Article 1/2 Bar Stool from Germany
Article 1/2 industrial metal bar stool exported for bar design consultation and returned unchanged within 3 years. This counter-height seating qualifies under HTS 9801.00.10.92 as returned US product of heading 9401/9403 not advanced abroad.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Verify height specifications match export records; inspect welds/seats for alterations; provide commercial use documentation