Upholstered Armrest Frame from Japan
A metal frame component for attaching upholstered armrests to sofas or chairs, not for general use. It is a part of other furniture under HTS 9403.99.90.61 per Chapter 94 notes excluding general-use items.
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
• Document as a furniture-specific part with assembly instructions to differentiate from Section XV metals
• Check for upholstery material declarations if combined