Step Stool Seat from Canada
Dual-purpose low stool with padded top seat and two steps for kitchen or closet reach. Classified HTS 9401.80.60 as other seats with incidental stepping, floor-designed. Not primarily ladders or toys.
Duty Rate — Canada → United States
60%
Rate breakdown
9903.03.1450%Articles the product of Canada as provided in subdivision (b)(3) of U.S. note 51 to this subchapter
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Emphasize primary seat function over steps in descriptions
• Include ANSI safety ratings for step stool features
• Avoid ladder-like packaging to stay in furniture chapter