Whoopee Cushion from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Comply with noise level and material safety regs; package discreetly to avoid inspection delays; declare as novelty not furniture