CLA-2-94:OT:RR:NC:N5:433
Luke Henry
Flexxform Designs Inc
1456 Church Ave
Winnipeg, MB R2X1G4
Canada
RE: The tariff classification of seats from Canada.
Dear Mr. Henry:
In your letter dated January 12, 2026, you requested a tariff classification ruling. In lieu of samples, technical
and illustrative literature, product descriptions, and a manufacturing synopsis were provided for review.
The “Tub Collection (Tub1, Tub2),” is a coordinated group of upholstered seats affixed to wooden frames.
The Tub1 model is a chair that will provide seating for a single individual. The Tub2 model is a sofa and will
provide seating for one or more individuals. The seat foundations, backrests, and the armrests for each seat
model will be constructed of solid American hardwood and Canadian plywood. The seat foundation cushions
and the seat backrest cushions will consist of compression foam encased in custom order fabric. Polyurethane
legs will be located at the base corners of each seat. The Tub1 dimensions will be 32" in width, 28" in depth,
31" in height, and will weigh approximately 70 lbs. The Tub2 dimensions will be 53" in width, 28" in depth,
31" in height, and will weigh approximately 100 lbs.
The ruling request seeks classification of the subject merchandise in subheading 9401.61.4031, Harmonized
Tariff Schedule of the United States, (HTSUS). We disagree.
The applicable subheading for the Tub1 chair will be 9401.61.4011, HTSUS, which provides for “Seats
(other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with
wooden frames: Upholstered: Chairs: Other: Other household.” The general rate of duty will be free.
The applicable subheading for the Tub2 sofa will be 9401.61.6011, HTSUS, which provides for “Seats (other
than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with
wooden frames: Upholstered: Other: Other household.” The general rate of duty will be free.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division