Upholstered Wooden Side Chair with Skirt from Japan
Elegant side chair featuring a solid oak frame, fully padded upholstery, and a flowing fabric skirt for a feminine look in parlors. Falls under HTS 9401.61.40 as 'other' upholstered wooden chairs for domestic settings. Meets floor-designed criterion from Chapter 94 notes.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Measure frame weight vs. fabric to confirm wooden frame dominance for correct heading
• Use HTS advisory rulings for skirted designs to preempt CBP challenges