Wicker Bar Stool Base from Japan
The woven cane seat and leg frame for a bar stool, entered separately as a furniture part. Under HTS 9403.89.30 as parts of other cane furniture, per heading scope but excluding sheets/slabs. Designed for assembly into floor-standing seats.
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
• Note 3(b) prevents classifying separate parts as complete furniture; declare accurately to avoid upcharges
• Include CAD drawings showing part function; pitfall is misclass as seats under 9401
• Bond for potential assembly in US to claim furniture status post-manufacture