Sapele Mahogany Bed End Chest from Mexico
An upholstered top bench chest made of sapele mahogany, designed for seating and storage at the foot of a bed. This wooden furniture piece is classified under tariff item 9403.50.00 as wooden bedroom furniture, as it is designed for floor placement in a bedroom. The hinged lid reveals deep storage space, and the upholstered top provides incidental seating.
Duty Rate — Mexico → Canada
9.5%
Import Tips
• Note that the upholstered top is incidental; the primary function is storage, so classification under 9403.50.00 is appropriate
• Ensure the upholstery fabric does not contain restricted materials
• Provide CBSA with a product description emphasizing the storage function over seating