West Elm Mid-Century Dining Chair from Canada
West Elm mid-century modern solid wood dining chairs (set of 6) sent abroad for restaurant staging, returned within 3 years unmodified. HTS 9801.00.10.92 applies to these returned US-origin seating pieces from heading 9401.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Count and match exact chair quantity from export; check for stability alterations; use set packaging documentation