Upholstered Leather Armchair from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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