Wooden Garden Bench from Japan
Simple slatted wooden bench for outdoor patio seating, but imported as indoor furniture without weatherproofing claims. HTS 9403.60.80.93 for other wooden furniture; end use determines vs 9401 outdoor seats. Floor-designed per chapter requirements.
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%
9903.76.040%Articles as provided for in subdivision (g) of U.S. note 37 of this subchapter
Import Tips
• Label clearly as 'indoor use only' to avoid 9401.79 scrutiny
• Treat wood for insect resistance with approved fumigants
• Test for outdoor durability if marketing shifts to patio use