Cotton Bolster Pillow for Bed from China
A cylindrical bolster pillow with cotton casing filled with down-alternative fiber, used to support pillows on beds. It is classified in HTS 9404.90.10.90 as a cotton pillow that is internally fitted with stuffing material. This fits the 'similar furnishings' category in the heading.
Duty Rate — China → United States
25.3%
Rate breakdown
9903.88.157.5%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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Document exact stuffing material to distinguish from feather subheadings; hypoallergenic certifications aid customs review
• Ensure removable covers are considered part of the stuffed article
• Pitfall: overstating cotton content leads to audits