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
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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