The tariff classification and country of origin of unassembled seats and a table.

N352721 September 18, 2025 CLA-2-94:OT:RR:NC:N5:433 CATEGORY: Classification TARIFF NO.: 9403.60.8093; 9903.01.24; 9903.01.25; 9903.02.20; 9903.88.03 Jacquelyn Votra Trans-Border GFS 2103 Route 9 Round Lake, NY 12151 RE: The tariff classification and country of origin of unassembled seats and a table. Dear Ms. Votra: In your letter dated August 21, 2025, you requested a tariff classification and country of origin ruling on behalf of Pineapple Contracts Unlimited. In lieu of samples, technical and illustrative literature, a product description, and a manufacturing synopsis are provided for review. The item that is the subject of this ruling request is constructed of foreign and domestically sourced raw materials. A description of the item immediately follows. The “Korgan Beam Seats and Table” is a series of unupholstered seat foundations that are permanently affixed to metal frame legs and an engineered wooden tabletop surface. The seat foundations are constructed of polyethylene (PE) plastic, the seat legs are constructed of powder coated steel metal, the tabletop surface is constructed of engineered wood (MDF) with polyurethane edge banding, and the table legs are constructed of MDF. After assembly, the seat foundations, seat legs, tabletop surface, and the table legs will form a unitary whole. Seating will be provided for one or more individuals. Additionally, the flat and level tabletop surface will allow for the placement of objects. In the condition at the time of U.S. importation, the unassembled seating and table unit will be flat packed and will include stainless steel hardware for assembly. Information provided notes that the “Korgan Beam Seats and Table” will be made available in different configurations that include (1) a wall-mounted single seat with tabletop and legs, (2) a floor standing six person seat with a rectangle or a round tabletop with legs, and (3) a floor standing four person seat with a rectangle or a round tabletop with legs. Depending on the seating configuration, the tabletop surface sizes will vary. Binding Rulings are issued with regard to specific facts, the different configurations and features described are not under consideration in this ruling letter. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitutes the official interpretation of the Harmonized System at the international level. The “Korgan Beam Seats and Table” (a) consists of at least two different articles which are, prima facie, classifiable in different headings [seats/9401 and other furniture (tables)/9403]; (b) consists of products or articles put together to meet a particular need or carry out a specific activity [seating, dining, along with a flat leveled surface for the placement of food, beverage, or other objects]; and (c) are put up in a manner suitable for sale directly to end users without repacking, therefore, the “Korgan Beam Seats and Table” will be considered a set for customs purposes. Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character, however the seats and the table equally merit consideration. Collectively, no essential character can be determined because no one single component is more important than the next. The subject merchandise will be classified according to the component occurring last in numerical order within the appropriate chapter heading. In this case, the wooden table component comes last. The applicable subheading for the subject merchandise will be 9403.60.8093 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other: Other: Other.” The rate of duty will be free. Sourcing Scenario: The ruling request outlines an operation wherein the metal components (U-shape seat legs) and the plastic component (nylon foot protector) will be sourced in China. These components will be shipped and exported to the United Kingdom. In the United Kingdom, plastic components (seat foundations) and the wood components (tabletop surface, table legs) will be locally sourced. In the United Kingdom, the unassembled seat leg will undergo a one step manufacturing operation. Per the ruling submission, in the United Kingdom, (1) the Chinese metal U-shape seat leg and the Chinese nylon foot protector will be assembled with one metal bolt and no additional manufacture or fabrication will occur. The U-shape seat legs, the seat foundations, the tabletop surface, and the table legs will be packaged and then exported to the United States. The final purchaser will then be responsible for final assembly. Country of Origin: When determining the country of origin for purposes of applying current trade remedies under Section 301, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993). The metal U-shape seat legs and the plastic nylon foot protectors from China are engineered, molded, cast, and manufactured to shape with a pre-determined end use prior to importation into the United Kingdom. The post-importation processing of the Chinese metal seat legs and the Chinese nylon foot protectors with a metal bolt of United Kingdom origin is a simple assembly operation that does not change the basic nature of the article. The packaging into retail cartons in the United Kingdom does not result in a substantial transformation of the foreign origin Chinese components. There is no new name, character or use as the components retain their identities as an unassembled table and seating unit. In view of these facts, for the “Korgan Beam Seats and Table,” the countries of origin of the unassembled components for the purposes of marking and trade remedies will be China (the country of origin for the metal components and rubber components) and the United Kingdom (the country of origin for the plastic seat foundations, the engineered wood tabletop, and table legs). Trade Remedy: Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 9403.60.8093 HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China, Hong Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 9403.60.8093, HTSUS, listed above. Further, at this time, products of the European Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15 percent will be subject to an additional ad valorem rate of duty of 15 percent minus the column 1-General duty rate. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.02.20, in addition to subheading 9403.60.8093, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.60.8093, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.60.8093, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/programs-administration/trade-remedies, respectively. The tariffs and additional 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/. 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) Denise Faingar Acting Director National Commodity Specialist Division