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 a seat.
Dear Ms. Ruano:
In your letter dated November 12, 2024, you requested a binding tariff classification and country of origin ruling. In lieu of samples, technical and illustrative literature, a product description, and manufacturing processes were provided.
The item subject of this ruling request is constructed of foreign and domestically sourced raw materials. A description of the item immediately follows.
The Ergonomic Office Hi-Back Chair, SKU # 7592569, is a manual gas lift, variable height adjustment, swivel seat that is constructed of a plastic and metal frame. The upholstered seat has a swivel mechanism, five wheeled casters, and armrests. The seat backrest mesh is constructed of a polyester co-polymer with elastomeric monofilament and the seat foundation is constructed of polyurethane foam encased in textile. Seating is provided for a single individual. The seat approximates 28.34 in width, 28.15 in depth, and 44.49 in height. The seat will be packaged unassembled for retail sale and will contain all hardware required for assembly.
The applicable subheading for the subject merchandise 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 wherein the seating components (plastic backrest frame, plastic seat foundation frame, plastic armrests, aluminum seat base, assembly hardware) will be sourced in China. The backrest mesh polyester co-polymer with elastomeric monofilament fabric will be sourced in the United States. The seating components will be shipped and exported to Taiwan. In Taiwan, additional materials (plastic casters, metal gaslift, textile fabric, polyurethane foam, thread, glue, labels, plastic bags, cardboard, packing materials) will be locally sourced. In Taiwan, the incomplete, unassembled, and unfinished seating components will undergo manufacture, inspection, packaging, and then exportation to the United States.
Country of Origin:
Section 134.1(b), Customs Regulations (19 C.F.R. 134.1(b)) defines country of origin as the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the country of origin. A substantial transformation occurs when articles lose their identity and become articles having a new name, character, or use. No one factor is decisive.
Per your submission, in Taiwan, (1) the Taiwanese textile fabric will be cut to specific shapes and dimensions using fabric cutting machines, (2) the Taiwanese foam will be cut to specific shapes and dimensions using foam cutting machines, (3) the Taiwanese fabric and foam components will be spray glued and then undergo upholstery, sewing, and assembly onto the Chinese seat foundation frame, (4) the U.S. seat backrest mesh and the elastomeric monofilament fabric will undergo upholstery, sewing, and assembly onto the Chinese seat backrest frame using Taiwanese edge banding materials with hand tools, and (5) the seat foundation frame will then be assembled to the aluminum seat base using drills and screwdrivers. In Taiwan, the complete, upholstered, and unassembled seating components will be inspected, packed, and then exported to the United States. Photographs of these processes were provided.
In the instant case, the Chinese components and the United States component lose their identity during manufacture and undergo a substantial transformation in Taiwan to become a complete and unassembled seat, thereby, taking on a new name, character, and identity. In view of these facts, the country of origin for the seat will be Taiwan.
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,
Steven A. Mack
Director
National Commodity Specialist Division