Height-Adjustable Wooden Exam Stool from Japan
A medical office wooden swivel stool with height adjustment, designed for use in non-dental medical settings. Although it is a wooden swivel seat with variable height, its use in a medical office indicates commercial purposes, so it falls under sibling item 9401.31.90.
Duty Rate — Japan → Canada
8%
Import Tips
• Determine the stool's end use; if for a medical office, classify under 9401.31.90
• For domestic use, ensure it is not part of a professional practice
• Provide clear documentation of the intended use to customs