Memory Foam Seat Cushion

A contoured cushion internally fitted with visco-elastic memory foam, covered in removable polyester fabric. HTS 9404.90.96 covers this as a stuffed or internally fitted furnishing article for chairs, not a full mattress support. Enhances comfort for office or dining seats.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
๐Ÿ‡จ๐Ÿ‡ณChina7.3%+10.0%17.3%
๐Ÿ‡ฒ๐Ÿ‡ฝMexico7.3%+10.0%17.3%
๐Ÿ‡จ๐Ÿ‡ฆCanada7.3%+10.0%17.3%
๐Ÿ‡ฉ๐Ÿ‡ชGermany7.3%+10.0%17.3%
๐Ÿ‡ฏ๐Ÿ‡ตJapan7.3%+10.0%17.3%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

3926.90.99Higher: 22.8% vs 17.3%

If uncovered foam block without textile fitting

Naked cellular plastic articles are Chapter 39, not fitted bedding of Chapter 94.

9401Lower: 10% vs 17.3%

If designed as integral seat parts for furniture

Upholstered furniture seat parts fall under heading 9401 per Chapter notes.

9018.90.75Higher: 35% vs 17.3%

If for orthopedic/medical therapeutic use

Medical cushions with appliances shift to Chapter 90 medical instruments.

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Import Tips & Compliance

โ€ข Certify foam meets US flammability standards (e.g

โ€ข CAL 117) with test reports to clear CBP

โ€ข Specify if for medical use on invoices; may qualify for duty reductions under certain programs

โ€ข Avoid classifying large sizes as mattress supports (9404.10), which have different rates