Mahogany Dining Chair Backrest Frame from Canada
Carved mahogany wooden backrest frame for side dining chairs, unfinished and separate from seats or legs, for floor-placed furniture. Falls under HTS 9401.91.90.90 as other wooden seat parts, per Chapter 94 exclusions for complete articles.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Include invoices specifying 'back frame only, no upholstery'; CITES permit required for mahogany
• Pitfall: carving details may invite scrutiny as finished joinery