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 seats.
Dear Ms. Ruano:
In your letter dated March 28, 2025, you requested a tariff classification and country of origin binding ruling.
In lieu of samples, technical and illustrative literature, product descriptions, and manufacturing processes
were provided.
The items that are the subject of this ruling request are constructed of foreign and domestically sourced raw
materials. Descriptions of the items immediately follow.
Item 1, the “WorkPro® Uomo Mesh / Fabric Mid-Back Executive Chairs,” are a series of manual gas lift,
variable height adjustment, ergonomic swivel seats that are constructed of polyethylene plastic and metal
frames. The seat will be made available in white (SKU # 5969058) and black (SKU # 8727818). Each
upholstered seat has a swivel mechanism, five wheeled casters, and armrests. The seat backrest mesh and
fabric are constructed of polyester and the seat foundation is constructed of polyurethane foam encased in
polyester textile fabric. The seat approximates 27.56” in length, 29.13” in width, and between 40.67” -
44.29” in height. Each seat will provide seating for a single individual and will be imported unassembled,
packaged for retail sale, and will contain all hardware required for assembly.
Item 2, the “WorkPro® Fortimo Mesh/Vegan Leather High-Back Executive Chairs,” are a series of manual
gas lift, variable height adjustment, ergonomic swivel seats that are constructed of polyethylene plastic and
metal frames. The seat will be made available in black (SKU # 9959544) and black/brown (SKU #
6981770). Each upholstered seat will have a swivel mechanism, five wheeled casters, and armrests. The seat
backrest and the seat foundation upholstery materials will be comprised of polyurethane foam encased in
mesh/vegan polyurethane leather. The seat approximates 27.95” in length, 28.94” in width, and between
45.28” - 49.02” in height. Each seat will provide seating for a single individual and will be imported
unassembled, packaged for retail sale, and will contain all hardware required for assembly.
The applicable subheading for item 1 and 2 will be subheading 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:
For item 1 and item 2, the ruling request outlines an operation wherein the textile components (fabric,
mesh/vegan leather), plastic components (armrests, casters), and metal components (swivel bases, seat
backrests, seat plates, gas lifts, bolts) will be sourced in China. The seating components will be shipped and
exported to Vietnam. In Vietnam, additional materials (foam, plywood seat foundations, plastic seat backrest
frames, thread, glue, labels, plastic bags, cardboard, packing materials) will be locally sourced. In Vietnam,
the incomplete, unassembled, and unfinished seating components will undergo manufacture.
Per your submission, for item 1 and item 2, in Vietnam, (1) the Chinese mesh and textile fabrics will be cut to
specific shapes and dimensions using fabric and leather cutting machines, (2) the Vietnamese foam will be
cut to specific shapes and dimensions using foam cutting machines, (3) the Vietnamese plywood seat
foundations will be cut to specific shapes, dimensions, and press drilled, (4) the cut to shape textile fabric
seat foundations and the seat backrests will undergo assembly using sewing machines, (5) the foam and
plywood will be glued together, and (6) the seat backrest and seat foundation components will undergo final
assembly and upholstery using nailing machines and screws. In Vietnam, the complete, upholstered, and
unassembled seating components will be inspected, packed, labeled, and then exported to the United States.
Photographs of these processes were provided.
Country of Origin:
When determining the country of origin, the substantial transformation analysis is applicable. See, e.g.,
Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a
substantial transformation will occur is whether an article emerges from a process with a new name,
character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc.
v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence.
See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).
In the instant case, items 1 and 2 lose their identity during manufacture and undergo a substantial
transformation in Vietnam to become complete and unassembled seats, thereby, taking on new names,
characters, and uses. Furthermore, the manufacturing operations performed in Vietnam constitutes more than
minor processing and exceeds simple assembly. In view of these facts, the country of origin of item 1 and
item 2 will be Vietnam.
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