Oak Rocking Chair Wooden Legs Set from China
A set of four oak wooden legs with rockers for a classic rocking chair, supplied unfinished for assembly into seats placeable on the floor. Classified under HTS 9401.91.90.90 as 'other' parts of wooden seats, distinct from complete rocking chairs or heading 9402 medical seats.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Import Tips
• Label as 'replacement parts for rocking chairs' with model compatibility to prove seat use; avoid bundling with seats to prevent set classification
• Check for CITES compliance if using restricted oak species
• Pitfall: oversized shipments may trigger valuation scrutiny