The tariff classification of a seat from Poland

N358243
February 12, 2026
CLA-2-94:OT:RR:NC:N5:433
CATEGORY: Classification
TARIFF NO.: 9401.79.0035
Javier Fuente ML Sourcing 10805 SW 75th St Miami, FL 33173 RE: The tariff classification of a seat from Poland Dear Mr. Fuente: In your letter dated January 27, 2026, you requested a tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided. Model 02.403, the “Penrose Bench,” is an urban bench that is designed for permanent installation in public and private outdoor environments such as parks, streetscapes, plazas, campuses, and commercial developments. The urban bench metal frame is constructed of galvanized and powder coated carbon and stainless steel. The urban bench seat foundation surface is constructed of wood (hardwood or softwood) or high-pressure laminate (HPL) planks with rectangular cross-sections. The urban bench has 18 seat planks of varying lengths that range from approximately 18.5" to 28" in length. A 66-gallon planter is incorporated into the design of the urban bench. Collectively, the dimensions of the seating component and the planter component are 108 7/8" inches in width, 35 1/16" in depth, and 17 15/16" in height. The urban bench must be properly anchored by attaching bolts to the floor or ground. The bench will be imported fully manufactured and assembled with no further processing or transformation occurring after U.S. importation. The ruling request seeks classification of the subject merchandise in Chapter 94 (Furniture) of the Harmonized Tariff Schedule (HTS) as opposed to Chapter 73 (Articles of Iron or Steel) HTS. We agree. The applicable subheading for the subject merchandise will be 9401.79.0035, 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 metal frames: Other: Other: Outdoor: Other: Other.” The general rate of duty will be free. The duties cited above are current as of this ruling’s issuance. 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/.

This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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,
(for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division