RE: The tariff classification of chairs from Malaysia
Active· CBP ruling HQ N364625· Issued 2026-09-23
Ruling text
U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364625 September 23, 2026 CLA-2-94:OT:RR:NC:N5:433 CATEGORY: Classification TARIFF NO.: 9401.61.4011 An Ngueyn Living World (M) Sdn. Bhd. Lot 11092, GM4696, Jalan Parit Jamil, Mukim Sri Menanti, 84150 Muar, Johor Malaysia RE: The tariff classification of chairs from Malaysia Dear Ms. Ngueyn: In your letter dated August 26, 2026, you requested a tariff classification ruling. In lieu of samples, technical and illustrative literature, product descriptions, and a manufacturing synopsis were provided for review. Item 1, the “Modern Tufted Leather Dining Chair with Solid Wood Legs (LWTP-0232A)” is a general use upholstered seat with a rubberwood frame. The seat foundation and the tufted backrest are comprised of foam encased in synthetic leather fabric with a decorative single row trim of visible and equidistant nail heads that are present on backrest. Additionally, a decorative double row trim of visible and equidistant nail heads will be present on the seat foundation. The seat dimensions are 35.24 inches high, 19.1 inches wide, 17.32 inches deep, and a weight capacity of 400 lbs. Item 2, the “Mid-Century Modern Wooden Upholstered Dining Chair (LW2503A)” is a general use upholstered seat with a solid and manufactured wooden frame. The seat foundation and the curved rectangular backrest are separate deck panels comprised of wood and foam encased in 100% polyester fabric. The seat dimensions are 33.3 inches high, 20.1 inches wide, 18.9 inches deep, and a weight capacity of 300 lbs. Item 3, the “Mid-Century Dining Chair with Solid Wood Legs & Built-in Handle (C284)” is a general use upholstered seat with a wooden frame. The seat foundation and the curved oval backrest are separate deck panels comprised of wood and foam encased in 100% polyester fabric. The backrest panel has an integrated pull-handle, and the 4-post legs are tapered to allow for ease of movement. The seat dimensions are 32.2 inches high, 19.6 inches wide, 17.3 inches deep, and a weight capacity of 330 lbs. Each seat model will be manufactured in a variety of colors, include all hardware for assembly, and will be packaged for retail sales as 2-units per carton. The ruling request seeks classification of items 1, 2, and 3 in subheading 9401.61 of the Harmonized Tariff Schedule (HTS), as wood frame upholstered seats, and alternatively, in subheading 9403.60 of the HTS, as other wooden furniture. Heading 9401 of the HTS, provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof.” Heading 9403 of the HTS, provides for “Other furniture and parts thereof.” With regard to items 1, 2, and 3, heading 9401, HTS, for seats is more specific; therefore, classification in heading 9403 is precluded. The applicable subheading for items 1, 2, and 3 will be 9401.61.4011, 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: Chairs: 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 N364625, retrieved 2026-10-12T06:05:59Z, republished verbatim. This digest is informational; only CBP issues binding rulings.