Upholstered Leather Armchair from Canada
A single upholstered armchair with leather covering and wooden frame, designed for indoor living room use and convertible into a bed by reclining mechanism. It falls under HTS 9401.49.00.00 as a non-household seat other than garden or camping equipment that converts to a bed. Excludes those of heading 9402 like medical or office chairs.
Duty Rate — Canada → United States
60%
Rate breakdown
9903.03.1450%Articles the product of Canada as provided in subdivision (b)(3) of U.S. note 51 to this subchapter
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify convertibility feature with mechanism documentation to confirm HTS 9401 classification over fixed seats in 9401.71
• Provide detailed material breakdown (leather type, frame wood/metal) for accurate duty assessment and avoid reclassification