Certain textile and leather seat components sourced from China are subject to Section 301 tariffs, which has prompted many OEM suppliers to shift production to alternative countries. Importers should verify the country of origin for each material layer in a seat assembly, as tariff exposure can differ between the seat frame, foam, and cover components.

For trim components assembled from materials sourced in multiple countries, a substantial transformation analysis determines the country of origin for tariff purposes. Supporting documentation typically includes supplier declarations, bills of material, and production records showing where the essential character of the product was imparted. A customs broker or trade attorney can assist with complex origin determinations.