Upholstered Wooden Side Chair with Skirt from China
Elegant side chair featuring a solid oak frame, fully padded upholstery, and a flowing fabric skirt for a feminine look in parlors. Falls under HTS 9401.61.40 as 'other' upholstered wooden chairs for domestic settings. Meets floor-designed criterion from Chapter 94 notes.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0425%Except as provided in headings 9903.88.33, 9903.88.34, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(g) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(g)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Measure frame weight vs. fabric to confirm wooden frame dominance for correct heading
• Use HTS advisory rulings for skirted designs to preempt CBP challenges