Children's Upholstered Wooden Stool Seat

Low-profile upholstered stool with wooden legs and padded top for kids' play or stepping. Under HTS 9401.61.60.05 as an 'other' upholstered wooden-frame seat for children, designed for ground placement.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

9401Same rate: 35%

If parts only, no complete assembly

Seat parts of wood classify under 9401.90, per note excluding separate entries.

9403.60Lower: 10% vs 35%

If marketed as kitchen step stool

Other wooden furniture for utility use falls outside seats in 9403.

Not sure which classification is right?

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Import Tips & Compliance

Ensure stability testing per ASTM; declare as seat not step stool to avoid 9403

Include weight capacity (<100 lbs) in docs for child verification

Avoid bulk packing without individual tags; retail-ready aids classification