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April 2024, question 29
Classification · Classification: GRIs, notes and headings
What is the CLASSIFICATION of a four-piece U-shaped modular sofa sectional unit from Brazil? The sofa sectional is constructed of plywood and upholstered in polyester, rayon, and nylon textile fabrics. The sofa sectional is comprised of (1) left arm facing (LAF) component, (1) right arm facing (RAF) chaise component, (1) double seat component with no armrests, and (1) ottoman component. Each seat component contains a connector plate and an interlocking bolt that links one piece to the next. Once assembled, a unified sectional sofa is presented.
- 9401.71.0031
- 9401.31.0000
- 9401.79.0003
- 9401.61.6011
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CBP's answer: D. D: 9401.61.6011
The four modular pieces are presented together and join into one sectional sofa, which is a seat. Heading 9401 covers seats, and the subheading for upholstered seats with wooden frames (plywood here) for household use is 9401.61.6011 (D). Chapter 94 Note 2 confirms that such floor-standing articles belong in headings 9401 to 9403.
are to be classified in those headings only if they are designed for placing on the floor or ground Chapter 94, Note 2
Other seats, with wooden frames: > Upholstered 9401.61.60.11
Search for: 9401 seats upholstered wooden frames
CBP's key cites: Chapter 94, Note 2
Question and key from CBP's April 2024 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).