3 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a chair and ottoman from China.
Issued November 2, 2007 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N019099 (November 2, 2007)
Tariff classification
HTS codes: 9401.61.4010
Headings: 9401
Product description
You have submitted literature of a chair and ottoman set that will be imported and packed together in one box for retail sale. The chair and ottoman are wood framed, fully upholstered in fabric, vinyl, leather or any combinations thereof. The legs and arm accent pieces can either be polyurethane or wood.
CBP rationale
The applicable subheading for the chair and ottoman set will be 9401.61.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9202) whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Chairs: other, Household.
Full text
N019099 November 2, 2007 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9401.61.4010 Ms. Melissa S. Bautch Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of a chair and ottoman from China. Dear Ms. Bautch: In your letter dated October 26, 2007 you requested a tariff classification ruling. You have submitted literature of a chair and ottoman set that will be imported and packed together in one box for retail sale. The chair and ottoman are wood framed, fully upholstered in fabric, vinyl, leather or any combinations thereof. The legs and arm accent pieces can either be polyurethane or wood. The applicable subheading for the chair and ottoman set will be 9401.61.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9202) whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Chairs: other, Household.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of bicast leather upholstered dining chairs from China.
The tariff classification of a folding wooden chair from China.
The tariff classification of a Flip Top Kitchen Island, and bar and counter stools from China.
The tariff classification of chairs and covers from China.
The tariff classification of a Baseball Swivel Leisure Chair with Ottoman from China.
The tariff classification of a Havana Wing Chair from the Philippines.
The tariff classification of an armchair and an ottoman from Indonesia.
The tariff classification and marking of wood furniture from Colombia.
The tariff classification of wood or metal bar stools from Taiwan, China, Malaysia or Philippines.
The tariff classification of upholstered furniture from Lithuania.
Follow N019099
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.