Cotton cushion Hs Code

Cotton cushion harmonized system code

Product Overview Cotton cushions classified under HS Code 940490 are textile-based seating accessories primarily composed of natural cotton fibers, designed to provide comfort and support in various seating applications. These cushions typically feature a core filling of processed cotton batting or compressed cotton wool encased within durable fabric covers, which may be finished with stitching or quilting to enhance structural integrity. The product dimensions generally comply with standardized sizes tailored for both residential and commercial furniture, with thickness ranging from 2 to 8 centimeters and weight specifications averaging between 300 to 800 grams per unit. Within HS Code 940490, cotton cushions fall under the broader category of “Articles of bedding and similar furnishing,” specifically under subheadings for cushions and pads that are not stuffed with materials such as foam or synthetic fibers. Commercially, these cushions are utilized extensively in hospitality environments, office settings, and retail furniture outlets, serving functional and ergonomic purposes. Their value proposition lies in offering a natural, breathable, and hypoallergenic alternative to synthetic padding, meeting consumer demand for sustainable and high-quality textile furnishings with consistent dimensional stability and resilience. HS Code Classification & Trade Specifications The HS Code 940490 is structured hierarchically as follows: Chapter 94 (Furniture; bedding, mattresses, mattress supports, cushions), Heading 9404 (Mattress supports; articles of bedding and similar furnishing), and Subheading 940490 (Other articles of bedding and similar furnishing, including cushions). Cotton cushions are classified under this subheading due to their composition as textile furnishings intended for seating comfort, excluding those filled with materials classified separately under foam or rubber. The classification rationale is based on the product’s material composition, functional use, and manufacturing process, ensuring alignment with the Harmonized System nomenclature and World Customs Organization guidelines. For international shipment, cotton cushions are commonly packaged in moisture-resistant polyethylene bags or cartons with desiccants to prevent mold and mildew during transit. Preservation methods include vacuum packing to optimize cargo space and maintain product integrity. Compliance with international quality standards such as ISO 9001 for quality management and OEKO-TEX certification for textile safety is essential. Documentation must accurately reflect HS Code 940490 to facilitate customs clearance, tariff determination, and trade compliance in global markets.

Cotton cushion Chapter Note

1.- This Chapter does not cover : (a) Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63; (b) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 70.09; (c) Articles of Chapter 71; (d) Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 83.03; (e) Furniture specially designed as parts of refrigerating or freezing equipment of heading 84.18; furniture specially designed for sewing machines (heading 84.52); (f) Lamps or light sources and parts thereof of Chapter 85; (g) Furniture specially designed as parts of apparatus of heading 85.18 (heading 85.18), of headings 85.19 or 85.21 (heading 85.22) or of headings 85.25 to 85.28 (heading 85.29); (h) Articles of heading 87.14; (ij) Dentists' chairs incorporating dental appliances of heading 90.18 or dentists' spittoons (heading 90.18); (k) Articles of Chapter 91 (for example, clocks and clock cases); (l) Toy furniture or toy luminaires and lighting fittings (heading 95.03), billiard tables or other furniture specially constructed for games (heading 95.04), furniture for conjuring tricks or decorations (other than lighting strings) such as Chinese lanterns (heading 95.05); or (m) Monopods, bipods, tripods and similar articles (heading 96.20). 2.- The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground. The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other : (a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture; (b) Seats and beds. 3.- (A) In headings 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69. (B) Goods described in heading 94.04, presented separately, are not to be classified in heading 94.01, 94.02 or 94.03 as parts of goods.4.- For the purposes of heading 94.06, the expression “prefabricated buildings” means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings. Prefabricated buildings include "modular building units" of steel, normally presented in the size and shape of a standard shipping container, but substantially or completely pre-fitted internally. Such modular building units are normally designed to be assembled together to form permanent buildings.