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How is an upholstered, wood-framed modular sectional sofa classified?

May 2024 examClassificationQuestion 29 of 80

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.

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CBP answer key: Answer D · HTS Chapter 94, Note 2 and 2(a), Heading 9401Source: CBP past exams ↗