Cotton Pouf Ottoman Cushion from Japan
A floor pouf cushion covered in cotton fabric and filled with polystyrene beads or fiber, functioning as a footstool. Classified under HTS 9404.90.10.90 as a pouffe of cotton that is internally fitted. It matches the 'similar furnishings' description in the tariff heading.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Distinguish from toy versions in 9503 by adult sizing and weight capacity
• Use detailed photos in entries for pouf vs furniture determination
• Avoid Chapter 94 exclusions by ensuring no base metal parts