Pre-Cut Rear Seat Cushion Cover for BMW X5 from Japan
Pre-cut rear seat cushion cover for BMW X5, a polyester textile fabric cut to specifications for the rear seat bottom cushion, including perforations for ventilation. As a cut-to-shape textile component of a seat, it is classified as a part of seats under heading 94.01.
Duty Rate — Japan → Canada
0%
Import Tips
• Classify the cover as a part of a seat under 9401.99.00, not as a finished seat cover, if it is not ready for direct use without further assembly
• Keep records of the material composition and cutting process to justify the classification
• Consult the CBSA's advance ruling process for certainty before large shipments