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 seats.
Dear Ms. Ruano:
In your letter dated May 31, 2025, you requested a binding tariff classification and country of origin ruling.
In lieu of samples, technical and illustrative literature, product descriptions, and manufacturing processes
were provided.
The items that are the subject of this ruling request are constructed of foreign and domestically sourced raw
materials. Descriptions of the items immediately follow.
Item 1, the “Sciron Chair,” SKU# 7068558, 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 approximates 23 ½” in width, 21 ¾” x 8 ¾”
in depth, and 60” in height.
Item 2, the “Serta SitTrue Riverdale Task Chair,” SKU# 7983472, 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 non-padded armrests. The seat
approximates 20 ½” in width, 20” in depth, and 60” in height. Each seat will provide seating for a single
individual, do not incorporate retractable footrests, and will be packaged unassembled for retail sale with all
the hardware required for assembly.
The applicable subheading for item 1 and item 2 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 for item 1 wherein the textile components (mesh fabric, textile
fabric), plastic components (armrests, nylon casters) and the metal components (seat plate, metal back bar,
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 triangle inserts, swivel base), wood
components (seat foundation, seat backrest), foam, thread, glue, staples, labels, plastic bags, cardboard, and
packing materials will be locally sourced. The incomplete, unassembled, and unfinished seating components
will undergo manufacture.
Per the ruling submission and for item 1, 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 panels using cutting and sewing machines,
(2) the foam will be cut to the shape of various seating panels (seat foundation, armrests, backrest, lumbar,
headrest) using computer cutting machines and foam cutting machines, (3) the cut to shape wooden seat
foundation and wooden seat backrest components will undergo drilling and nailing with screws using cutting
and drilling machines, (4) the foam panels and the wooden seat foundation, wooden seat backrest, and the
armrest components will be assembled using gluing machines, (5) the textile fabric will be upholstered and
nailed to the seat foundation, seat backrest, and the armrests using nailing machines, (6) the additional seating
components (seat foundation triangle inserts, swivel base) will be created using injection molding machines
and painted, (7) the labels will be printed and cut using paper cutting machines and color printers, and (8) the
packing materials will be locally sourced.
Further, the ruling request outlines an operation for item 2 wherein the textile components (mesh fabric,
textile fabric), plastic components (armrests), and the metal components (swivel base, seat plate, gas lift) will
be sourced in China. The seating components will be shipped and exported to Vietnam. In Vietnam, plastic
components (nylon casters injection molded seat foundation, injection molded lumbar support), wood
components (seat foundation), metal components (assembly hardware, metal coil pockets), foam, thread,
glue, staples, labels, paper bags, cardboard, and packing materials will be locally sourced. In Vietnam, the
incomplete, unassembled, and unfinished seating components will undergo manufacture.
Per the ruling submission and for item 2, in Vietnam, (1) the fabric will be cut to shape and sewn to form the
seat backrest and the seat foundation panels using cutting and sewing machines, (2) the foam will be cut to
the shape of various seating panels using computer cutting machines and foam cutting machines, (3) the cut
to shape wooden seat foundation and wooden seat backrest components will undergo drilling and nailing with
screws using cutting and drilling machines, (4) the foam panels 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 seat backrest using nailing machines, (6) the additional seating components (injection molded seat
backrest, armrest moldings) will be created using injection molding machines and painted, (7) the labels will
be printed and cut using paper cutting machines and color printers, and (8) the packing materials will be
locally sourced. For item 1 and item 2, 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, for item 1 and item 2, the Chinese components lose their identity during manufacture and
undergo a substantial transformation in Vietnam to become complete and unassembled seats, thereby, taking
on new names, characters, 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 seats 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 or
exclusion subheading], 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