HTS 6304.92.00
26.3%on customs value
China
- General rate6304.92.00
- 6.3%
- Section 301 China tariff (List 4A)9903.88.15
- +7.5%
- Section 301 forced-labor tariff9903.05.31
- +12.5%
- Total duty
- 26.3%
HTS 6304.92.00 US import duty: cotton cushion covers
HTS 6304.92.00 is the US import code for cotton cushion covers. As of 2026-10-23 (USITC HTS 2026 Revision 21) the general rate is 6.3%, the total from China is 26.3% and from Bangladesh 16.3%.
| Country of origin | Additional duties | Total duty |
|---|---|---|
| Bangladesh | +10% (9903.05.26) | 16.3% |
| India | +10% (9903.05.44) | 16.3% |
| Cambodia | +10% (9903.05.28) | 16.3% |
| Pakistan | +10% (9903.05.62) | 16.3% |
| Indonesia | +10% (9903.05.45) | 16.3% |
| Sri Lanka | +10% (9903.05.72) | 16.3% |
| Vietnam | +12.5% (9903.05.84) | 18.8% |
| Thailand | +12.5% (9903.05.77) | 18.8% |
| Türkiye | +12.5% (9903.05.79) | 18.8% |
| Philippines | +12.5% (9903.05.64) | 18.8% |
| China | +7.5% (9903.88.15) +12.5% (9903.05.31) | 26.3% |
A few specific products under 6304.92.00 have had Section 301 China tariff exclusions, most now expired. See U.S. note 20 to HTS chapter 99.
This is an estimate, not a customs ruling. The right code depends on fiber content, knit or woven construction, gender and use; 23%+ wool, water-resistant fabrics, hand-loomed goods and other special cases can use other codes. Confirm with a licensed customs broker before you import.
Worked example: one shipment
Say you ship 500 cotton cushion covers from China by ocean, declared at $8.00 each (FOB). The value is $4,000.00; duty at 26.3% is $1,052.00; over $2,500 it is a formal entry, so the Merchandise Processing Fee is $34.58; the Harbor Maintenance Fee is $5.00. Duty and fees come to $1,091.58, or $2.18 per unit. The same shipment from Bangladesh comes to $691.58, $1.38 per unit, saving $0.80 per unit.
| Item | China | Bangladesh |
|---|---|---|
| Customs value | $4,000.00 | $4,000.00 |
| Duty | $1,052.00 | $652.00 |
| Merchandise Processing Fee | $34.58 | $34.58 |
| Harbor Maintenance Fee | $5.00 | $5.00 |
| Shipment total | $1,091.58 | $691.58 |
| Per unit | $2.18 | $1.38 |
Official description
Other furnishing articles, excluding those of heading 9404 > Other > Not knitted or crocheted, of cotton (369)
Products using this code
These StoreCalc products are classified under 6304.92.00; open one to compare fibers and origins:
- Cushion covers: Cotton
Questions
What is the US duty on HTS 6304.92.00 from China?
General rate 6.3%, Section 301 China tariff (List 4A) 9903.88.15 +7.5%, Section 301 forced-labor tariff 9903.05.31 +12.5%: 26.3% in total.
How does HTS 6304.92.00 relate to the HS code?
The first six digits, 6304.92, are the international HS code; the last two, 00, are the US subdivision. A Chinese exporter declares China's own 10-digit code with the same first six digits; US duty follows the HTS.