HS codes

Cushion covers: HS 6304.91, 6304.92 or 6304.93?

Whether a cushion cover is knitted, cotton or synthetic decides its HS code, and with it the duty you pay and the export incentive your supplier can claim.

Updated 27 September 2026, with every figure linked to its source below

A cushion cover goes under 6304.91 if it is knitted or crocheted, 6304.92 if it is woven (not knitted) cotton, and 6304.93 if it is woven synthetic fibre. In the US those three lines carry base duties of 5.8%, 6.3% and 9.3%^[1], and goods from India pay a further 10% under Section 301 on top^[2]. The code your supplier uses in India also decides which export incentive line they can claim. So settle construction and fibre before you quote a landed cost.

This is a large trade. India exported $675.3 million of cotton, non-knitted furnishing articles (HS 630492, the group cushion covers usually fall in) in 2025, and 45.9% of it went to the United States^[3].

The candidate codes and what they cost in the US

All three sit under heading 6304, "other furnishing articles". The six-digit split is by construction first (knitted or not), then by fibre^[1].

Base rates are the HTS general column^[1]; the last column adds the 10% India Section 301 duty under heading 9903.05.44^[2]. Duty is charged on the FOB value. Anti-dumping duties, the merchandise processing and harbor maintenance fees, and any product exclusions aren't included.

On a $10,000 FOB shipment, that is $1,580 of duty as knitted, $1,630 as woven cotton and $1,930 as woven polyester. The gap between cotton and synthetic, 3 percentage points, is the one that matters most in practice, because the same design is often offered in both.

The knitted line doesn't split by rate on fibre: knitted cotton and knitted man-made fibre covers both pay 5.8% and differ only in their statistical suffix^[1].

A CBP ruling on a close product

US Customs classified a pillow sham, a close relative of the cushion cover, under 6304.92 as cotton, not knitted^[4]. Rulings are fact-specific, so treat this as a sign of how Customs reasons, not as cover for your product. The rate we stored from that ruling, 6.7%, is higher than the 6.3% in the current HTS general column for 6304.92.00; use the HTS figure.

Where 6304.19 comes in

When we first researched this product, a web source put cushion covers at a 12% EU rate under 6304.19^[5], and the same search turned up 6304.19 as a US alternative too. In the HTS, 6304.19 is the "other" subheading under bedspreads^[1]. It fits a standalone cushion cover poorly. It comes up where cushion covers are sold with a bedspread as one set, and how a set is classified is a question to put to your customs broker. For reference, its US lines range from 4.4% (cotton, plain) to 14.9% (man-made fibre with embroidery, lace, braid, edging, trimming, piping or appliqué)^[1], so a set can move the duty noticeably in either direction.

EU duty: the same rate either way, on our data

In the EU the choice matters less for duty. The EU's MFN rate is 12% for 6304.91, 6304.92, 6304.93 and 6304.19 alike^[6]. Two caveats: that is a 2021 snapshot, and it is the MFN rate, which doesn't include India's GSP preference. The rate you actually pay on Indian-origin goods may be lower. The code still matters in the EU for statistics, for any preference claim, and for your supplier's export paperwork.

Why your supplier cares about the eight-digit code

India's own tariff goes to eight digits, and those lines are more specific than the international six. Under 6304.92 there are separate lines for cushion covers of handloom (63049281) and other cushion covers (63049289). Under the knitted subheading there is a line for woollen cushion covers (63049120). Synthetic, non-knitted furnishings sit on 63049300^[7].

Export incentives are set per eight-digit line, so a supplier can't claim a rate until the code is fixed. Home textiles in chapter 63 fall under RoSCTL, the rebate of state and central taxes and levies, not under RoDTEP, which covers most other goods. We don't carry RoSCTL rates yet, so ask your supplier which line they will claim under and at what rate. If RoDTEP comes up for other products in the same order, note that the scheme was notified until 30 September 2026 under Notification No. 74/2025-26; check DGFT for an extension^[8].

Facts to pin down before you classify

1. Construction of the face fabric. Knitted or crocheted, or woven? Jersey and chunky knits go one way; woven canvas, twill and most printed or block-printed covers the other. Ask for the fabric specification, not the product name.
2. Fibre content by weight. "Cotton-look" and "linen-look" covers are often polyester. Get a composition figure for the whole cover, including any backing panel in a different fabric. For blends, confirm with your broker which fibre the code follows.
3. What is in the carton. A cover alone, a cover with a filled insert, or a set with a bedspread or throw can each be classified differently. Price and code them as they will actually ship.
4. Decoration. Embroidery, lace, piping and appliqué don't change the 6304.91 to 6304.93 rates, but they do on the 6304.19 lines, so record them if a set is involved.
5. Handloom or not. This doesn't move the US rate, but it changes the Indian eight-digit line your supplier declares.

On compliance, BIS's list of textile Quality Control Orders includes none that covers heading 6304^[9], so Indian certification isn't the constraint here.

What to do next

Once you have the construction and fibre, the code usually follows. If it is still unclear, or the duty gap is large on your volumes, ask your customs broker for an opinion or apply for a binding ruling before the first order. The same kind of split inside one code is covered in why bed linen can mean 3.8% or 20.9% US duty, and US duty on goods from India vs China explains the Section 301 layer and how it compares with China. To see the figures for your own product, browse home textiles.