Lumbar Support Back Cushion from China
An ergonomic cushion stuffed with polyester fiber and contoured for lower back support, typically used on office chairs or car seats. It is classified in HTS 9404.90.96.70 as 'other' stuffed cushions or similar furnishings, not designed as furniture parts per Chapter 94 notes. This covers non-spring, non-cellular rubber stuffed articles for comfort.
Duty Rate — China → United States
19.8%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Label as 'cushion' not 'furniture part' to avoid scrutiny under 9403 as seat components
• Include ergonomic design specs in entry docs to justify consumer end-use
• Test for California Proposition 65 compliance on chemical content in synthetic fills