Chapter 94Possible CAPE refund

Parts of seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof

9401.99.9085 · imported from China

The rates in this summary are the full program rates as the calculator computes them; one or more may not apply to your shipment — the conditions are noted below.

Imports from China currently carry a combined tariff of approximately 35% — the MFN base rate is Free, plus 25% under Section 301 (List 3, effective May 2019), plus 10% under Section 122, added February 2026 and set to expire July 24, 2026. On a $1,000 shipment, that's roughly $350 in duties. The Court of International Trade struck down Section 122 on May 7, 2026, but CBP is collecting it pending appeal.

AI-generated explanation — an estimate, not a compliance determination.

Country of origin

China Vietnam Mexico

Entered value, USD

Estimated total duties & fees$384.83

on $1,000.00 entered value · China-origin

Section 301Since 2019 · durable$250.00
Section 122Expiring ~13 days · contested$100.00
FeesMPF + HMF$34.83
MFN baselinePermanent · Free$0.00

Duty stack breakdown
Component	Amount
MFN base rate	$0.00
Section 122	$100.00
Section 301 (List 3)	$250.00
Merchandise Processing Feeminimum fee applies — 0.3464% of this value is below the $33.58 floor	$33.58
Harbor Maintenance Fee	$1.25
Total duties & fees	$384.83

Rates as of 2026-07-11 · base rate & classification from the USITC HTS; the §301/§232/§122 rates from USTR & Presidential proclamations

Estimates only — not legal or customs advice.

The Section 301 rate shown is the full List rate. Active USTR product exclusions may reduce or remove it for specific products — check the USTR exclusion portal and confirm with a licensed customs broker.

What else affects this line

⚠️ Possible AD/CVD duty order — Aluminum Extrusions

This product may be covered by an antidumping or countervailing duty order on Aluminum Extrusions from China (Case A-570-967 / C-570-968). This order defines its coverage by product description, and can apply to merchandise entered under many tariff codes beyond those listed in the order. Whether an order applies is determined by the order’s written scope description, not by the tariff code. Importers of covered merchandise must post cash deposits; deposit rates are set by the U.S. Department of Commerce, vary by order and by exporter, and change through periodic reviews. Confirm scope applicability with a licensed customs broker before relying on this page.

Federal Register: 76 FR 30650, 76 FR 30653

Presence flag — Portigo does not compute AD/CVD deposits and this is not a determination that your shipment is covered.

⚠️ Possible AD/CVD duty order — Mattresses

This product may be covered by an antidumping or countervailing duty order on Mattresses from China (Case A-570-092 / C-570-128). Whether an order applies is determined by the order’s written scope description, not by the tariff code. Importers of covered merchandise must post cash deposits; deposit rates are set by the U.S. Department of Commerce, vary by order and by exporter, and change through periodic reviews. Confirm scope applicability with a licensed customs broker before relying on this page.

Federal Register: 84 FR 68395, 86 FR 26463

Presence flag — Portigo does not compute AD/CVD deposits and this is not a determination that your shipment is covered.

Recent changes

No rate changes have been recorded for this chapter recently — this tariff has been stable.