Cotton Armrest Cover Panels Cut to Shape from Japan

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 — Japan → United States

10%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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