Metal Frame milking Stool from United States
A low three-legged milking stool with a metal frame, designed for dairy farm use. It is a seat with a metal frame, not upholstered, and is designed for floor placement, satisfying Chapter 94 Note 2. It falls under tariff item 9401.79.90 as an 'other' metal-frame seat, excluding domestic-purpose stools.
Duty Rate — United States → Canada
50%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• Classify the stool as a seat, not as agricultural equipment, to avoid misclassification
• Verify the frame material for accurate tariff classification
• Keep records of the stool's intended use for CBSA verification