Cotton Bench Cushion Upholstery Cutouts from Japan
Cut-to-shape cotton fabric for window seat and hall bench cushions, with tailored boxing strips and decking pieces. Classified in HTS 9403.99.90.51 as these are dedicated furniture parts, not standalone cushions. Requires attachment to wooden frames for completion.
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
• Document with furniture manufacturer specs confirming cut dimensions match bench frames
• Avoid over-declaring value by separating fabric cost from potential labor components
• Ensure compliance with CPSIA labeling if destined for children's furniture applications