Whoopee Cushion from Canada
An inflatable rubber cushion that emits a rude sound when sat upon, classic practical joke item. Falls under HTS 9505.90.20.00 as a practical joke article for entertainment. Durable for repeated pranking.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Comply with noise level and material safety regs; package discreetly to avoid inspection delays; declare as novelty not furniture