## Common ground
All options refer to pillow protectors—covers designed to protect pillows from dirt, moisture, and wear.
## Options at a glance
**3926.90 – Made of plastic material**
- **Defining trait:** Constructed primarily from non-textile synthetic materials like polyethylene or PVC.
- **Typical examples:** Clear plastic zippered pillow covers, waterproof mattress protectors used in hospitals.
- **Best fit when:** The protector is fully or mostly made of plastic and intended for moisture resistance.
**6302.10, 6307.90 – Made of textile material**
- **Defining trait:** Fabric-based construction using woven or non-woven textiles (e.g., cotton, polyester).
- **Typical examples:** Breathable cotton pillowcases, microfiber protectors for home use.
- **Best fit when:** The protector is soft, breathable, and made from fabric—common in household bedding.
**9404.90 – Fitted with springs or stuffed or internally fitted with material or of cellular rubber/plastics**
- **Defining trait:** Contains internal padding, springs, or cellular materials (like foam), making it more like a cushion than a simple cover.
- **Typical examples:** Memory foam pillow protectors, spring-based support pillows.
- **Best fit when:** The protector has added structural or comfort-enhancing material inside.
## Key differences
| Feature | 3926.90 (Plastic) | 6302.10/6307.90 (Textile) | 9404.90 (With internal material) |
|-----------------------|-------------------|----------------------------|----------------------------------|
| Material base | Plastic | Fabric | Composite (textile + filler) |
| Internal structure | None | None | Springs, foam, rubber |
| Primary function | Waterproofing | Breathability, comfort | Support or enhanced feel |
## How to choose
- Is the protector made mostly of plastic? → 3926.90
- Is it made of fabric (cotton, polyester, etc.) with no internal padding? → 6302.10/6307.90
- Does it contain foam, springs, or other internal stuffing? → 9404.90
## Overlaps & pitfalls
A pillow protector may combine materials (e.g., textile outer with plastic lining), but the **main material and function** determine the correct HS Code. If it has internal filling (like memory foam), even if fabric-covered, it falls under 9404.90. The key is identifying the **defining feature**: waterproofing (plastic), breathability (textile), or structural support (filled). No priority rule can be assumed—use the product’s primary function