## Common ground
All options describe eye pillows—soft, reusable items placed over the eyes for relaxation, comfort, or therapeutic use.
## Options at a glance
**1404.90 – Made of vegetable products**
- **Defining trait:** Constructed primarily from natural plant-based materials (e.g., flaxseed, rice, or dried herbs).
- **Typical examples:** Eye pillows filled with flaxseed or lavender.
- **Best fit when:** The filling is a whole or processed vegetable product, not synthetic or textile.
**3924.90 – Made of plastic material**
- **Defining trait:** Uses plastic (e.g., polyethylene, PVC) as the primary material, often for rigid or sealed components.
- **Typical examples:** Plastic-covered eye masks with gel inserts.
- **Best fit when:** The outer layer or core is synthetic plastic, not fabric or natural fill.
**6307.90,9404.90 – Made of textile material**
- **Defining trait:** Constructed from woven or non-woven fabrics (e.g., cotton, silk, polyester).
- **Typical examples:** Fabric-covered eye pillows with soft filling.
- **Best fit when:** The outer casing is a textile, regardless of internal filler.
## Key differences
| Feature | 1404.90 (Vegetable) | 3924.90 (Plastic) | 6307.90,9404.90 (Textile) |
|---------------------|---------------------|-------------------|----------------------------|
| Primary material | Natural plant fill | Plastic | Fabric casing |
| Filling type | Organic, biodegradable | Synthetic, sealed | Can be textile or other |
| Common use | Therapeutic, eco-friendly | Reusable, durable | Comfort, everyday use |
## How to choose
- Is the main material a natural plant product (like flaxseed or rice)? → 1404.90
- Is the outer layer or core made of plastic? → 3924.90
- Is it primarily a fabric pouch, even if filled with something else? → 6307.90,9404.90
## Overlaps & pitfalls
A pillow with a textile cover and vegetable filling (e.g., cotton bag with flaxseed) fits both 1404.90 and 6307.90,9404.90. In such cases, **the HS Code depends on the primary material**: if the *filling* is the defining feature (vegetable), use 1404.90; if the *outer casing* is textile, use 6307.90,9404.90. No priority rule is implied—choose based on the product’s main function or material focus