CLA-2-94:OT:RR:NC:N5:433

Mireya Ruano
Veyer Logistics
6600 N Military Trail
Boca Raton, FL 33496

RE: The tariff classification and country or origin of a seat.

Dear Ms. Ruano:

In your letter dated May 7, 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 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 “Ridgefield Ergonomic Mesh/Vegan Leather High-Back Task Chair,” SKU# 8661002, is a manual gas lift, variable height adjustment, swivel seat that is constructed of injection molded plastic, wood, and a metal frame. The upholstered seat has a swivel mechanism, five wheeled casters, and armrests. The seat backrest mesh fabric is constructed of 100% polyester affixed to the structural frame of the injection molded plastic and the seat foundation is foam encased in 70% polyurethane and 30% polyester textile fabric. The injection molded seat backrest incorporates an adjustable knob that is affixed to a gliding lumbar support. The seat armrests are not padded, and the seat does not incorporate a retractable footrest. Seating is provided for a single individual. The seat approximates 28.75” in width, 29” in depth, and 48.25” – 52” in height. The seat will be packaged unassembled for retail sale and will contain all the 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, textile fabric), plastic components (armrests) and the metal components (seat plate, metal back bar, gas lift, assembly hardware) will be sourced from China. The seating components will be shipped to Vietnam. In Vietnam, plastic components (injection molded backrest frame, injection molded headrest frame, injection molded lumbar support, nylon casters, swivel base), wood component (seat foundation), foam, thread, glue, staples, labels, plastic bags, cardboard, and packing materials will be locally sourced. The incomplete, unassembled, and unfinished seating components will be manufactured in the country.

Per the ruling submission, in Vietnam, (1) the mesh fabric and the textile fabric will be cut to shape and sewn to form the seat backrest and the seat foundation component using cutting and sewing machines, (2) the foam will be cut to shape using foam cutting machines and then fitted against the wooden seat foundation, (3) the seat foundation will undergo drilling and nailing with screws using cutting and drilling machines, (4) the foam and the wooden seat foundation will be assembled using gluing machines, (5) the textile fabric will be upholstered and nailed to the seat foundation and the mesh fabric will be upholstered to the seat backrest frame and the headrest frame using nailing machines, (6) the additional seating components (swivel base, backrest, headrest, lumbar support, armrests) will be manufactured using injection molding machines, (7) the labels will be printed and cut using paper cutting machines and color printers, and (8) the packing materials will be locally sourced. 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 constitutes 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. At this time, products from all 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.

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 [email protected].
Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division