Man-Made Fiber Lumbar Support Cushion from Japan
Ergonomic lumbar cushion with nylon outer shell stuffed with foam and fiberfill, providing back support for office chairs. Classified in 9404.90.96.22 due to its stuffed construction and man-made fiber (nylon) outer shell meeting the 666g/m² specification. Designed for furnishing, not as chair parts excluded by chapter notes.
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
• Provide engineering specs showing internal fittings to distinguish from mere seat cushions in Chapter 94 exclusions
• Retain supplier certifications for man-made fiber composition to avoid audits on weight-per-area claims