Kids' Wooden Step Stool Seat from Germany
Two-step wooden stool doubling as a child-sized household seat for reaching counters. HTS 9401.80.60.28 classifies as other household seats (wood), floor-placeable and not toy per Chapter note (l).
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• CPSC certification for child safety/lead; weight limits labeled
• Avoid 'toy' marketing language
• Wood species declaration required