Plastic Kids' Study Desk from Japan
A lightweight desk for children, injection-molded from ABS plastic with a flat surface for homework or play, intended for floor standing. It qualifies under HTS 9403.70.80 as unspecified plastic office/school furniture, excluding toy variants per Chapter 94 note (l).
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
• Certify age grading (e.g
• 3+) and non-toy intent via design specs to evade 9503 reclassification
• Document floor stability tests to meet Chapter 94 placement rules