Step Stool Seat from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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