Cotton Bench Cushion Upholstery Cutouts from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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