The Product
- Upholstered seats on 16-gauge steel tube frames, with padded armrests and a forward and rear gliding motion.
- Aspire Pediatric Glider Seats are for children, with non-adjustable armrests; Tranquille Glider Seats are for adult patients, with height-adjustable armrests.
- A caregiver locks and unlocks the gliding with a pushpin pull handle, and the seat glides only while someone is seated.
- Rear transport wheels drop down so the chair can be moved when no one is in it.
- Described for use in classrooms, therapy rooms and care settings, including for people with dementia or autism.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Aspire Pediatric Glider Seats (item 1) and Tranquille Glider Seats (item 2) | HTS 9401.71.0011 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other household |
Explanation
Both glider chairs are upholstered seats on steel tube frames. CBP placed them in heading 9401, which covers seats, on the line for other household seats with metal frames.
The request also sought a Nairobi Protocol secondary classification, for articles specially designed or adapted for people with a permanent or chronic physical or mental impairment. CBP weighed the five factors it uses, which the Federal Circuit adopted in Sigvaris: the article's design, the chance of use by the general public, who imports it, where it's sold, and its condition at import.
Headings CBP ruled out
- Nairobi Protocol, articles for people with disabilities: CBP found the seats aren't easily told apart from glider seats for the general public, and they're available to the public as well as specialty stores.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it an upholstered seat on a metal frame?
- Does the seat glide forward and back?
- Is it available to the general public, not only through specialty stores?
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 |
|---|---|---|---|
| 9401.71.0011 | ✓ Still in the schedule | Heading 9401 › Upholstered › Other household | Today's duty from Canada |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
Rulings N330566, N328616, N361489, N311852, N311853, N311854, N311857 and N311960 also classify seats under 9401.71.0011.
- N330566February 6, 2023Seats from Taiwan9401.71.0011
- N328616October 21, 20225 seats from China9401.71.0011
- N361489June 1, 2026Seats from Vietnam9401.71.0011
- N311852June 9, 2020Seats from China9401.71.0011
- N311854June 9, 2020Seats from China9401.71.0011
- N311853June 9, 2020Seats from China9401.71.0011
- N311857June 10, 2020Seats from China9401.71.0011
- N311960June 9, 2020Seats from China9401.71.0011
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N349015 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