS code may differ; declare according to destination country rules.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.