9401.10 - Seats of a kind used for aircraft:

This HTS category, 9401.10, specifically covers seats designed and intended for use in aircraft. These are specialized seating units, often incorporating features and materials mandated by aviation safety regulations and designed for the unique environment of air travel. The primary function of these seats is to provide accommodation for passengers and crew during flight.

Distinguishing this category from its siblings is crucial. For instance, seats classified under 9401.20.00.00 are specifically for motor vehicles, while other categories at this level may cover swivel seats, convertible seats, or those made from materials like cane or osier, or featuring wooden frames. Heading 9401.10 is exclusively for aircraft seating, setting it apart by its intended end-use and often more sophisticated construction and material requirements compared to general-purpose or land-based vehicle seats.

The subcategories within 9401.10 provide further detail for more precise classification based on upholstery. Specifically, 9401.10.40.00 addresses aircraft seats that are upholstered with leather, while 9401.10.80.00 encompasses all other aircraft seats that do not fall under the leather upholstered designation. This distinction allows for more granular tracking and tariff application based on the specific materials used in the seating's finish.