9404.90.96/Memory Foam Seat Cushion/Japan

Memory Foam Seat Cushion from Japan

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 — 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%

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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