Elm Stool Top Panel from Mexico
Solid elm wood panel forming the top seat surface for counter stools, with pre-drilled holes for leg attachment. As a distinct wooden seat part for floor placement, it is under HTS 9401.91.90.90.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Photos showing drill holes for seat assembly; splinter resistance testing
• Avoid finish to maintain part status