Nomenclo
HS code for Memory foam pillow
HS 2022Destination USConfidence 0.85Mattress 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 > Other
Section XX: Miscellaneous manufactured articles · Chapter 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings · Heading 9404: 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
Why this code
Heading 9404 covers pillows stuffed or internally fitted with any material, or made of cellular plastics, whether or not covered. A memory foam pillow is a bed pillow with a viscoelastic polyurethane cellular plastic core, so it falls in 9404. Chapter 94 Note 1(a) excludes only pneumatic or water pillows of Chapter 39, 40 or 63, which does not apply. Subheading 940421 covers mattresses, not pillows, so the residual subheading 940490 Other applies. Chapter 39 Note 2(x) excludes Chapter 94 articles from heading 3926.
Rules applied: GRI 1, GRI 6, Chapter 94 Note 1(a), Heading 9404, Chapter 39 Note 2(x).
Alternatives considered
| Code | Description | Why not |
|---|---|---|
| 9404.21 | 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 > Mattresses > Of cellular rubber or plastics, whether or not covered | Covers mattresses of cellular plastics; a pillow is not a mattress. |
| 3926.90 | Other articles of plastics and articles of other materials of headings 3901 to 3914 > Other | Heading 9404 specifically names pillows of cellular plastics, and Chapter 39 Note 2(x) excludes Chapter 94 articles. |
| 6307.90 | Other made-up articles, including dress patterns > Other | Heading 6307 covers made-up textile articles not elsewhere specified; a foam-filled pillow is specifically covered by 9404. |
Information that would confirm the code
- Confirm the core is cellular plastic foam rather than a non-foam material; a fibre or gel fill would still fall in 9404 as stuffed pillows, so the code would not change.
US Harmonized Tariff Schedule (HTSUS) line for US
Pillows, cushions and similar furnishings > Other > Bed pillows, of a kind described in statistical note 6 to this chapter > Foam fill
Confidence 0.60. The product is a bed pillow whose core is polyurethane memory foam, and the cover material is not stated as cotton, so it falls under the non-cotton 'Other' pillow lines, where the foam-fill bed pillow line 9404902030 fits best, with confidence reduced because the cover and statistical note 6 conditions are unverified.
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