RE: The tariff classification of a seat from Vietnam

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 N365299 October 14, 2026 CLA-2-94:OT:RR:NC:N5:433 CATEGORY: Classification TARIFF NO.: 9401.61.4011 Jack Copley Motomotion USA Corporation 1008 S. Baldwin Avenue Arcadia, CA 91007 RE: The tariff classification of a seat from Vietnam Dear Mr. Copley: In your letter dated September 22, 2026, you requested a tariff classification ruling. In lieu of samples, technical and illustrative literature, a product description, and a manufacturing synopsis were provided for review. The “Motion Recliner” is a wooden frame reclining chair that is upholstered with high-density urethane foam and polyester fiber and is encased in 15% polyurethane and 85% polyester textile materials; the chair will provide seating for a single individual. The seat’s structural frame, backrest, armrests, and the footrest are constructed of straight, concave, and convex wood panels, a horizontal bamboo beam located near the seat foundation, and a metal recline mechanism that is inserted, mounted, and integrated into the wooden frame. Electric motors will articulate the headrest cushion and the seat’s lower lumbar section; the seat will not have massage functionality or heating elements. The leg rest is retractable. As the seat reclines, the leg rest extends away from the seat foundation and as the seat inclines, the leg rest returns to the seat foundation. The overall dimensions of the seat are 40 inches long, 38.5 inches wide, and 43 inches tall. The ruling request seeks classification of the subject merchandise in subheading 9401.71.0011 of the Harmonized Tariff Schedule of the United States (HTSUS), in accordance with General Rule of Interpretation (GRI) 3(b). We disagree. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitutes the official interpretation of the Harmonized System at the international level. The ENs to Chapter 94, Heading 9401 of the Harmonized Tariff Schedule (HTS), for subheading 9401.61 and 9401.71 “Upholstered Seats,” states: “Upholstered seats are those having a soft layer of, for example, wadding, tow, animal hair, cellular plastics or rubber, shaped (whether or not fixed) to the seat and covered with a material such as woven fabric, leather or sheeting of plastics. Also classified as upholstered seats are seats the upholstering materials of which are not covered or have only a white fabric cover which is itself intended to be covered (known as upholstered seats “in muslin”), seats which are presented with detachable seat or back cushions and which could not be used without such cushions, and seats with helical springs (for upholstery). On the other hand, the presence of horizontally-acting tension springs, designed to attach to the frame a steel wire lattice, taut woven fabric, etc., is not sufficient to cause the seats to be classified as upholstered. Similarly, seats covered directly with materials such as woven fabric, leather, sheeting of plastics, without the interposition of upholstering materials or springs, and seats to which a single woven fabric backed with a thin layer of cellular plastics has been applied, are not regarded as upholstered seats.” Subheadings 9401.61 and 9401.69 (seats with wooden frames), and 9401.71 and 9401.79 (seats with metal frames) of the HTSUS, contain language in their greater subheadings based on a seat’s frame. (See New York Ruling Letters (NYRL) N289071 dated August 25, 2017, Headquarters Ruling Letter (HRL) HQ H290176 dated May 30, 2019, N328688 dated October 14, 2022, N357767 dated February 10, 2026, and N362889 dated July 14, 2026). Further, EN III to GRI 1 states, “the 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.” The “Motion Recliner” is a wooden frame seat encased in upholstered fabric; the terms of the heading are satisfied. The applicable subheading for the subject merchandise 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 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