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Upholstered seating for domestic purposes originating in or exported from the People’s Republic of China and the Socialist Republic of Vietnam, whether motion (including reclining, swivel and other motion features) or stationary, whether upholstered with a covering of leather (either full or partial), fabric (including leather substitutes) or both, including, but not limited to seating such …

Starting from May 05, 2021, most of the Wooden and Metal framed domestic Chairs/Sofas/Seats from China and Vietnam were subject to Anti-dumping Duties & Countervailing Duties. (Seats for Office & Restaurant use only are not on the list.)

Please remember to ask your clients to do the SIMA Duties research and get CBSA’s opinion before importing.

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Upholstered domestic seating
Dumping and subsidy (China and Vietnam)

Measure in Force code

uds

Product definition

The subject goods are defined as:

Excluding:

Stationary (i.e. non motion) seating upholstered only with fabric (rather than leather), even if the fabric is a leather‑substitute (such as leather like or leather‑look polyurethane or vinyl)
dining table chairs or benches (with or without arms) that are manufactured for dining room end‑use, which are commonly paired with dining table sets
upholstered stools with a seating height greater than 24 inches (commonly referred to as “bar stools” or “counter stools”), with or without backs, and/or foldable
seating manufactured for outdoor use (e.g. patio or swing chairs)
bean bag seating and
foldable or stackable seating

For greater certainty, the product definition includes:

Upholstered motion seating with reclining, swivel, rocking, zero gravity, gliding, adjustable headrest, massage functions or similar functions
seating with frames constructed from metal, wood or both
seating produced as sectional items or parts of sectional items
seating with or without arms, whether part of sectional items or not and
foot rests and foot stools (with or without storage)

Tariff classification numbers

The subject goods are usually imported under the following tariff classification numbers:

9401.40.00.00
9401.61.10.10
9401.61.10.90
9401.71.10.10
9401.71.10.90

Please note that these tariff classification numbers may apply to goods which are not subject to the Special Import Measures Act (SIMA) measures, may change because of amendments to the Departmental Consolidation of the Customs Tariff, or the subject goods may be imported under tariff classification numbers that are not listed.

Refer to the product definition for the authoritative details regarding the subject goods. For more information on the tariff classification numbers, please refer to the .

Duty liability (Provisional anti‑dumping duties)

Country of origin or export: China and Vietnam

Provisional anti‑dumping duty is payable on subject goods that are released from the CBSA during the period commencing May 5, 2021, and ending on the earlier of the day the dumping investigation is terminated, the day on which the Canadian International Trade Tribunal (CITT) makes an order or finding, or the day an undertaking is accepted.

For information regarding the rates of provisional anti‑dumping duty, please consult the CBSA’s .

For importations of subject goods for which the exporter has not been issued a specific rate, the rates of anti‑dumping duty are equal to:

Country of origin or export	Provisional anti‑dumping duty¹
China	206.36%
Vietnam	89.77%
¹As a percentage of export price

Duty liability (Provisional countervailing duties)

Country of origin or export: China and Vietnam

Provisional countervailing duty is payable on subject goods that are released from the CBSA during the period commencing May 5, 2021, and ending on the earlier of the day the subsidy investigation is terminated, the day on which CITT makes an order or finding, or the day an undertaking is accepted.

For information regarding the rates of provisional subsidy duty, please consult the CBSA’s .

For importations of subject goods for which the exporter has not been issued a specific rate, the rates of countervailing duty are equal to:

Country of origin or export	Provisional countervailing duty¹
China	89.54%
Vietnam	11.73%
¹As a percentage of export price

Below the list of Exporter’s with specified Anti-dumping Rates.

Estimated margins of dumping, estimated amounts of subsidy and provisional duties
Exporter	Estimated margin of dumping1	Estimated amount of subsidy1	Total provisional duties payable1
China
Anji Cozy Home Co., Ltd.	40.54%	1.58%	42.12%
Anji Shengxing Office Furniture Co., Ltd.	206.36%	20.09%	226.45%
Dongguan Tianhang Furniture Co., Ltd.	41.09%	0.15%2	41.09%
Foshan DOB Furniture Co., Ltd.	206.36%	0.48%2	206.36%
Haining Nicelink Home Furnishings Co., Ltd.	11.01%	40.77%	51.78%
HaiNing Happy Leather Furniture Co., Ltd.	206.36%	4.51%	210.87%
Zhejiang Happy Smart Furnishings Co., Ltd.	206.36%	5.94%	212.30%
Anji Hengrui Furniture Co.,Ltd.	70.23%	0.00%2	70.23%
Anji Hengyi Furniture Co., Ltd.	32.25%	0.00%2	32.25%
Henglin Home Furnishings Co., Ltd.	38.16%	2.28%	40.44%
HHC Changzhou Corp.	39.19%	1.52%	40.71%
HTL Furniture (China) Co., Ltd.	58.38%	0.08%2	58.38%
HTL Furniture (Huai An) Co., Ltd.	58.76%	1.44%	60.20%
Jiaxing Motion Furniture Co., Ltd.	206.36%	0.81%2	206.36%
Jason Furniture (Hangzhou) Co., Ltd.	47.87%	8.84%	56.71%
Gu Jia Intelligent Household Jiaxing Co., Ltd.	33.07%	4.63%	37.70%
Zhejiang Kuka Merlin Furniture Co., Ltd.	26.70%	9.08%	35.78%
Megain Furniture (Dong Guan) Co., Ltd.	206.36%	2.21%	208.57%
Natuzzi (China) Ltd.	206.36%	1.13%	207.49%
Suzhou Yimei Furniture Co., Ltd.	206.36%	1.93%	208.29%
Taizhou Delancey Street Furniture Co., Ltd.	50.77%	89.54%	140.31%
Anji UES Furniture Co., Ltd.	84.37%	0.59%2	84.37%
UE Furniture Co., Ltd	68.88%	3.34%	72.22%
Vanguard Industrial JiaXing Co., Ltd.	58.37%	1.74%	60.11%
Violino Furniture (Shenzhen) Ltd.	20.65%	0.14%2	20.65%
Zhejiang Botai Furniture Co., Ltd.	206.36%	8.28%	214.64%
Zhejiang Chuanyang Furniture Co., Ltd.	50.63%	0.69%2	50.63%
Zoy Home Furnishing Co., Ltd.	206.36%	1.83%	208.19%
All other exporters—China	206.36%	89.54%	295.90%
Vietnam
Delancey Street Furniture Vietnam Co., Ltd.	89.77%	0.00%2	89.77%
Timberland Co., Ltd.	89.77%	0.00%2	89.77%
Motomotion Vietnam Limited Company	34.98%	0.00%2	34.98%
UE Vietnam Co., Ltd.	89.77%	0.00%2	89.77%
Vietnam Hang Phong Furniture Company Limited	45.60%	0.00%2	45.60%
Wendelbo Interiors A/S	69.37%	N/A	69.37%
Wendelbo SEA JSC	17.44%	0.00%2	17.44%
All other exporters—Vietnam	89.77%	11.73%	101.50%
1Expressed as a percentage of export price 2Where amounts of dumping and/or subsidy are considered insignificant, the investigation w