CUSTOMS DEFINITION OF UPHOLSTERED
QUESTION: In classifying furniture, specifically outdoor seating, how does Customs define “ upholstered”? In 16 CFR Part 303, the FTC defines upholstered as follows: “The term upholstered product means articles of furniture containing stuffing and shall include mattresses and box springs.” Is this definition true for Customs as well? In comparing 9401.71 […]