Toddler Wooden Stool Seat from China
A compact wooden step stool designed as a seat for toddlers, with anti-slip grips for safety during potty training or play. Falls under HTS 9401.69.80.05 as other children's seats with wooden frames for floor use. Smooth edges and stable base ensure child safety.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Include stability test reports to confirm seat functionality over step-only use
• Use CPSC certification for children's products under 12 years
• Avoid declaring as 'toys' to prevent Chapter 95 reclassification