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%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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