Mahogany Dining Chair Backrest Frame from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Include invoices specifying 'back frame only, no upholstery'; CITES permit required for mahogany
• Pitfall: carving details may invite scrutiny as finished joinery