Children's Upholstered Wooden Stool Seat from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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