9401 - Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof:
Sub-classifications
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9401 1040 00
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9401 1080 00
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9401 2000 00
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9401 61
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9401 6120
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-
9401 6120 11
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9401 6120 15
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-
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9401 6120 31
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9401 6120 35
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-
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9401 6140
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9401 6140 01
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9401 6140 11
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9401 6140 31
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-
-
9401 6160
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9401 6160 01
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9401 6160 05
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9401 6160 11
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9401 6160 31
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-
-
9401 69
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9401 6920
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-
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9401 6940
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-
9401 6940 11
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9401 6940 15
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-
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9401 6940 31
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9401 6940 35
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-
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9401 6960
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9401 6960 01
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9401 6960 11
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9401 6960 31
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-
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9401 6980
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9401 6980 01
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9401 6980 05
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9401 6980 11
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-
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9401 6980 66
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9401 6980 68
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9401 6980 90
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-
-
-
-
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9401 7100
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9401 7100 01
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9401 7100 05
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9401 7100 06
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9401 7100 07
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9401 7100 08
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9401 7100 11
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9401 7100 31
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9401 7900
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9401 7900 01
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9401 7900 02
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9401 7900 03
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9401 7900 04
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9401 7900 06
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9401 80
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9401 8020
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9401 8020 05
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9401 8020 11
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9401 8020 31
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9401 8040
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9401 8040 04
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9401 8060
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9401 8060 21
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9401 8060 23
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9401 8060 24
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9401 8060 25
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9401 8060 28
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9401 8060 30
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9401 91
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9401 9115 00
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9401 9120 00
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9401 9190
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9401 9190 90
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9401 99
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9401 9910 10
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9401 9910 20
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9401 9910 85
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9401 9935
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9401 9935 80
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9401 9990
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Overview
Heading 9401 encompasses a broad range of seating furniture not specifically covered by other headings, with the exception of medical seats classified under heading 9402. This category includes chairs, stools, benches, sofas, and other seating devices designed for general use, whether intended for indoor or outdoor environments. Importantly, it also covers seats that can be converted into beds, such as sofa beds and futons, as well as the constituent parts of all these items.
Distinguishing heading 9401 from its sibling categories is crucial for accurate classification. While other headings within Section XX may deal with specific types of furniture or manufactured articles, 9401 is a general heading for most types of seats. For example, it excludes specialized seating like seats for motor vehicles (often found in Chapter 87) or those integral to specific appliances. The key differentiator lies in the primary function being that of a seat, regardless of its convertibility or the materials used in its construction, provided it does not fall under a more specific heading.
Within heading 9401, subheadings provide further granularity to classify seats based on their specific type, intended use, or construction. These subdivisions address specialized seating such as those designed for aircraft (9401.10) or motor vehicles (9401.20.00.00). Further distinctions are made based on features like variable height adjustment, convertibility into beds, the materials used (e.g., cane, osier, bamboo), and the frame material (wood or metal). The final subheading, 9401.80, serves as a residual category for "other seats" not otherwise specified, while a separate classification exists for parts thereof.