9401.61.20 - Of teak

This HTS category, 9401.61.20, specifically classifies upholstered chairs with wooden frames where the primary wood used in construction is teak. These are typically finished furniture items intended for seating, characterized by their upholstered surfaces and a visible or integral wooden frame predominantly composed of teak wood. The inclusion of "Of teak" in the description is the defining characteristic for items falling under this specific subheading.

This category is distinct from its sibling, 9401.61.40, which covers "Other" upholstered chairs with wooden frames. The differentiation lies solely in the material of the wooden frame; while 9401.61.20 requires teak, the sibling category encompasses wooden frames constructed from any other type of wood or combination of woods. Therefore, if the wooden frame is not teak, it would likely fall under the "Other" category.

The subcategories under this leaf node indicate further potential subdivisions based on usage. The "Household" subcategory would encompass chairs intended for domestic environments, while the "Other" subcategory would likely cover chairs for commercial, institutional, or other non-household settings. These distinctions allow for more granular tracking and potential tariff adjustments based on the intended application of the teak upholstered chair.