CBP Ruling N330703 — The tariff classification of a seat from Vietnam.

Tariff classification

Headings: 9401

Product description

Item BRIANNAKD-BN-MINK, identified as the “Bench,” is a rectangle shaped upholstered bench seat constructed of a plywood frame and exposed lucite plastic leg components. Seating is provided for one or more individuals. The bench has no armrests or backrest, and a storage cavity is not present. A cushion constructed of foam encased in 100% polyester material is permanently affixed to the seat foundation and frame. The upholstered fabric is not tufted. Mounted at the base of the wooden frame is a single row of visible and equidistant nail heads that wraps around all 4 sides. The plastic legs are assembled and mounted to each corner of the bench base. The bench dimensions approximate 48” in width, 17.9” in depth, and 17.5” in height of which 14.4” exists from the floor to the seat foundation.

CBP rationale

The applicable subheading for the subject merchandise will be 9401.61.6011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Other: Other household.

Full text

N330703 February 14, 2023 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.61.6011 George Brown Jofran 1 Jofran WayNorfolk, MA 02056 RE: The tariff classification of a seat from Vietnam. Dear Mr. Brown: In your letter dated February 2, 2023, you requested a binding tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided. Item BRIANNAKD-BN-MINK, identified as the “Bench,” is a rectangle shaped upholstered bench seat constructed of a plywood frame and exposed lucite plastic leg components. Seating is provided for one or more individuals. The bench has no armrests or backrest, and a storage cavity is not present. A cushion constructed of foam encased in 100% polyester material is permanently affixed to the seat foundation and frame. The upholstered fabric is not tufted. Mounted at the base of the wooden frame is a single row of visible and equidistant nail heads that wraps around all 4 sides. The plastic legs are assembled and mounted to each corner of the bench base. The bench dimensions approximate 48” in width, 17.9” in depth, and 17.5” in height of which 14.4” exists from the floor to the seat foundation. The applicable subheading for the subject merchandise will be 9401.61.6011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Other: 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dharmendra Lilia at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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