PVC Armrest Pads for Chairs from Japan
Soft PVC pads that clip or adhere to chair armrests for added comfort. This is a plastic part of seat furniture under HTS 9403.99.40.80, qualifying per Chapter notes for seats even if added post-assembly. Common in dining or office chairs.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Document as 'seat furniture accessories' with installation photos
• Ensure not entered as upholstery (Chapter 59)
• Pitfall: Sets with fabric may trigger textile headings