Upholstered domestic seating
Dumping and subsidy (China and Vietnam)

Measure in Force code
uds
Product definition

The subject goods are defined as:

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 as sofas, chairs, loveseats, sofa beds, day beds, futons, ottomans, stools and home theatre seating (HTS).

Excluding:

  1. 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)
  2. 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
  3. 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
  4. seating manufactured for outdoor use (e.g. patio or swing chairs)
  5. bean bag seating and
  6. foldable or stackable seating

For greater certainty, the product definition includes:

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

On September 2, 2021, the Canadian International Trade Tribunal excluded the following products from its finding:

  1. Specialized reclining massage chairs, not intended to be used for general seating purposes, with padded seat, headrest, back, and footrest, and containing built‑in motorized mechanical components that operate by way of computerized controls to provide a full body massage for a single person, including to the head and/or neck, shoulders, back, buttocks, arms, and legs and/or feet
  2. Medical lift chairs containing electric motion mechanisms and motorized positioning controls, designed to carefully lift, lower and tilt (by raising or lowering the base and back of the seating) the occupant, and otherwise adjust the occupant’s seating position by adjusting one or more of the headrest, footrest, and seat; designed, manufactured, and tested to meet or exceed the requirements of Health Canada’s Medical Devices Regulations (SOR/98‑282) applicable thereto and conforming with the following, or equivalent, standards and testing methodologies: EN12182, ANSI/AAMI/ISO10993, ANSI/AAMI/ES60601‑1, CAL117, BSEN1021, ISO8191, ANSI/AAMI/ES60601‑1‑2, ISO14971
  3. Height‑adjustable ergonomic gaming chairs for use with a desk and intended to be used primarily while playing video games, upholstered in leather or a leather‑substitute, with armrests, headrests, lumbar support pillows, five‑star swivel bases, and wheels or castors
Investigations information

The dates of the investigative proceedings and finding concerning this case are:

Action Date
Initiation of investigations
Preliminary determinations
Final determination
Canadian International Trade Tribunal Finding
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 harmonized commodity description and coding system.

Duty liability
(Anti‑dumping duties)

Country of origin or export: China and Vietnam

Information regarding the normal values of subject goods should be obtained from the exporter. The following table identifies the exporters who currently have been issued normal values:

Exporter Cooperative since Last revised
China
Anji Cozy Home Co., Ltd. 2021‑08 2021‑08
Anji Hengrui Furniture Co.,Ltd. 2021‑08 2021‑08
Anji Hengyi Furniture Co., Ltd. 2021‑08 2021‑08
Anji UES Furniture Co., Ltd. 2021‑08 2021‑08
Dongguan Tianhang Furniture Co., Ltd. 2021‑08 2021‑08
Foshan DOB Furniture Co., Ltd. 2021‑08 2021‑08
Foshan Xingpeichong Huitong Furniture Co., Ltd. 2021‑08 2021‑08
Gu Jia Intelligent Household Jiaxing Co., Ltd. 2021‑08 2021‑08
Haining Fanmei Furniture Co., Ltd. 2021‑08 2021‑08
HaiNing Happy Leather Furniture Co., Ltd. 2021‑08 2021‑08
Haining Kendy Furniture Co., Ltd. 2021‑08 2021‑08
Haining Nicelink Home Furnishings Co., Ltd. 2021‑08 2021‑08
(Hangzhou) Huatong Industries Inc. 2021‑08 2021‑08
Henglin Home Furnishings Co., Ltd. 2021‑08 2021‑08
HHC Changzhou Corp. 2021‑08 2021‑08
HTL Furniture (China) Co., Ltd. 2021‑08 2021‑08
HTL Furniture (Huai An) Co., Ltd. 2021‑08 2021‑08
Jason Furniture (Hangzhou) Co., Ltd. 2021‑08 2021‑08
Jiaxing Motion Furniture Co., Ltd. 2021‑08 2021‑08
Jiaxing Vitra Electrical Technology Co., Ltd. 2021‑08 2021‑08
Man Wah Furniture Manufacturing (Huizhou) Co., Ltd. 2021‑08 2021‑08
Megain Furniture (Dong Guan) Co., Ltd. 2021‑08 2021‑08
Natuzzi (China) Ltd. 2021‑08 2021‑08
Ruihao Furniture MFG Co., Ltd 2021‑08 2021‑08
Shanghai Trayton Furniture Co., Ltd. 2021‑08 2021‑08
Trayton Furniture (Jiaxing) Co., Ltd. 2021‑08 2021‑08
UE Furniture Co., Ltd 2021‑08 2021‑08
Vanguard Industrial JiaXing Co., Ltd. 2021‑08 2021‑08
Violino Furniture (Shenzhen) Ltd. 2021‑08 2021‑08
Zhejiang Botai Furniture Co., Ltd. 2021‑08 2021‑08
Zhejiang Chuanyang Furniture Co., Ltd. 2021‑08 2021‑08
Zhejiang Happy Smart Furnishings Co., Ltd. 2021‑08 2021‑08
Zhejiang Kuka Merlin Furniture Co., Ltd. 2021‑08 2021‑08
Vietnam
Delancey Street Furniture Vietnam Co., Ltd. 2021‑08 2021‑08
Koda Saigon Co. Ltd. 2021‑08 2021‑08
Motomotion Vietnam Limited Company 2021‑08 2021‑08
Timberland Co., Ltd. 2021‑08 2021‑08
UE Furniture Vietnam Co., Ltd. 2021‑08 2021‑08
Vietnam Hang Phong Furniture Company Limited 2021‑08 2021‑08
Wanek Furniture Co., Ltd. 2021‑08 2021‑08
Wendelbo SEA JSC 2021‑08 2021‑08
Other
Ashley Furniture Industries, LLC 2021‑08 2021‑08
Restoration Hardware, Inc. 2021‑08 2021‑08
Wendelbo Interiors A/S 2021‑08 2021‑08

For importations of subject goods for which the exporter has not been issued its own normal values, the rates of anti‑dumping duty are equal to:

Country of origin or export Margin of dumping rate for all other exporters1
China 188.0%
Vietnam 179.5%
1As a percentage of export price

As a result of the Canadian International Trade Tribunal (CITT) finding on September 2, 2021, model-specific normal values for future shipments of subject goods from exporters of certain upholstered domestic seating will be determined pursuant to sections 15 to 23 of the Special Import Measures Act (SIMA) where sufficient information to allow this determination is available to the CBSA. Subject goods for which model-specific normal values have not been established will be determined based on the export price plus an amount equal to the exporter’s weighted average margin of dumping determined at the final determination. Normal values for any exporter not listed will be determined pursuant to section 29 of SIMA based on the export price as determined under section 24, 25 or 29 of SIMA, plus an amount equal to 188.0% for China or 179.5% for Vietnam of that export price.

It should be noted that while this methodology will be applied for the purpose of assessing an amount of anti-dumping duty at the time of importation, the normal value and export price of such goods may subsequently be re-determined by a designated officer where a request for redetermination is made, or where the designated officer deems it advisable. Such redeterminations could result in retroactive changes to the amount of anti-dumping duty assessed.

Duty liability
(Countervailing duties)

Country of origin or export: China and Vietnam

The following table identifies the exporters who currently have a specific amount of subsidy:

Exporter Amount of subsidy per piece Cooperative since Last revised
China
Anji Cozy Home Co., Ltd. 15.14 CNY 2021‑08 2021‑08
Anji Hengrui Furniture Co.,Ltd. 2021‑08 2021‑08
Anji Hengyi Furniture Co., Ltd. 2021‑08 2021‑08
Anji UES Furniture Co., Ltd. 27.21 CNY 2021‑08 2021‑08
Dongguan Tianhang Furniture Co., Ltd. 1 2021‑08 2021‑08
Foshan DOB Furniture Co., Ltd. 1 2021‑08 2021‑08
Foshan Xingpeichong Huitong Furniture Co., Ltd. 1 2021‑08 2021‑08
Gu Jia Intelligent Household Jiaxing Co., Ltd. 1 2021‑08 2021‑08
Haining Fanmei Furniture Co., Ltd. 1 2021‑08 2021‑08
HaiNing Happy Leather Furniture Co., Ltd. 103.03 CNY 2021‑08 2021‑08
Haining Kendy Furniture Co., Ltd. 854.23 CNY 2021‑08 2021‑08
Haining Nicelink Home Furnishings Co., Ltd. 53.24 CNY 2021‑08 2021‑08
(Hangzhou) Huatong Industries Inc. 1 2021‑08 2021‑08
Henglin Home Furnishings Co., Ltd. 20.56 CNY 2021‑08 2021‑08
HHC Changzhou Corp. 47.02 CNY 2021‑08 2021‑08
HTL Furniture (China) Co., Ltd. 1 2021‑08 2021‑08
HTL Furniture (Huai An) Co., Ltd. 1 2021‑08 2021‑08
Jason Furniture (Hangzhou) Co., Ltd. 21.04 CNY 2021‑08 2021‑08
Jiaxing Motion Furniture Co., Ltd. 1 2021‑08 2021‑08
Jiaxing Vitra Electrical Technology Co., Ltd. 17.17 CNY 2021‑08 2021‑08
Man Wah Furniture Manufacturing (Huizhou) Co., Ltd. 1 2021‑08 2021‑08
Megain Furniture (Dong Guan) Co., Ltd. 37.36 CNY 2021‑08 2021‑08
Natuzzi (China) Ltd. 2021‑08 2021‑08
Ruihao Furniture MFG Co., Ltd 1 2021‑08 2021‑08
Shanghai Trayton Furniture Co., Ltd. 1 2021‑08 2021‑08
Trayton Furniture (Jiaxing) Co., Ltd. 181.18 CNY 2021‑08 2021‑08
UE Furniture Co., Ltd 22.84 CNY 2021‑08 2021‑08
Vanguard Industrial JiaXing Co., Ltd. 25.26 CNY 2021‑08 2021‑08
Violino Furniture (Shenzhen) Ltd. 1 2021‑08 2021‑08
Zhejiang Botai Furniture Co., Ltd. 15.70 CNY 2021‑08 2021‑08
Zhejiang Chuanyang Furniture Co., Ltd. 12.19 CNY 2021‑08 2021‑08
Zhejiang Happy Smart Furnishings Co., Ltd. 148.47 CNY 2021‑08 2021‑08
Zhejiang Kuka Merlin Furniture Co., Ltd. 19.36 CNY 2021‑08 2021‑08
Vietnam
Delancey Street Furniture Vietnam Co., Ltd. 2021‑08 2021‑08
Koda Saigon Co. Ltd. 1 2021‑08 2021‑08
Motomotion Vietnam Limited Company 173,163.43 VND 2021‑08 2021‑08
Timberland Co., Ltd. 2021‑08 2021‑08
UE Furniture Vietnam Co., Ltd. 1 2021‑08 2021‑08
Vietnam Hang Phong Furniture Company Limited 2021‑08 2021‑08
Wanek Furniture Co., Ltd. 2021‑08 2021‑08
Wendelbo SEA JSC 2021‑08 2021‑08
Other
Ashley Furniture Industries, LLC 2021‑08 2021‑08
Restoration Hardware, Inc. 2021‑08 2021‑08
Wendelbo Interiors A/S 2021‑08 2021‑08
1Pursuant to section 2(1) of the Special Import Measures Act (SIMA), an amount of subsidy of less than 1% of the export price of the goods is insignificant for a developed country and of less than 2% of the export price of the goods for a developing country.

The CBSA, pursuant to paragraph 41(1)(a) of SIMA, terminated the investigation of subsidizing of certain upholstered domestic furniture originating in or exported from China by Anji Hengrui Furniture Co., Ltd., Anji Hengyi Furniture Co., Ltd., Dongguan Tianhang Furniture Co., Ltd., Foshan DOB Furniture Co., Ltd., Foshan Xingpeichong Huitong Furniture Co., Ltd., Gu Jia Intelligent Household Jiaxing Co., Ltd., Haining Fanmei Furniture Co., Ltd., (Hangzhou) Huatong Industries Inc., HTL Furniture (China) Co., Ltd., HTL Furniture (Huai An) Co., Ltd., Jiaxing Motion Furniture Co., Ltd., Man Wah Furniture Manufacturing (Huizhou) Co., Ltd., Natuzzi (China) Ltd., Ruihao Furniture MFG Co., Ltd, Shanghai Trayton Furniture Co., Ltd., Violino Furniture (Shenzhen) Ltd., and in respect of certain upholstered domestic seating originating in or exported from Vietnam by Delancey Street Furniture Vietnam Co., Ltd., Koda Saigon Co. Ltd., Timberland Co., Ltd., UE Vietnam Co., Ltd., Vietnam Hang Phong Furniture Company Limited, Wanek Furniture Co., Ltd., and Wendelbo SEA JSC, as there was no subsidizing or the amounts of subsidy were insignificant.

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 Countervailing duty rate for all other exporters1
China 1,390.65 CNY
Vietnam 1,914,726.79 VND
1Amount of subsidy per piece
Disclosure of normal values and amounts of subsidy

The liability for anti‑dumping and countervailing duty results from the proceedings conducted under SIMA. Information regarding the normal value and amount of subsidy of the subject goods in question and the amount of anti‑dumping and countervailing duty payable should be obtained from the exporter. Related information may be made available to importers on a need‑to‑know basis in accordance with the provisions of Memorandum D14‑1‑2, Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established Under the Special Import Measures Act to Importers.

For information on duty assessment, refer to the guide for self‑assessing SIMA duties.

Information required on customs documents

The import documentation should include the information listed below. Failure to provide this information may result in the application of penalties to the importer, pursuant to the Administrative Monetary Penalty System (AMPS).

The import documentation should clearly indicate the following:

  • Confirmation whether the product is subject to provisional duties
  • Name and address of producer/manufacturer
  • Name and location of plant/mill of production
  • Place from which direct shipment to Canada began
  • Name and address of vendor (if different from the producer)
  • Country of origin
  • Country of export
  • Canadian customer’s name and address
  • Canadian importer’s name and address (if different from the customer)
  • Full product description of the goods, including:
    • Product type
    • Length
    • Cover material
    • Maximum foam density of seat cushions
    • % memory foam used in seat cushion
    • Feathers
    • Number of power recline
    • Number of power headrest
    • Number of power lumbar
    • Number of manual recline
    • Number of manual headrest
    • Number of other motion mechanisms
    • Additional movement types
    • Number of USB outlets
    • Number of AC power outlets
    • Heating
    • Cooling
    • Lights (including LEDs)
    • Massage—Mechanical
    • Massage—Air bladder
    • Vibration (e.g. for movie and gaming effects)
    • Number of speakers
    • Number of cup holders
    • Storage

Other relevant characteristics

  • Date of sale, date of shipment
  • Quantity (state unit of measure, e.g. kilograms, pounds, metric tonnes, etc.)
  • Unit selling price and total selling price to importer in Canada
  • Currency of settlement used (e.g. US$, CDN$, etc.)
  • Terms and conditions of sale (e.g. FOB, CIF, etc.)
  • All costs, expenses, and charges incurred by the exporter and vendor in the shipment of the subject goods to Canada (includes inland and ocean freight, insurance, duties, port and handling charges, etc.) and
  • The amount of any export taxes applicable to the goods
Appeal decisions relating to subjectivity

Summaries of appeal decisions made by the CBSA respecting whether an imported good is subject to this measure in force can be found on the SIMA appeals.

Email for subjectivity opinions and duty assessment questions

Trade_Programs-Programmes_commerciaux@cbsa-asfc.gc.ca

Important: Prior to submitting a subjectivity opinion request, please review the “detailed product information”. Each request must be supported with essential information including, but not limited to, pictures, mill certificates, measurements, origin of the goods, etc. in relation to the specific product in question.

Failure to provide sufficient information will result in a rejection of the request by the CBSA.

CBSA reference number(s)
  • UDS 2020 IN
CITT reference number(s)
  • PI‑2020‑007
Date modified: