CLA-2-94:OT:RR:NC:N5:433
Emmet Poon
KING
123 Turella Street
Sydney 2205
Australia
RE: The tariff classification of seats convertible into beds from China
Dear Mr. Poon:
In your letter dated September 2, 2025, you requested a tariff classification ruling. In lieu of samples,
technical and illustrative literature, product descriptions, and manufacturing processes were provided.
Item 1, the “Oscar Sofabed,” item 2, the “ReoGrand Sofabed,” and item 3, the “Orlando Sofabed,” are steel
metal frame upholstered seats that convert into beds. For each seat, the armrests are permanently affixed to
the structural frames; the armrests are not removeable or interchangeable modular components. A
removeable folding foam mattress is integrated into the structural frame of each seat. In the condition at the
time of U.S. importation, each seat and mattress component will be packaged, shipped, and sold at retail sale
as one unit. For item 1, the seat measures 38.5” in length, 74.75” in width, and 35” in height; when
converted into a bed, the dimensions approximate 82” in length, 74.75” in width, and 23.5” in height. For
item 2, the seat measures 41.5” in length, 82.75” in width, and 28.5” in height; when converted into a bed, the
dimensions approximate 83.75” in length, 82.75” in width, and 24.5” in height. For item 3, the seat measures
38.5” in length, 75.5” in width, and 32.75” in height; when converted into a bed, the dimensions approximate
82.75” in length, 75.5” in width, and 24.5” in height. In the condition at the time of U.S. importation, for
each seat, the removeable mattress component will be packaged and shipped together as one unit; the
mattress components will not be sold or shipped separately.
The ruling request seeks classification for items 1 thru 3 in subheading 9401.71.0011, Harmonized Tariff
Schedule of the United States, (HTSUS). We disagree. Subheading 9401.71.0011 HTSUS, is not the most
specific tariff classification, the seats are convertible into beds and are therefore more specifically provided
for elsewhere in the tariff schedule. Further, the ruling request also seeks confirmation that the mattress
component does not require a separate tariff classification under heading 9404 Harmonized Tariff Schedule
(HTS). We agree. In the condition at the time of U.S. importation, the mattress components are integrated
into the seats and will be presented in equal quantities as complete articles of seating. The mattress
components are not classified separately.
The applicable subheading for items 1 thru 3 will be 9401.49.0000 HTSUS, which provides for “Seats (other
than those of heading 9402), whether or not convertible into beds, and parts thereof: Seats other than garden
seats or camping equipment, convertible into beds: Other.” The general rate of duty will be free.
Trade Remedy:
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 9401.49.0000, HTSUS, listed above.
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 China, 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 9401.49.0000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 9401.49.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03,
in addition to subheading 9401.49.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/programs-administration/trade-remedies, respectively.
Antidumping/Countervailing Applicability:
The mattress component within each sleeper sofa may be subject to anti-dumping and/or countervailing
(AD/CVD) duty for mattresses from China (A570092, C570128). Written decisions regarding the scope of
AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade
Administration of the Department of Commerce (ITA) and are separate from tariff classification and origin
rulings issued by Customs and Border Protection (CBP). General information regarding the ITA and
AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA’s
“Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request” is available at
https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf
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)
Denise Faingar
Acting Director
National Commodity Specialist Division