CLA-2-94:OT:RR:NC:N5:433
Ricardo Del Campo
Matamoros Holdings S. de R.L. de C.V.
Libramiento Torreon-Saltillo S/N
Matamoros 27440
Mexico
RE: The tariff classification of a seat from Mexico
Dear Mr. Del Campo:
In your letter dated January 15, 2026, you requested a tariff classification ruling. In lieu of samples, technical
and illustrative literature, a product description, and a manufacturing synopsis were provided for review.
The “Madison Bamboo Sofa,” is an upholstered seat affixed to a wooden frame. The sofa does not
incorporate a removeable mattress, convert into a bed, or include recline mechanisms. Seating is provided
for one or more individuals. Illustrative literature states, the seat has (1) removeable duvet style seat cushions
(25% feather / 75% ball fiber) encased in down proof ticking, (2) multi-layered and contoured polyurethane
(PU) foam, (3) is upholstered in bovine leather, and (4) elastic webbing is incorporated into the backrest
components that are permanently affixed to the wooden frame. The wooden frame consists of linear and
non-linear cut to shape bamboo, high-density fiberboard (HDF), and poplar wood panel rails. The bamboo
and the HDF wood are present throughout the seat’s armrests, backrests, forward frame, and rear frame. Five
parallel poplar wood rails located at the top rear and the base rear of the sofa are mounted to the bamboo and
the HDF. The seat foundation is constructed in part of steel rail surrounds and steel springs that are mounted
to the bamboo and the HDF. Wooden legs are located at the base corners of the sofa. The seat dimensions
are 40" in depth, 33" in height, and 83" in length.
The ruling request seeks classification of the subject merchandise in subheading 9401.52.0000, Harmonized
Tariff Schedule of the United States, (HTSUS). We agree.
The applicable subheading for the subject merchandise will be 9401.52.0000, HTSUS, which provides for
“Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Seats of
cane, osier, bamboo or similar materials: Of bamboo.” 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