Plastic Laminate Kids' Table Set from Germany
Child-sized table and chairs of reinforced plastic, floor-designed for playrooms. These are not toy furniture under Chapter 94 Note 1(l) as they are not for games or conjuring, so they fall under tariff item 9403.70.10 as furniture of plastics for domestic purposes.
Duty Rate — Germany → Canada
9.5%
Import Tips
• Confirm the table set is for domestic use and not for commercial daycare or school settings
• Include the plastic material and intended use on the invoice
• Verify the set is not classified as toy furniture under heading 95.03, which would change the duty rate