PVC Chair Armrest Pads from Germany
Soft PVC pads designed to replace or attach to armrests on office or dining chairs, providing cushioning and wear protection. They fall under HTS 9403.99.40 as plastic parts of seats, which are included in 'other furniture' per Chapter 94 notes.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Include photos or specs proving attachment to chair arms to distinguish from general cushions excluded by Chapter notes
• Ensure no metal reinforcements, as that could trigger base metal parts classification
• Declare as 'seat parts' explicitly on commercial invoice for proper 9403 heading