Polyester-Filled Throw Pillow from Japan
A decorative throw pillow with an outer shell made of 100% polyester man-made fibers, stuffed with polyester fiberfill for plush comfort. It falls under HTS 9404.90.96.22 as a stuffed article of bedding with a man-made fiber outer shell, designed for furnishing sofas or beds. Not a pneumatic cushion excluded under chapter note (a).
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
• Verify outer shell fiber content exceeds 666g/m² threshold via lab testing to confirm 9404.90.96.22 classification
• Include detailed stuffing material declaration; polyester fill is common but must match invoice descriptions
• Avoid common pitfall of mislabeling as 'cellular rubber' if no foam core, preventing reclassification to other subheadings