Cotton Sham Pillow Insert from China
A stuffed pillow insert designed to fill decorative cotton shams on beds, made with cotton ticking and polyfill. It is under HTS 9404.90.10.90 as a cotton pillow fitted internally. Distinguishes from flat shams by permanent stuffing.
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
• Specify 'insert' vs sham to avoid Chapter 63 confusion
• Test ticking for cotton purity
• Bulk shipments risk reclassification as unfinished