The Product
- A Chair and Cart Set of 32 folding, unupholstered chairs without armrests, each seating one person.
- Each chair's frame is steel tube rails fixed to a blow molded polyurethane seat foundation and a polyurethane backrest.
- An unassembled steel-frame cart on 4-inch polyurethane and steel casters provides moveable storage for the 32 chairs.
- The chairs and cart come in two boxes, imported together and sold at retail as one unit.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Chair and Cart Set (32 folding seats and a cart) | HTS 9401.79.0046 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other: Other: Other: Household |
Explanation
The letter cites the Explanatory Notes, which treat unassembled furniture as assembled when the parts are presented together. The chairs and the unassembled cart are imported together, packed separately only for ease of packing and transport.
CBP then found the chairs and cart form a set. On their own they'd fall under different headings, but they're put together for seating and sold to end users without repacking.
The seating gives the set its essential character, so CBP placed the whole set under heading 9401, seats, on the line for household seats with metal frames.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a set of folding chairs packaged with a cart that stores them?
- Do the chairs have metal frames?
- Are the chairs and cart imported together and sold at retail as one unit?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 9401.79.0046 | ✓ Still in the schedule | Heading 9401 › Household | Today's duty from Vietnam |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
Rulings N358677, N358678, N355961, N359778, N359779, N333569, N303816 and N312471 also classify goods in this subheading for other seats with metal frames. N358677 and N358678 use the same household line, 9401.79.0046.
- N358677March 5, 2026The tariff classification and country of origin of seats9401.79.0046
- N358678March 5, 2026The tariff classification and country of origin of seats9401.79.0046
- N355961December 8, 2025Seat from Vietnam9401.79.0001
- N359778April 1, 2026Seats from China9401.79.0004, 9401.79.0011
- N359779April 1, 2026Seats from China9401.79.0015
- N333569June 23, 2023Seats and an accent side table from China9401.79.0011
- N303816April 23, 2019Lounger cart from China9401.79.0015
- N312471July 15, 2020Seats and other furniture from China9401.79.0011, 9403.20.0050, 9403.70.4015, 9403.70.8015
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N337369 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms