American-Made Furniture Frame Sofa Assembly from Germany
Wooden sofa frames completely fabricated in the US are exported to Asia where imported fabric, foam, and springs are assembled around the frames to create finished upholstered sofas. The frames retain their physical identity and are only painted and assembled abroad. Qualifies under 9802.00.80 for duty only on upholstery materials.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide photographs showing US frames before/after assembly to prove physical identity retention
• Ensure no frame modifications beyond cleaning/painting occur during foreign assembly
• Value US frames separately on commercial invoice with supporting cost records