Adjustable Booster Seat with Metal Legs from United States
A portable booster seat with a lightweight metal frame and adjustable height, designed to let toddlers sit at adult tables during meals. It is designed for placement on the floor or ground, and its metal frame places it under tariff item 9401.79.90 as an 'other' seat with a metal frame.
Duty Rate — United States → Canada
50%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• Ensure the booster seat is designed for floor placement, as Chapter 94 Note 2 requires this for classification under headings 94.01–94.03
• Verify the metal frame is not a part of general use (e.g
• standard screws) to avoid reclassification
• Keep commercial invoices detailed to support the tariff classification