## Common ground
All options describe bathtub steps—non-motorized, portable supports for stepping into a bathtub—classified under the same HS Code group (9403) based on material.
## Options at a glance
**9403.20 – Made of base metal**
- **Defining trait:** Constructed primarily from iron, steel, or other non-precious metals.
- **Typical examples:** Steel-framed steps with rubber feet, chrome-plated metal supports.
- **Best fit when:** Durability and load-bearing capacity are key; common in commercial or heavy-use settings.
**9403.40, 9403.50, 9403.60 – Made of wood**
- **Defining trait:** Crafted from solid or laminated wood (e.g., pine, oak, plywood).
- **Typical examples:** Wooden step with rounded edges, natural finish.
- **Best fit when:** Aesthetic appeal, warmth, and traditional bathroom style are prioritized.
**9403.70 – Made of plastic material**
- **Defining trait:** Manufactured from synthetic polymers like polypropylene or PVC.
- **Typical examples:** Lightweight, molded steps with non-slip surface.
- **Best fit when:** Low cost, light weight, and water resistance are essential.
**9403.82 – Made of bamboo**
- **Defining trait:** Constructed from fast-growing bamboo, a natural composite material.
- **Typical examples:** Eco-friendly steps with visible bamboo grain.
- **Best fit when:** Sustainability and modern natural design are desired.
**9403.83 – Made of rattan**
- **Defining trait:** Woven or shaped from rattan, a tropical vine used in furniture.
- **Typical examples:** Curved, woven steps with openwork pattern.
- **Best fit when:** Decorative, artisanal appearance is preferred.
**9403.89 – Furniture of other materials (cane, osier, etc.)**
- **Defining trait:** Made from flexible natural fibers like cane or willow (osier).
- **Typical examples:** Woven cane steps, rustic-style furniture.
- **Best fit when:** The material is not wood, plastic, metal, bamboo, or rattan, but a similar natural fiber.
## Key differences
| Option | Material Type | Durability | Aesthetic | Sustainability |
|-------|----------------|------------|-----------|----------------|
| 9403.20 | Metal | High | Industrial/modern | Low |
| 9403.40–60 | Wood | Medium | Warm/traditional | Medium |
| 9403.70 | Plastic | Low-medium | Minimalist | Low |
| 9403.82 | Bamboo | Medium-high | Natural/modern | High |
| 9403.83 | Rattan | Medium | Artisanal | High |
| 9403.89 | Cane/osier | Low-medium | Rustic | High |
## How to choose
- Is it made of iron, steel, or chrome? → 9403.20
- Is it solid wood or laminated wood? → 9403.40–60
- Is it molded plastic with a smooth surface? → 9403.70
- Is it made from bamboo with visible grain? → 9403.82
- Is it woven from rattan or similar vine? → 9403.83
- Is it made from cane, willow, or other flexible natural fiber? → 9403.89
## Overlaps & pitfalls
Bamboo and rattan may be confused with wood or other natural fibers. Rattan and cane steps may fall under 9403.89 if not clearly identified. If multiple materials are used (e.g., bamboo frame with plastic feet), prioritize the **main structural material**. No priority rule is specified—choose based on the product’s defining feature