Classifying a Step stool is challenging.
①German customs(EU) classified it in 9403.70 as “Furniture”
➁U.S. customs(CBP) classified it in 3924.90 as “Household articles of plastics”
BTI is here
https://lnkd.in/gfe4KHCz
US CROSS ruling is here
Source:15P of
https://lnkd.in/gZDdQYXM
The reason why CBP classified it in 3924.90 is below.
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The stools are designed to elevate a standing person in order to reach something or perform a task at a greater height.
The one-step step stool is more akin to a rung of a ladder in its utilitarian function.
Therefore, the one-step step stool is not properly classified in either Heading 9403
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CBP’s interpretation is that stool is the kind of “Ladder” but German customs did not think so.
And here is also other pattern of classification by Japan customs.
Japan customs classified it in 3926.90 due to EN to 9403 exclusion.
(b) Ladders and steps, trestles, carpenters’ benches and the like not having the character of furniture; these are classified according to their constituent material (headings 44.21, 73.26, etc.).
This is a good example of the same kind of product having different HS codes depending on opinions from a different country Ladder or furniture.
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