In the Oct. 19, 2022, Customs Bulletin and Decisions, U.S. Customs and Border Protection is reclassifying one-step stools as plastic household articles under HTSUS 3924.90.56 (3.4 percent duty) or articles of wood under HTSUS 4421.99.97 (3.3 percent duty) rather than as plastic seats under HTSUS 9401.80.2011, 9401.80.2031, or 9401.80.4046 (duty-free), wooden seats under HTSUS 9401.69.8005 (duty-free), or wooden furniture under HTSUS 9403.60.8080 (duty-free).
CBP explains that the step stools are not shaped for use as seating or otherwise designed to be used as seats and do not share in the characteristics of furniture used to equip a private dwelling for rest, relaxation, storage, or display.
Ruling HQ H305377 will revoke rulings NY N294603, NY N196451, and NY M84487, and modify ruling NY N235681, to reflect this change.
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