The tariff classification of a seat from Mexico

N361031May 13, 2026CLA-2-94:OT:RR:NC:N5:433
CATEGORY: Classification
TARIFF NO.: 9401.61.6011
Jesus VillegasLS MX I, LLC.14501 Artesia Blvd.La Miranda, CA 90638RE: The tariff classification of a seat from MexicoDear Mr. Villegas:In your letter dated
April 27, 2026
, you requested a tariff classification ruling. In lieu of samples, a productdescription and illustrative literature were provided.The “Bonaterra II Sofa” is a 100% polyester woven fabric upholstered seat that is affixed to a wooden frame. The sofa does not incorporate a removeable mattress, convert into a bed, or include recline mechanisms. Thewooden frame consists of engineered wood materials that include (1) ½” oriented strand board (OSB) (41%),(2) bamboo (31%), (3) ¾” laminated veneer lumber (LVL) (27%), and (4) medium density fiberboard (MDF)(1%). The sofa will provide seating for one or more individuals. The sofa’s foam seat foundation cushionsand the foam seat backrest cushions are removeable. The sofa incorporates a heavy-gauge steel springsuspension within the seat foundation frame. In the condition at the time of importation into the UnitedStates (U.S.), a pair of 20” accent pillows will be included with the seat. The sofa dimensions are 27" indepth, 27" in height, and 89" in length. The binding ruling request seeks classification of the subject merchandise in subheading 9401.52.0000,Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The sofa’s frame is notpredominantly of bamboo.The applicable subheading for the subject merchandise will be subheading 9401.61.6011, HTSUS, whichprovides for “Seats (other than those of heading 9402), whether or not convertible into beds, and partsthereof: Other seats, with wooden frames: Upholstered: Other: Other household.” The general rate of dutywill be free.The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenienceand are subject to change. The text of the most recent HTSUS and the accompanying duty rates are providedat https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to theclassification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division