CLA-2-94:OT:RR:NC:N5:433
Mireya Ruano
Veyer LLC
6600 N Military Trail
Boca Raton, FL 33496
RE: The tariff classification and country of origin of a seat.
Dear Ms. Ruano:
In your letter dated April 25, 2025, you requested a binding tariff classification and country of origin ruling.
In lieu of samples, technical and illustrative literature, a product description, and manufacturing processes
were provided.
The item subject of this ruling request is constructed of foreign and domestically sourced raw materials. A
description of the item immediately follows.
The “Mesh Chair,” SKU # BT-20919-17, is a manual gas lift, variable height adjustment, swivel seat that is
constructed of injection molded plastic and a metal frame. The upholstered seat has a swivel mechanism,
five wheeled casters, and padded armrests. The seat backrest mesh fabric and the seat foundation mesh fabric
are constructed of 100% polyester affixed to the structural frame of the injection molded plastic. The seat
foundation is not constructed of wood and the seat does not incorporate a retractable footrest. Seating is
provided for a single individual. The seat approximates 19.7” in width, 19.3” in depth, and 44.49” – 50” in
height. The seat will be packaged unassembled for retail sale and will contain all hardware required for
assembly.
The applicable subheading for the subject merchandise will be 9401.39.0010, 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: Swivel seats with variable height adjustment: Other: Household.”
The rate of duty will be free.
Sourcing Scenario:
The ruling request outlines an operation wherein the textile components (mesh fabric), plastic components
(backrest frame, headrest frame, armrests, casters) and the metal components (steel seat plate, aluminum
joints, gas lift, assembly hardware) will be sourced in China. The seating components will be shipped and
exported to Vietnam. In Vietnam, plastic components (seat foundation, swivel base), polyurethane foam,
thread, glue, staples, labels, plastic bags, cardboard, and packing materials will be locally sourced. In
Vietnam, the incomplete, unassembled, and unfinished seating components will undergo manufacture.
Per your submission, in Vietnam, (1) the Chinese mesh and the textile fabrics will be cut to specific shapes
and dimensions using fabric cutting machines, cutting tables, and power scissors, (2) the seat foundation
frame and the swivel base will be created using injection molding machines, (3) the Chinese mesh and the
textile fabrics will be assembled with sewing machines to create the seat backrest, seat foundation, and the
headrest, (4) the Vietnamese foam will be glued to the Vietnamese seat foundation frame and the Chinese
armrests using glue guns, and (5) the Chinese headrest frame, Chinese seat backrest frame, and (6) the
Vietnamese seat foundation components will undergo final assembly and upholstery using hand tools and
staples. In Vietnam, the complete, upholstered, and unassembled seating components will be inspected,
packed, labeled, and then exported to the United States. Photographs of these processes were provided.
Country of Origin:
When determining the country of origin, 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).
In the instant case, the Chinese components lose their identity during manufacture and undergo a substantial
transformation in Vietnam to become a complete and unassembled seat, thereby, taking on a new name,
character, and use. Furthermore, the manufacturing operations performed in Vietnam constitute more than
minor processing and exceed simple assembly. In view of these facts, the country of origin for the seat will
be Vietnam.
Trade Remedy:
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. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries, including Vietnam, will be subject to an additional 10 percent ad valorem rate of duty. 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 9401.39.0010, HTSUS, listed above.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division