Laminated Plastic Auditorium Folding Seat from Japan
Fold-up seat made of laminated plastics for theater auditoriums, gravity-fold design mounted on tiered floor risers. Classifies in HTS 9401.80.20.31 for other reinforced plastic seats for public performance venues on the ground. Non-upholstered per design.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Include load-bearing test reports for public safety compliance in assembly occupancies
• Specify non-upholstered status explicitly in invoices to avoid 9401.7 subheadings
• Photograph assembled floor installation to prove Chapter 94 floor-design requirement