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%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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