The tariff classification of a seat and footrest from Vietnam
Active· CBP ruling HQ N363457· Issued 2026-07-31
Ruling text
N363457 July 31, 2026 CLA-2-94:OT:RR:NC:N5:433 CATEGORY: Classification TARIFF NO.: 9401.61.4011; 9403.60.8093 Maya Sencha RH 15 Koch Rd Corte Madera, CA 94925 RE: The tariff classification of a seat and footrest from Vietnam Dear Ms. Sencha: In your letter dated July 20, 2026, you requested a tariff classification ruling. In lieu of samples, technical and illustrative literature, and product descriptions were provided for review. Item 1, the “Boson Swivel Chair (SKU 10179441 BXBC),” is a wooden frame upholstered seat. The chair will provide seating for a single individual. The concave and convex seat foundation, backrest, and the armrests are fabricated from a single sheet of laminate plywood that has undergone high pressure compression to form the seat’s shape. The seat foundation, backrest, and the armrest cushions will consist of variable-density polyurethane foam encased in custom order colors and fabrics. The seat is mounted to a swivel pedestal base constructed of steel metal; the pedestal base is not height adjustable. The overall seat dimensions approximate 37" in width, 34" in depth, 41 ½" in height, and weighs approximately 96 lbs. Item 2, the “Boson Swivel Ottoman (SKU 10203611),” is a wooden frame upholstered footrest. The concave and convex footrest is fabricated from a single sheet of laminate plywood that has undergone high pressure compression to form the footrest’s shape. The footrest will consist of variable-density polyurethane foam encased in custom order colors and fabrics. The footrest is mounted to a swivel pedestal base constructed of steel metal; the pedestal base is not height adjustable. The overall footrest dimensions approximate 26 ¼" in width, 24 ¼" in depth, 16 ¾" in height, and weighs approximately 51 lbs. Item 1 and item 2 will be imported in equal and unequal quantities according to customer demand and will be sold separately. Further, although item 2 may be used as a stand-alone seat, information provided states, “…it is principally designed and intended to function as a footrest when used in conjunction with the coordinating chair. The chair and ottoman form a coordinated grouping, sharing common design features, upholstery and overall styling, and are intended to be used together to provide a complete seating arrangement for sitting and resting one’s feet. While the ottoman is capable of supporting a seated person, such use is incidental or subordinate to its primary function as a footrest.” The ruling request seeks classification of item 1 in subheading 9401.71.0011, Harmonized Tariff Schedule of the United States (HTSUS), and classification of item 2 in subheading 9403.89.6015, HTSUS. We disagree. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitutes the official interpretation of the Harmonized System at the international level. EN III to General Rule of Interpretation (GRI) 1 states, “[T]he second part of this Rule provides that classification shall be determined: (a) according to the terms of the headings and any relative Section or Chapter Notes, and (b) where appropriate, provided the headings or Notes do not otherwise require, according to the provisions of Rule 2, 3, 4, and 5.” Subheading 9401.61, Harmonized Tariff Schedule (HTS), provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered.” Subheading 9401.71, HTS, provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered.” At the four-digit 9401 HTS heading level, item 1 is classified therein. For item 1, the issue arises at the six-digit subheading level as to whether or not the seat is of subheading 9401.61 HTS, as a wood frame seat, or 9401.71 HTS, as a metal frame seat. A search of online resources, product details, and the submitted information conveys that the seat foundation deck, the seat backrest deck, and the seat armrest decks are constructed from a single sheet of laminate plywood that has underwent cutting and high-pressure compression to shape and form the overall concave and convex angles of the seat’s frame. In view of these facts, the terms of the subheading “Other seats, with wooden frames” (9401.61 HTS) is met. EN IX to GRI 3(b) provides: “for the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.” Item 1 is composed of different materials (wood, metal, fabric, foam) and is considered a composite good. The fabric and foam materials provide for a comfortable seating position. The metal base allows the seat to be floor or ground standing. The wood material will support a seated occupant, and the wood material provides for the overall ergonomic seat frame shape, structure, and design. The wood material is the indispensable attribute that strongly marks or serves to distinguish the structure, core or condition of the article. The “Boson Swivel Chair (SKU 10179441 BXBC)” essential character, as a whole, is imparted by the wood materials. EN XII to GRI 3(c) provides in part: “when goods cannot be classified by reference to Rule 3(a) specific description or 3(b) essential character, they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification.” Item 2 is composed of different materials and is considered a composite good. However, the essential character of item 2 is not readily apparent. The purchaser will choose the manner in which the product is used, whether it be an ottoman (9401/seat) or footrest (9403/other furniture). Consequently, the heading which occurs last in numerical order of the two competing headings is 9403, HTS. The applicable subheading for item 1 will be 9401.61.4011, 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: Chairs: Other: Other household.” The general rate of duty will be free. The applicable subheading for item 2 will be 9403.60.8093, HTSUS, which provides for “Other furniture and parts thereof: Other wooden furniture: Other: 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 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 N363457, retrieved 2026-10-12T06:05:54Z, republished verbatim. This digest is informational; only CBP issues binding rulings.