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
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• CPSC certification for child safety/lead; weight limits labeled
• Avoid 'toy' marketing language
• Wood species declaration required