Cotton Ottoman Cover Cutouts from Japan
Pre-cut cotton fabric patterns for pouf and ottoman covers, shaped for cylindrical and square furniture forms. HTS 9403.99.90.51 applies to these unfinished parts requiring sewing and assembly onto furniture bases. Designed exclusively for low seating furniture upholstery.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide sewing pattern instructions proving furniture-specific design, not generic cushion covers
• Declare as 'unfinished furniture parts' on commercial invoice to prevent Chapter 63 treatment
• Test for colorfastness compliance if dyed, as upholstery faces stricter textile regulations