Synthetic Stuffed Seat Cushion from China
A removable seat cushion for chairs, filled with polyester fiber and encased in waterproof nylon. Classified in HTS 9404.90.20 for stuffed cushions as similar furnishings, not parts of furniture per note 2(b). Enhances comfort on dining or patio chairs.
Duty Rate — China → United States
26%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Separate from furniture frames in shipments to prevent aggregation as sets
• Comply with CPSIA labeling for any child-use potential