HS Code for Memory Foam Pillow / Orthopedic Bed Pillow: 9404.90.20

Classification Notes

Bed pillows filled with memory foam (shredded or moulded block), latex foam, polyurethane foam, gel-infused foam, buckwheat hulls, down, feathers, or polyester microfibre are all classified under 9404.90. Brands: Tempur-Pedic TEMPUR-Cloud / TEMPUR-Neck, Coop Home Goods Eden / Original, Purple Harmony, Casper Original Pillow, Pillow Cube, Ecosa, Layla Kapok, MyPillow, Saatva Latex, Nectar Pillow. Contour / orthopedic pillows with shaped memory foam for cervical support are 9404.90. Travel pillows (neck pillows) are 9404.90. Throw pillows and decorative cushions for sofas are also 9404.90 — same heading regardless of intended location. Seat cushions, chair cushions, garden cushions, and outdoor lounger pads are 9404.90. Wheelchair cushions for pressure-sore prevention (ROHO, Jay, Invacare Matrx) may be 9404.90 or 9021.10 (orthopaedic appliances) depending on medical classification. Maternity / pregnancy support pillows (C-shape, U-shape, full body) are 9404.90. Pet beds are 9404.90 (dog beds, cat beds) — the pet destination does not split classification. Pillowcases sold separately are 6302.21-6302.29 (bed linen). Pillow inserts vs pillow forms: both are 9404.90. Goose down pillows are 9404.90 — NOT 0505 (feathers and down) because the finished pillow is a bedding article. Hypoallergenic synthetic down-alternative pillows are 9404.90. Dorm-size and king-size pillows share the same heading. Heated electric pillows may shift to 6301.10 (electric blankets) or stay 9404.90 with the heating element as ancillary — classification by essential character.