HS code for seat cushion
The U.S. HS code for a seat cushion is usually 9404.90.20.90 (memory foam), with a 6% general duty and an estimated total of 18.5% from China and 18.5% from Vietnam once additional duties are added.
Estimates use tariff data as of October 22, 2026. The China and Vietnam estimates include Section 301: Forced labor action (12.5%). From China, Section 301: China list duty (7.5% or 25%) may also apply, up to 43.5% in total. Classifications and duty estimates are guidance based on the published HTSUS. The importer of record is responsible for the final classification.
Codes by variant
| Variant | HTS code | General duty | Est. from China |
|---|---|---|---|
| Memory foam | 9404.90.20.90 | 6% | 18.5% |
- 9404.90.20.90: Pillows, cushions and similar furnishings / Other
What decides the code
A seat cushion is classified as a stuffed furnishing article under heading 9404, and the memory foam version falls in 9404.90.20.90.
- The cushion is stuffed or internally fitted with memory foam, which places it in heading 9404 as a cushion or similar furnishing.
- The outer cover does not change the heading when the filling is cellular plastic or other stuffing material.
- Within heading 9404, cushions and similar furnishings go to subheading 9404.90, and the memory foam article falls in 9404.90.20.90.
Common mistakes
- Classifying the cushion in 9401 or 9403 as a seat part is wrong because it is a separate stuffed furnishing article, not a component of a seat.
- Classifying it in 3926 as an article of plastics is wrong because the memory foam is a filling inside a furnishing article, which heading 9404 covers.
- Classifying it in 6307 as made up textile article is wrong because the cushion is stuffed, and heading 9404 covers stuffed cushions.
Estimated U.S. duty by origin
- China
- 18.5% = 6% general + 12.5% Section 301: Forced labor actionMay also apply: Section 301: China list duty (7.5% or 25%). Up to 43.5%.
- Vietnam
- 18.5% = 6% general + 12.5% Section 301: Forced labor action
For HTS 9404.90.20.90, as a share of customs value, before fees. Check every measure for your entry with the tariff checker.
EU code and duty
- Memory foam
- CN 9404 90 90, 3.7%
EU Combined Nomenclature 2026, third-country (erga omnes) duty. Preferential rates and EU trade remedy duties are not included.
CPSC eFiling
9404.90.20.90 (CP1) is on CPSC's eFiling HTS list. CPSC certificate related data may be needed. If a seat cushion is subject to a CPSC rule, file the certificate data at entry through your broker or the CPSC Product Registry.
Check what to file for 9404.90.20.90
CPSC HTS list for eFiling, October 1, 2026. The list is guidance and not exhaustive.
Frequently asked questions
What is the HS code for a seat cushion?
The U.S. HTS code for a seat cushion is usually 9404.90.20.90 (memory foam). The first six digits, 9404.90, are the international HS code.
What is the U.S. import duty on a seat cushion from China?
The U.S. general duty on HTS 9404.90.20.90 is 6%. With the additional duties that apply to goods of China (Section 301: Forced labor action (12.5%)), the estimated total is 18.5% of customs value. Section 301: China list duty (7.5% or 25%) may also apply depending on the exact product. From Vietnam the estimate is 18.5%. Tariff data as of October 22, 2026.
Does a seat cushion need CPSC eFiling?
HTS 9404.90.20.90 or another code on this page is on CPSC's eFiling HTS list. If the product is subject to a CPSC rule, such as a children's product, the certificate data must be filed at entry. A product that needs no certificate can use a disclaim message.
Tariff schedule pages
- 9404.90.20.90Pillows, cushions and similar furnishings / Other
- Heading 9404Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered
Related products
Codes checked against the USITC Harmonized Tariff Schedule retrieved October 22, 2026. Additional duties reviewed October 22, 2026. This is an estimate: the importer of record is responsible for classification.