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%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
• 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