Plastic Laminate Kids' Table Set from Canada
Child-sized table and chairs of reinforced plastic, floor-designed for playrooms. HTS 9403.70.40 as long as not toy-specific per Chapter note (l). Laminated for safety and durability.
Duty Rate — Canada → United States
60%
Rate breakdown
9903.03.1450%Articles the product of Canada as provided in subdivision (b)(3) of U.S. note 51 to this subchapter
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Prove general use, not toy, via marketing materials
• Size under adult scale helps furniture claim