2024 April No.29 – Classification


29. 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 wit h 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 sof a is presented .(2024 April No.29 Classification)

A) 9401.71.0031

B) 9401.31.0000

C) 9401.79.0003

D) 9401.61.6011

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The Answer is: D

Citation: HTS Chapter 94, Note 2 and 2(a), Heading 9401
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