Cotton Armrest Cover Panels Cut to Shape from Germany
Precision-cut cotton panels tailored for covering sofa and chair armrests, with pre-shaped contours for foam padding attachment. Classified under HTS 9403.99.90.51 as cotton furniture parts cut to exact specifications for assembly. These are supplied flat for upholsterers to staple onto furniture frames.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Include technical drawings showing furniture-specific shaping to distinguish from generic textile cuts
• Ensure labeling specifies 'furniture upholstery parts' to prevent misclassification as apparel components
• Watch for undervaluation penalties; declare based on cut-to-shape value addition over raw fabric