9401.10.40.00 - Leather upholstered

This HTS classification, 9401.10.40.00, specifically covers seats designed for use in aircraft that are upholstered with leather. This includes items such as pilot seats, passenger seats, and jump seats that are fitted with leather as the primary upholstery material. The key defining characteristic for this subcategory is the use of leather for its covering, differentiating it from other upholstery materials.

Within the broader category of "Seats of a kind used for aircraft" (9401.10), this subcategory is distinct from its sibling, 9401.10.80.00, which covers "Other" aircraft seats not specifically classified as leather upholstered. This means that any aircraft seat upholstered with materials other than leather, such as fabric, vinyl, or synthetic materials, would fall under the "Other" classification.

As this is a leaf node in the HTS structure, there are no further subcategories. Therefore, the classification is definitively determined by the seat's intended use in aircraft and the presence of leather as its upholstery material. Examples within this category would include the pilot seats in commercial airliners or premium passenger seats in private jets, provided they are upholstered in leather.