CLA-2-94:OT:RR:NC:N5:433
Mark Kapij
Movably Inc.
29 Sherman Street
Lexington, MA 02420
RE: The tariff classification of a seat from Taiwan.
Dear Mr. Kapij
In your letter dated November 10, 2025, you requested a binding ruling. In lieu of samples, technical and
illustrative literature and a product description were provided.
The “Movably Pro” is a metal frame upholstered chair designed to support seated and semi-standing postures
during deskwork. The seat incorporates controlled motion features that encourage periodic movement to
promote comfort and health. The seat integrates a dual (left and right) seat foundation pans that fold
independently, a steel base platform, and a central aluminum pedestal support column that houses
electromechanical actuators. The seat foundation left and right halves raise and lowers under user or
software control and provides sitting, leaning, or standing positions. The seat is intended as an alternative to
conventional static chairs. The seat’s integrated system includes an “anti-fatigue” platform and an adjustable
footrest. The seat is fully adjustable and includes a backrest lift, height adjustments, and a footrest with fore
and aft positions. The footrest adjusts between 14.75” to 19” in height. The backrest adjusts 3.5” up or down
to provide lumber support. The seat is supplied with a 110V/24V power adapter included at the time of U.S.
importation. The “Movably Pro” dimensions approximate 20” in width, 32” in depth, 50-65” in height, and
has a weight capacity of 275 lbs. The seat is constructed of 51% steel, 36% plastic, 5% aluminum, 4%
rubber, and 4% fabric.
The binding ruling request seeks classification of the subject article in subheading 9401.71.0001,
Harmonized Tariff Schedule of the United States, (HTSUS). We disagree.
The applicable subheading for the subject article will be 9401.71.0011, HTSUS, which provides for “Seats
(other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with
metal frames: Upholstered: Other household.” The general rate of duty will be free.
Trade Remedy:
On March 12, 2025, Presidential proclamation 10896 imposed additional tariffs on certain derivative iron or
steel products. Additional duties for derivative iron or steel products of 50 percent are reflected in Chapter
99, headings 9903.81.89, 9903.81.90, and 9903.81.91. Products provided by heading 9903.81.91, as well as
products of Chapter 73 provided by 9903.81.89 and 9903.81.90, will be subject to a duty of 50 percent upon
the value of the steel content. At the time of entry, you must report the Chapter 99 heading applicable to
your product classification, i.e. 9903.81.91, in addition to subheading 9401.71.0011, HTSUS. Derivative iron
or steel products processed in another country from steel articles melted and poured in the United States,
provided for in heading 9903.81.92, are not subject to the additional ad valorem duties.
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 of Taiwan will be
subject to an additional ad valorem rate of duty of 20 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.02.60, in addition to subheading
9401.71.0011, 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)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division