Cotton Lumbar Support Cushion from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 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