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 2000 00
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9401 80
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.