Beech Bar Stool Seat Panel from United States
A contoured beech seat panel designed for counter stools, serving as a wooden part of seats. Although seats fall under heading 94.01, this part is classified under heading 94.03 as a part of furniture, per chapter note 3(b).
Duty Rate — United States → Canada
25%
Rate breakdown
26SUR2525%United States Surtax Order (2026) — 25% on US products
Import Tips
• Declare the seat panel as a wooden part of furniture under heading 94.03, not as a seat
• Provide specifications showing it is a component for assembly
• Ensure the wood is properly treated to meet CBSA biosecurity requirements