Find HS Code and trade information for ARMREST CUSHION

Okay, let's break down the HS codes and tax implications for your "ARMREST CUSHION" declaration. Here's a detailed analysis, structured for clarity:

Understanding HS Codes & Tax – ARMREST CUSHION

You have two HS codes associated with your declaration, which suggests the cushion might be categorized differently depending on its specific construction and intended use. Let's examine each one:

1. HS Code: 9403.99.50.05 – Parts for Toddler Beds, Cribs, Bassinets & Cradles (Textile Material, Except Cotton)

• 94: Furniture; bedding, mattresses, support, bracing and similar parts. This chapter broadly covers furniture and related items.
• 03: Parts. This narrows it down to components of furniture.
• 99: Other parts. This indicates it's not a standard, specifically named furniture part.
• 50: Of textile material, except cotton. This is key – the cushion is made of fabric, but not cotton.
• 05: For toddler beds, cribs, bassinets and cradles. This specifies the type of furniture the part is intended for.

Tax Implications (9403.99.50.05):

• Basic Duty: 0.0% – No standard import duty.
• Additional Duty: 25.0% – A 25% additional duty applies.
• Post-April 2, 2025: Additional Duty increases to 30%.
• Total Tax: 55.0% – This is the combined effect of the basic and additional duties.

Important Considerations (9403.99.50.05):

• Intended Use: This HS code is very specific to cushions used with baby/toddler furniture. If the cushion is not for this purpose, this code is incorrect.
• Material Composition: Double-check the exact fabric composition. If cotton is present, even in a blend, this code may not be appropriate.

2. HS Code: 6304.99.60.40 – Other Furnishing Articles (Not Knitted/Crocheted, Other Textile Materials)

• 63: Other made up textile articles; sets of textile articles. This chapter covers a wider range of textile products.
• 04: Other furnishing articles, excluding those of heading 9404. This specifies items used in the home, but not furniture itself.
• 99: Not knitted or crocheted, of other textile materials. This indicates the fabric is woven or otherwise constructed, and not a knit or crochet.
• 60: Other. This is a general category for items not specifically listed.
• 40: Other. Further specifies the item within the "other" category.

Tax Implications (6304.99.60.40):

• Basic Duty: 3.2% – A standard import duty of 3.2% applies.
• Additional Duty: 0.0% – No additional duty currently applies.
• Post-April 2, 2025: Additional Duty increases to 30%.
• Total Tax: 33.2% – This is the combined effect of the basic duty.

Important Considerations (6304.99.60.40):

• Construction: Confirm the cushion is not knitted or crocheted.
• General Category: This HS code is quite broad. The more specific you can be about the cushion's purpose and materials, the better.

Recommendations & Next Steps:

1. Material Verification: Crucially, verify the exact material composition of the cushion. This is the biggest factor in determining the correct HS code. Provide a detailed fabric breakdown if possible.
2. Intended Use: Clearly define the cushion's primary purpose. Is it specifically for baby/toddler furniture, or is it a more general furnishing item?
3. Construction Method: Confirm whether the fabric is knitted, crocheted, woven, or another method.
4. Single vs. Multiple Codes: Depending on the above, you may only need one HS code. If the cushion has multiple components made of different materials, you might need to declare them separately under different codes.
5. Certification: Depending on the final HS code and the country of import, you may need to provide certifications related to fabric safety (e.g., flammability standards, chemical content). Check the import regulations of the destination country.
6. Pricing: Be prepared to provide accurate pricing information, as customs may assess value based on this.

Disclaimer: I am an AI and cannot provide definitive customs advice. This information is for guidance only. Always consult with a qualified customs broker or import specialist for accurate and up-to-date regulations.