The tariff classification of a sofa sectional and sofa sectional components from China.
Active· CBP ruling HQ N362489· Issued 2026-06-24
Ruling text
N362489 June 24, 2026 CLA-2-94:OT:RR:NC:N5:433 CATEGORY: Classification TARIFF NO.: 9401.61.6011 Peter Quinter Gunster, Yoakley & Stewart, P.A. 600 Brickell Ave., Suite 3500 Miami, FL 33131 RE: The tariff classification of a sofa sectional and sofa sectional components from China. Dear Mr. Quinter: In your letter dated June 22, 2026, you requested a tariff classification ruling on behalf of Manwah USA Inc. In lieu of samples, technical and illustrative literature, a product description, and a manufacturing synopsis were provided for review. Model 5150, the “Power Reclining Chaise Sectional Sofa,” is an upholstered sofa sectional constructed of a wooden frame. The sofa sectional components include (1) Left-Arm Facing (LAF) Power Recliner (AL1.5-1E), (2) Armless Chair (D1.5), (3) Round Corner (C), (4) Armless Power Chair (D1.5-1E), (5) Straight Console with USB (HCE), and (6) Right-Arm Facing (RAF) Power Chaise (TR1.5-PE). The sofa sectional does not incorporate an integrated mattress component and does not convert into a bed. The upholstered backrests, seat foundations, and the armrests incorporate “S” tension springs, foam, textile tension bands bound to the wooden structural frames, and fiber encased in textiles. The sofa sectional will provide seating for one or more individuals. The LAF, armless chair, round corner, armless power chair, straight console with USB, and the RAF components, though incomplete sections, are nevertheless dedicated components of a unified sectional sofa. The 6-piece sofa sectional will measure approximately 117" in length, 130" in width, and 39" in height. Sofa sectional model 5150 will not be imported as a complete unit and will not be imported in equal quantities. Information provided states, “Each SKU is sold individually and can be freely combined…” Based on the assembly instructions, the individual components contain assembly hardware in the form of connection posts and/or connection clips for assembly of the individual seating components into larger seating units that may be made available for retail sale as 2-piece units, 3-piece units, 4-piece units, and other larger seating configurations. The sofa sectional components at issue will be classified together. The ruling request seeks classification of the subject merchandise in subheading 9401.61 of the Harmonized Tariff Schedule (HTS). The applicable subheading for the complete sofa sectional and the individual sofa sectional components when imported separately 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 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 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 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 dharmendra.lilia@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division
Source: rulings.cbp.gov — ruling N362489, retrieved 2026-10-12T06:05:50Z, republished verbatim. This digest is informational; only CBP issues binding rulings.