Bentwood Stool from United States
A counter-height stool with three or four steam-bent wooden legs converging into a curved footrest and seat support. The bending is essential to its design, placing it under tariff item 9403.60.90 as other wooden furniture.
Duty Rate — United States → Canada
50%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• Since it is a seat, check if heading 94.01 applies instead
• Confirm the stool is not a kit or unassembled, as that may affect valuation