Contoured memory foam pillow with removable bamboo-rayon knit cover, queen size
Country of origin for this scenario: China.
Recommended HTS code
9404.90.20.30
Foam fill
HIGH confidence. Heading 9404 is clearly on point for a stuffed/foam-filled pillow under GRI 1. Multiple CBP rulings (N326344, N358599, HQ 087213) consistently classify memory-foam-filled pillows and cushions with knit covers at 9404.90.20xx. The outer cover is bamboo-rayon (a man-made fiber), not cotton, placing the article at 9404.90.20 (general rate 6%) rather than 9404.90.10 (cotton). The statistical breakout 9404.90.20.30 (Foam fill, bed pillow) appears in the verified HTS rows and matches the foam-fill material. No GRI 3 essential-character contest is necessary because heading 9404 expressly covers articles 'whether or not covered,' making the removable cover incidental to classification.
Classification analysis generated on July 23, 2026 from the current Harmonized Tariff Schedule and published CBP rulings, for the product description shown — our analysis, not legal advice.
How the classification was reached
GRI 1 – Heading determination
Heading 9404 covers "articles of bedding and similar furnishing (for example, … 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." A contoured memory-foam pillow with a removable knit cover is squarely described. The "whether or not covered" language means the bamboo-rayon shell does not shift classification out of 9404.
Chapter 39 (heading 3921) covers plates, sheets, film, foil, and strip of plastics — not finished pillow articles. Chapter 94 note 1(d) excludes articles of Chapter 39 only when they constitute articles of plastics in their primary commercial form; a finished stuffed pillow is not a plate/sheet/strip and is not excluded. Chapter 63 (6307) is a residual heading; 9404 is more specific for bedding pillows.
GRI 1 – Subheading determination
9404.90 – "Other" (i.e., not mattress supports, mattresses, sleeping bags, or quilts/duvets): correct tier for pillows.
9404.90.10 vs. 9404.90.20 – 9404.90.10 is limited to pillows/cushions "of cotton (369)." The outer cover is bamboo-rayon knit, a man-made regenerated fiber, not cotton. Therefore 9404.90.20 ("Other," general rate 6%) applies.
10-digit statistical breakout – Under 9404.90.20, bed pillows are split by fill type per statistical note 6. This article has foam (memory foam = cellular polyurethane) fill → 9404.90.20.30 ("Foam fill"). This code appears in the verified HTS rows.
Duty rate
- Column 1 (general): 6% ad valorem (per 9404.90.20 row in verified HTS)
- Column 2 (other): 40%
- 9903.88.15 overlay flag: The 9404.90.20 row carries a footnote referencing 9903.88.15 (Section 301 China tariff overlay). Importers must verify the current applicability and rate of this Chapter 99 additional duty at time of entry; this analysis does not invent a rate for it.
Alternatives considered and rejected
| Code | Reason rejected |
|---|---|
| 9404.90.10.30 | Reserved for cotton-covered pillows; bamboo-rayon cover is not cotton |
| 3921.13.50.00 | Heading 3921 covers plates/sheets/strip of plastics, not finished stuffed pillow articles; superseded by more specific 9404 |
| 6307.90.98xx | Residual made-up textile; 9404 is the specific provision for stuffed pillows and takes precedence under GRI 1 |
Rulings
- N326344 (2022): CBP classified a polyurethane-memory-foam neck pillow with knit cover at 9404.90.2000 (now .20.xx), affirming that foam-fill pillows with knit covers belong in 9404.90.20.
- N358599 (2026): CBP classified heated lumbar/back cushions with polyester knit covers and memory-foam/fiber fill at 9404.90.2090, confirming that non-cotton-covered foam cushions/pillows fall in 9404.90.20.
- HQ 087213 (1990): CBP advisory classified memory-foam back support pillows at 9404.90.2000, establishing the long-standing precedent that memory-foam fill in a pillow-type article belongs in 9404.90.
Cited CBP rulings
Every ruling below was fetched from CBP’s public CROSS database and verified to exist before this page was published. Links go to the official ruling text.
What it classified: U-shaped memory-foam neck pillow with 95% recycled polyester/5% spandex knit cover and zipper closure, imported from China (fabric formed in China).
Why it’s analogous: Directly on point: CBP classified a memory-foam-filled pillow with a non-cotton knit cover at 9404.90.2000, the predecessor statistical code to 9404.90.20.30/60/90. Confirms that foam-fill pillows with man-made fiber covers are classified at 9404.90.20 at 6% general duty.
What it classified: Electrically heated lumbar pillow and heated back-rest cushion, both with polyester knit pile covers and foam/fiber fill, from China.
Why it’s analogous: CBP ruled that cushions/pillows with non-cotton knit covers and foam or fiber fill are classified at 9404.90.2090 (9404.90.20 subheading), even when additional functional elements (heating wires) are present. Reinforces placement at 9404.90.20 for non-cotton-covered foam pillows.
What it classified: Orthopedic back-support pillows made of man-made fiber with memory-foam fill.
Why it’s analogous: CBP's foundational advisory ruling establishing that memory-foam-filled support pillows are classified in heading 9404 (not 9021) at subheading 9404.90.2000, affirming both heading and subheading selection for the present product.
What the duty looks like
Duty math shown for illustrative declared values — $8.10 per unit at 8,000 units per year is our assumption for this explainer, not a measurement of anyone's imports. Your numbers will differ.
- Base duty rate (column 1, general)
- 6%
- Annual declared value at the illustrative numbers
- $64,800
- Base duty per year (illustrative)
- $3,888
Chapter-99 overlay headings flagged on this code
- 9903.88.15 — The duty provided in the applicable subheading + 7.5%. Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Overlay applicability depends on origin, entry date, and any active exclusions — verify at entry.
Alternatives considered
The full candidate set from the fetched tariff rows — including rows that would carry a higher duty. Shown so the reasoning is checkable, not to offer a rate menu.
| Code | Description | General rate | Note |
|---|---|---|---|
| 9404.90.10.30 | Of cotton (369) | 5.3% | Bed pillows of cotton, foam fill — would apply only if the outer cover were cotton. The bamboo-rayon (man-made regenerated fiber) knit cover disqualifies this subheading. |
| 3921.13.50.00 | Other | 4.2% | Cellular polyurethane plates/sheets/strip, not combined with textile — heading 3921 covers sheet/strip forms of plastics, not finished stuffed pillow articles. Chapter 94 covers finished bedding furnishings, and 9404 takes precedence as the specific provision. |
| 6307.90.9889 | Other | 7% | Other made-up textile articles — residual provision. Because 9404 specifically enumerates stuffed pillows 'whether or not covered,' the bamboo-rayon cover does not redirect classification to Chapter 63. 6307 is appropriate only for made-up textile articles not more specifically provided for elsewhere. |
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