Cotton Lumbar Support Cushion from China
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 — China → United States
22.8%
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
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 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(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
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