HS Code for Cushion Covers: Classification Guide for Importers

If you import cushion covers, the hs code for cushion covers is the line your customs entry, duty calculation and origin claim are built on, and the first question is not fibre but form: an empty, finished cover, or a cushion that arrives filled. The Harmonized System is a multipurpose international product nomenclature developed by the World Customs Organization (WCO), comprising more than 5,000 commodity groups, each identified by a six-digit code, and used by more than 200 countries and economies as a basis for their customs tariffs.¹ This guide covers classification only. The ordering process is in how to import cushion covers from Bangladesh and the inspection points are in the cushion covers quality control checklist.

Quick answer: indicative HS heading (with verify note)

Heading 6304 covers other furnishing articles, excluding those of heading 9404.² An empty, finished cushion cover belongs in heading 6304, in the block after the bedspread and bed net lines, where construction and fibre select the six-digit line.^{2 3} A stuffed cushion belongs in heading 9404 instead.⁴

Verify the cover, not the catalogue name. In CBP ruling HQ 953003, a finished cushion cover of 100 percent cotton woven fabric, with piping and a zipper hidden by an overlapping flap, was classified in subheading 6304.92.0000, and the ruling records that the Explanatory Notes to heading 9404 exclude cushion covers from that heading.⁵ Treat 6304 as indicative and confirm the full code before filing.

How HS codes are structured (2-4-6 digits)

The HS organises its approximately 5,000 six-digit product categories by sections, chapters (2 digits), headings (4 digits) and sub-headings (6 digits).⁶ For cushion covers the path runs: Chapter 63, heading 6304, then a six-digit subheading by construction and fibre, for example 6304.92 for a cover not knitted or crocheted, of cotton, and a national extension.^{2 3}

Countries subdivide the six-digit categories into national subheadings for their tariffs and statistics.⁶ The current version is HS 2022.⁶ Read the harmonized system explainer for the background.

Factors that decide the code for cushion covers

Empty cover or filled cushion. This is the first split. Heading 6304 excludes articles of heading 9404.² Heading 9404 covers articles of bedding and similar furnishing, for example cushions and pillows, stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered.⁴ A cover with no filling inside it is a furnishing article of 6304; the same design shipped with the insert fitted inside it is a stuffed cushion of 9404. State on the invoice which form you are shipping.

Finished cover or unfinished shell. HQ 953003 drew this line on two samples in one request. The finished cover, with a zipper closure, went to heading 6304.⁵ The pillow shell, with an unfinished opening left for stuffing after importation and no zipper closure typical of a finished cover, was classified in heading 6307: as imported it was neither a stuffed cushion of 9404 nor a finished cover of 6304.⁵ A thin layer of foam inside the front panel of the finished cover did not move it to 9404: the ruling held it was essentially a cushion cover and not a cushion.⁵

Knitted or crocheted construction. Inside the furnishing block of heading 6304, the first split is construction. Subheading 6304.91 covers knitted or crocheted articles, and the remaining lines cover articles not knitted or crocheted, split by fibre.^{2 3} A knitted cotton cover therefore sits at 6304.91, not on the cotton line at 6304.92.³ Record the construction for every style.

Fibre, for covers that are not knitted or crocheted. The three lines are 6304.92 for cotton, 6304.93 for synthetic fibres, and 6304.99 for other textile materials.^{2 3} The ruling example sits on the first: the finished cotton cover in HQ 953003 was classified at 6304.92.0000.⁵ A woven polyester cover takes 6304.93. A linen, jute, wool or artificial-fibre cover falls into 6304.99, which national tariffs split further.^{2 3}

Blends follow the fibre that predominates by weight. Section XI note 2(A) provides that goods of a mixture of two or more textile materials are classified as if consisting wholly of the material that predominates by weight over any other single material, and when no material predominates, as if consisting of the material covered by the heading that occurs last in numerical order among those that equally merit consideration.² A cotton-predominant cover takes 6304.92; a polyester-predominant version takes 6304.93. Record the percentages by weight for each style and classify on those figures.

Decoration does not rescue a wrong heading. The cover in HQ 953003 carried embroidery and piping, and it was still classified as a cushion cover in 6304.92.⁵ HQ 088103 records the same scope from the Explanatory Notes: heading 6304 covers furnishing articles of textile materials other than those of heading 9404, including cushion covers.⁷

A cushion cover is not a pillowcase. The Explanatory Notes place pillow cases, bolster cases and mattress covers in bed linen under heading 6302, as HQ 088103 records.⁷ A case made as bed linen is tested against 6302; a cover made to fit a cushion insert is tested against 6304.

National codes: US HTS, EU CN/TARIC, UK commodity code

United States: HTS, ten digits. The US schedule keeps the six-digit split and adds statistical suffixes. The knitted or crocheted line appears as 6304.91.01, with suffixes by fibre: cotton, man-made fibres, wool or fine animal hair, silk at 85 percent or more by weight, and other.³ The woven lines are 6304.92.00, of cotton, and 6304.93.00, of synthetic fibres, both for articles not knitted or crocheted.³ Inside 6304.99, the block at 6304.99.60 separates wool, artificial fibres, silk and other, so an artificial-fibre cover still gets its own US line.³

European Union: CN at eight digits, TARIC for measures. The Combined Nomenclature integrates the HS and adds EU subdivisions, producing eight-digit codes.⁶ Take the eight-digit line that matches your construction and fibre, then read that line in TARIC for the entry date and origin Bangladesh, including the origin rules behind any preference claim.

United Kingdom: commodity code, ten digits. The UK tariff page for heading 6304 lists the full ten-digit codes under each six-digit line.² The knitted or crocheted line is 6304 9100 00.² The cotton line splits between hand-printed by the batik method at 6304 9200 10 and other at 6304 9200 90, and the synthetic fibre line between nonwovens at 6304 9300 10 and other at 6304 9300 90.² The 6304 99 line splits for flax or ramie, then between nonwovens and other covers, including wool or artificial fibres.²

How to confirm the code officially

1. Write a precise description: empty cover or filled cushion, closure type or unfinished shell, construction, and fibre percentages by weight.

2. Start from the official tariff for the destination, the USITC HTS, TARIC or the UK Trade Tariff, and read the heading text and notes.

3. Check published rulings for similar articles. For the United States, the USITC advises traders to use the Customs Rulings Online Search Service (CROSS), because the correct classification of many items can be found there.⁸ HQ 953003 and HQ 088103 are the starting points for covers.^{5 7}

4. For a borderline article, such as a shell with a partial closure or a cover sold fitted over its insert, apply for a binding decision before you ship. In the EU, a Binding Tariff Information (BTI) application needs a separate application for each type of product and a detailed description.⁹ In the United Kingdom, a legally binding decision is generally valid for 3 years, through an Advance Tariff Ruling.¹⁰ In the United States, if the merchandise is not described in any ruling on CROSS, you may request a binding ruling from U.S. Customs and Border Protection.⁸

5. Give your broker the description and confirmed code for each style, keep empty covers and filled cushions on separate invoice lines, and use the same codes throughout the entry.

Common classification mistakes

Filing a filled cushion as a cover. Heading 6304 excludes articles of heading 9404, and heading 9404 covers cushions stuffed or internally fitted with any material.^{2 4} If the insert is inside the cover at importation, test 9404 first.

Filing a cover on a bedspread line. Subheadings 6304.11 and 6304.19 are the bedspread block, and 6304.20 covers bed nets specified in the subheading note to the chapter.^{2 3} Cushion covers sit at 6304.91 to 6304.99.

Filing an unfinished shell as a finished cover. In HQ 953003 the shell with an unfinished stuffing opening and no zipper closure was classified in heading 6307, not 6304.⁵

Filing a knitted cover on the woven cotton line. Subheading 6304.92 covers articles not knitted or crocheted, of cotton.³ A knitted cotton cover belongs at 6304.91.

Classifying a blend by the face fabric name. A mixture is classified as the material that predominates by weight, with the last-in-numerical-order rule when no material predominates.² A polyester-predominant cover is a synthetic fibre cover, whatever the range name says.

Copying a code from another country. The EU extends the six digits to eight,⁶ and the United States and the United Kingdom split the 6304 lines further in different ways.^{2 3}

Related duties and documents

This guide states no duty rates: the code decides which duty line customs applies, and a rate beside the cotton line does not carry to the synthetic fibre line or to a filled cushion in heading 9404. Read the rate beside your confirmed code and check what proof of origin a preference claim requires before you price the order.

Keep the classification file with the shipment documents: the style description with construction and fibre percentages, a note showing the closure and whether the cover ships empty, the confirmed code per style, any binding decision, and the origin evidence.

FAQs

What is the HS code for cushion covers?

An empty, finished cover sits in heading 6304, at 6304.91 if knitted or crocheted, 6304.92 if not knitted or crocheted and of cotton, 6304.93 if of synthetic fibres, and 6304.99 if of other textile materials.^{2 3} A cushion shipped filled sits in heading 9404.⁴

Is the HS code the same in every country?

Only the first six digits are harmonised. Beyond six digits, each system adds its own lines: eight digits in the EU Combined Nomenclature,⁶ and ten in the United States and the United Kingdom.^{2 3}

How do I confirm the correct code?

Describe the cover precisely, read the heading text and notes in the destination tariff, and check published rulings, such as CROSS for the United States.⁸ For a borderline article, apply for a binding decision before shipping: a BTI in the EU,⁹ an Advance Tariff Ruling in the United Kingdom,¹⁰ or a CBP ruling in the United States.⁸

What happens if I use the wrong code?

Duty, licensing and quota treatment are worked out from the code on the declaration, so a wrong code brings the wrong treatment. A binding decision taken in advance helps you calculate the duties and restrictions that will apply.¹⁰

Next steps on Exportain

Browse Bangladeshi suppliers on Exportain, a B2B marketplace where supplier profiles carry document and photo review badges, and post a free RFQ at Exportain RFQs with the confirmed code for each style in the specification. Exportain is not a party to the goods contract and does not inspect goods, book freight or clear customs.