Upholstered Wooden Banquette Seating from Japan
Custom banquette bench with wooden frame, deep cushioned upholstery in linen, designed for restaurant or home booths. Classifies in HTS 9401.61.60 as other upholstered wooden seat. Modular for built-in installs.
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
• Specify if for commercial vs. residential to avoid 9403 reclassification
• Include stability certifications for floor-standing per chapter requirements
• Declare upholstery flame retardancy for contract-grade imports