Polyester Upholstery Replacement Cushion Covers from China
These are spare textile covers made from polyester fabric designed specifically to replace worn cushions on sofas and chairs. They fit under HTS 9403.99.50.80 as parts of furniture classified under heading 9403, made of non-cotton textile material like polyester. The covers are sold separately without padding or foam.
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 the textile composition via lab testing to confirm non-cotton material and avoid reclassification to cotton-specific codes
• Provide manufacturer specs showing these are dedicated replacement parts for 9403 furniture to prevent classification as general textiles
• Include invoices detailing furniture compatibility to demonstrate they are not standalone cushion products