Cotton Upholstery Seat Cushion Cutouts from China
Pre-cut cotton fabric pieces designed specifically for upholstering seat cushions in wooden armchairs, shaped to fit standard furniture frames. These parts fall under HTS 9403.99.90.51 as they are cut to shape from cotton for furniture assembly, excluding completed cushions. They require sewing and stuffing to become functional seat parts.
Duty Rate — China → United States
35%
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
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Import Tips
• Verify cotton content exceeds 50% with lab tests for accurate classification under cotton-specific subheading
• Provide cut pattern diagrams and furniture assembly instructions to prove 'cut to shape' status and avoid reclassification as uncut fabric
• Avoid common pitfalls like insufficient documentation leading to treatment as Chapter 63 textile articles