Synthetic Stuffed Seat Cushion from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Separate from furniture frames in shipments to prevent aggregation as sets
• Comply with CPSIA labeling for any child-use potential