IKEA Kallax Plastic Shelving Unit from Canada
A modular shelving unit made from reinforced laminated plastic panels, designed for floor placement and storage organization. It falls under HTS 9403.70.40 as other furniture of reinforced or laminated plastics, suitable for homes or offices. The reinforced structure provides durability without using metal or wood.
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
• Verify plastic composition meets 'reinforced or laminated' criteria with lab tests to avoid reclassification
• Include detailed material specs and floor-design intent in commercial invoice to confirm Chapter 94 eligibility
• Avoid common pitfalls like mislabeling as Chapter 39 by proving furniture function over mere plastic article