Spruce Loft Bed Guard Rail from United States
A spruce safety rail with spindle holes, designed for elevated beds. As a wooden part of beds, which are classified in heading 94.03 per chapter note 2, it falls under this tariff item.
Duty Rate — United States → Canada
25%
Rate breakdown
26SUR2525%United States Surtax Order (2026) — 25% on US products
Import Tips
• Declare the guard rail as a wooden part of furniture under heading 94.03
• Ensure the spruce is properly treated to prevent pest issues
• Provide specifications showing it is for a bed designed for floor placement