9401.61 - Upholstered:

This HTS category, 9401.61, specifically covers other seats with wooden frames that are upholstered. This implies the primary structural material of the seat is wood, and it features a layer of padding or cushioning, typically covered with fabric, leather, or similar materials. Examples within this classification would include upholstered wooden dining chairs, armchairs, or accent chairs that do not otherwise fall into more specific categories based on material or function.

It is important to distinguish this category from its sibling, 9401.69, which covers "Other" upholstered seats with wooden frames. While both relate to upholstered wooden seats, 9401.61 is generally understood to encompass more common or standard types of upholstered seating where upholstery is a defining characteristic, whereas 9401.69 might include less common variations or those where the upholstery is a secondary feature. The distinction often lies in the degree and type of upholstery applied.

The subcategories within 9401.61 further refine classification. For instance, the existence of a subcategory such as "9401.61.60: Other" indicates that further breakdown is possible, likely based on specific types of chairs or nuances in their construction or intended use, allowing for more precise tariff application for detailed statistical tracking or specific trade regulations.