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
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
• 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