Cut-to-Shape Automotive Seat Cover Fabric from China
Pre-cut textile panels made from polyester upholstery fabric, specifically shaped for assembly into car seats in motor vehicles. Classified under HTS 9403.99.1050 as parts of motor vehicle furniture due to being textile material cut to shape for vehicle seating. Excludes finished covers or uncut rolls.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify exact shape matches vehicle OEM specs to avoid reclassification as uncut fabric; provide assembly diagrams in documentation
• Label fiber content accurately per FTC rules to prevent customs holds
• Watch for minimum cut size thresholds that might shift to heading 5903