The tariff classification of seats from Vietnam

N361489June 1, 2026CLA-2-94:OT:RR:NC:N5:433
CATEGORY: Classification
TARIFF NO.: 9401.71.0011
Maya SenchaRH15 Koch RoadCorte Madera, CA 94925RE: The tariff classification of seats from VietnamDear Ms. Sencha:In your letter dated
May 12, 2026
, you requested a tariff classification ruling. In lieu of samples, technicaland illustrative literature are provided for review.Item 1, the “Emery Backless Swivel Fabric Bar & Counter Stool (SKU 10235521 MRIN),” item 2, the“Emery Armless Fabric Bar & Counter Stool (SKU 10097508 VNCH),” and item 3, the “Emery Track ArmFabric Dining Armchair (SKU 10097614 BTDV),” are handcrafted seats with solid hardwood components. The seat foundations and the backrest components of each seat will be upholstered with variable-densitypolyurethane foam encased in custom order fabric materials. The seat foundation and the backrestcomponents of each seat are affixed to steel metal frame bases. The dimensions of item 1 are approximately20" in width, 19" in depth, and 27" in height. The dimensions of item 2 are approximately 18" in width, 23"in depth, and 43" in height. The dimensions of item 3 are approximately 23" in width, 25" in depth, and 32"in height. Each seat is intended as living room and dining room furniture. At the time of importation into theUnited States (U.S.), the seats will be assembled.The ruling request seeks classification of the seats in subheading 9401.71.0011, Harmonized Tariff Scheduleof the United States (HTSUS). We agree.The applicable subheading for the subject merchandise will be 9401.71.0011, HTSUS, which provides for“Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Otherseats, with metal frames: Upholstered: Other household.” 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 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 the classification 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