Yard Metal Bench Seat from China
Single-person steel bench for household yards, with contoured seat and back for garden seating. HTS 9401.79.00.25 classification for other outdoor household metal seats, sized for residential rather than public use. Bench-style but single-unit counts as individual seat.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0425%Except as provided in headings 9903.88.33, 9903.88.34, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(g) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(g)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Distinguish from 3+ person benches which may be commercial
• Galvanization specs required for corrosion claims
• Single unit packaging maintains seat vs furniture set status