American-Made Furniture Frame Sofa Assembly from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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