Step Stool Top Platform from Canada
Anti-slip wooden platform for two-step utility stools doubling as seats. Fits 9401.99.90.85 as part of non-upholstered dual-function floor seats. Safety tread design.
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
• Prove primary seat use over ladder function via marketing materials
• Safety certifications (ASTM) support floor furniture designation
• Avoid 'ladder' terminology in docs to prevent Chapter 76 misroute