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Step Stool Top Platform from Japan

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 — 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

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