Wooden Bar Stool with Swivel Seat from China
This wooden bar stool features a swivel seat and variable height adjustment via a gas lift mechanism, designed for use at kitchen counters or bars. It falls under HTS 9401.31.00.00 as a swivel seat with height adjustment made primarily of wood in its frame and seat structure.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify the wood species complies with Lacey Act declarations to avoid penalties
• Ensure height adjustment mechanism is documented as variable for proper classification
• Provide furniture assembly instructions if imported in CKD state to prevent misclassification as parts