Memory Foam Seat Cushion from Mexico
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 — Mexico → United States
17.3%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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