</>Build with Tariff Intelligence|Programmatic access to tariff calculations and HS code classification.Explore Developer Resources →

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
🇨🇳China7.3%+10.0%17.3%
🇲🇽Mexico7.3%+10.0%17.3%
🇨🇦Canada7.3%+10.0%17.3%
🇩🇪Germany7.3%+10.0%17.3%
🇯🇵Japan7.3%+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.

Not sure which classification is right?

Our AI classifier can analyze your specific product and recommend the correct HTS code with confidence.

Import Tips & Compliance

Certify foam meets US flammability standards (e.g

CAL 117) with test reports to clear CBP

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

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