Children's Upholstered Wooden Stool Seat from Canada
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.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• 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