Memory Foam Seat Cushion from Germany
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.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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