Upholstered Leather Armchair from China
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 — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
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