Cotton Lumbar Support Cushion from Canada
An ergonomic lumbar cushion with a cotton cover and foam insert for back support on chairs or cars. Falls under HTS 9404.90.10.90 as a stuffed cotton cushion similar to bedding articles. The internal fitting qualifies it for this bedding and furnishings heading.
Duty Rate — Canada → United States
15.3%
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
Import Tips
• Classify based on predominant use as furnishing, not medical device to avoid Chapter 90
• Provide invoices specifying cotton cover percentage
• Common pitfall: mislabeling foam as primary material shifts classification