1. HS Code Structure Breakdown
The hierarchical classification of this HS code under the World Customs Organization (WCO) Harmonized System is as follows:
| Level | Code | Description |
| Section | XIX/XX/XXI | Miscellaneous Manufactured Articles |
| Chapter | 94 | Furniture; Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishings; Lamps and Lighting Fittings, Not Elsewhere Specified or Included; Illuminated Signs, Illuminated Name-Plates and the Like; Prefabricated Buildings |
| Heading | 9404 | Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics |
| Subheading | 9404.90 | Other (cushions, pillows, pouffes and similar stuffed furnishings) |
| Full Code | 9404.90.00 | Cushions, pillows and similar stuffed furnishings |
2. Overview
HS code 9404.90.00 classifies cushions, pillows, pouffes, and other similar stuffed furnishings not elsewhere specified. These are soft furnishing items filled with foam, polyester fibre, feathers, or other materials used for comfort and decoration in homes, offices, vehicles, and public spaces.
3. Examples of Goods Classified Under 9404.90.00
The following examples illustrate the types of goods classified under this HS code:
| Product / Item | Description |
| Decorative Throw Cushions | Ornamental cushions for sofas, chairs and beds |
| Floor Cushions / Pouffes | Large filled cushions for floor seating |
| Outdoor Garden Cushions | Weather-resistant cushions for outdoor furniture |
| Chair Seat Cushions | Padded seat inserts for dining or office chairs |
| Lumbar Support Cushions | Ergonomic cushions for back support |
| Baby/Nursing Pillows | Shaped cushions to support nursing mothers |
| Travel Neck Pillows | U-shaped inflatable or stuffed travel cushions |
| Meditation/Prayer Cushions | Firm stuffed cushions for floor use |
4. Related HS Codes
The following HS codes are related and may be relevant depending on specific product characteristics:
| HS Code | Description |
| 9404.29.00 | Mattresses of other materials (foam, fibre) |
| 9404.10.00 | Mattress supports (bases/frames) |
| 6304.19.00 | Soft furnishings (cushion covers, textile articles) |
| 9401.90.00 | Parts of seats and chairs (seat cushions as parts) |
| 3926.90.00 | Other plastic articles (inflatable cushions) |
| 9404.40.00 | Quilts, eiderdowns and duvets |
5. Key Classification Decision Table
Use this table to determine whether goods should be classified under 9404.90.00 or an alternative code:
| Feature | 9404.90.00 Applies | Other Codes Apply |
| Product type | Stuffed/filled cushion or pillow as standalone item | Mattress (larger sleeping surface) → 9404.29 |
| Attached to furniture | Standalone cushion | Integral seat cushion part of chair → 9401.90 |
| Textile only | Must be stuffed/filled inside | Unfilled cushion covers → 6304.19 |
| Inflatable | Stuffed with material | Purely inflatable (no stuffing) → 3926.90 |
6. Duty & Trade Considerations
General trade and tariff considerations for HS code 9404.90.00:
| Aspect | Detail |
| Chapter | Chapter 94 — Furniture; Bedding & Stuffed Furnishings |
| WCO Section | Section XX |
| EAC/Uganda CET | 25% CET |
| VAT (Uganda) | 18% VAT on importation |
| Standards | UNBS furniture/textile standards may apply |
| Common Importers | Furniture retailers, interior design stores, supermarkets |
Document prepared for customs and trade classification reference purposes only.