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 of origin of a seat.
Dear Ms. Ruano:
In your letter dated May 15, 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 “Torval Executive Big & Tall Chair (black),” SKU # 3798978, 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 padded armrests. The seat backrest and
the seat foundation textile fabric are constructed of polyurethane artificial leather. The seat incorporates a
cable control and butterfly seat plate that allows the seat to recline. Seating is provided for a single
individual. The seat approximates 33.46” in length, 31.10” in width, and between 45.26” – 48.23” 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 (bonded leather + PVC textile
fabric), plastic components (casters) and the metal components (headrest adjuster, seat plate, gas lift,
assembly hardware) will be sourced in China. The seating components will be shipped and exported to
Vietnam. In Vietnam, plastic components (armrests, swivel base), wood components (plywood), metal
components (pocket coil spring), 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 textile fabric will be cut to specific shapes, panels, and
dimensions using fabric cutting machines, (2) the Vietnamese foam will be cut using foam cutting machines
and then assembled with the Vietnamese pocket coil springs, (3) the Vietnamese plywood seat foundation
and the seat backrest components will be drilled with screws using drilling machines, (4) the Chinese textile
fabric will be assembled with sewing machines to create the seat backrest, seat foundation, and the seat
covers, (5) the Vietnamese foam will be glued to the Vietnamese plywood seat foundations and combined
with the Vietnamese pocket coil springs, (6) the Vietnamese plywood seat foundation and the seat backrest
will be covered and nailed using nailing machines, and (7) the headrest adjuster will be upholstered and
assembled. In Vietnam, the complete, upholstered, and unassembled seating components will be cleaned,
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. 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,
(for)
Steven A. Mack
Director
National Commodity Specialist Division