Import duty on Pillows & cushions to United States (2026)
HS 9404.90.10 · Source: official United States tariff schedule · Updated 2026-08-30
Pillows & cushions classify under HS 9404.90.10 in United States. Import duty 5.3%. On a $1,000 FOB shipment, total taxes due at import ≈ $162 (effective rate ≈ 16.12%).
Tax breakdown at import
Sample shipment FOB $1,000, origin = China (duty basis: FOB)
| Tax | Rate | Amount (USD) | Note |
|---|---|---|---|
| Import duty (Col 1) | 5.3% | $53.00 | |
| Section 301 China tariff (9903.88.15) | +7.5% | $75.00 | Applies to goods of Chinese origin per USITC HTS footnote |
| Merchandise Processing Fee | 0.3464% | $32.71 | Capped $32.71–$634.62 |
| Harbor Maintenance Fee | 0.125% | $1.25 | Ocean freight only |
| Total taxes at import | 16.12% | $161.96 (≈¥1,089) | as % of CIF |
- Section 301 exclusions exist under this code (9903.88.69, most valid through Nov 9, 2026). Goods matching the exclusion description are exempt — verify and claim with CBP.
- AD/CVD not included: 269 US orders target China (rates often 100-300%); coverage follows Commerce scope language, not HS codes alone — check the list at treayo.com/en/adcvd and verify with CBP.
- No federal VAT/sales tax at import (US sales tax is state-level, not levied at customs)
United States de minimis
Eliminated (was $800 USD)
Eliminated for ALL countries from 2025-08-29 (EO 14324); China/HK since 2025-05
No de minimis at all — every import needs formal entry and duty regardless of value.
As of 2026-06 · See 14-country de minimis tracker
CBP classification rulings
The country of origin of a cotton quilt; 19 CFR 102.21(c)(4), most important assembly or manufacturing process
N3063142019-10-03The country of origin of cotton quilts and comforters.
N3046072019-06-27The tariff classification, North American Free Trade Agreement (NAFTA) applicability, country of origin, and marking of fiberfill pillows with a water bladder from Canada.