9401.61.20.11 - Of plantation-harvested teak 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 40% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This classification, HTS Code 9401.61.20.11, pertains to upholstered chairs with wooden frames, specifically those constructed from plantation-harvested teak, intended for household use. These chairs are designed for seating in a domestic environment and feature upholstery, meaning they have soft padding and a covering material. The critical defining characteristic for this subcategory is the exclusive use of teak wood sourced from plantation harvesting for the frame construction.
Distinguishing this category from its sibling, 9401.61.20.15 (Other), is the specific material requirement. While the sibling category also covers upholstered chairs with wooden frames for household use, it does not mandate the use of plantation-harvested teak. Therefore, any upholstered wooden chair for household use not made from plantation-harvested teak would fall under the "Other" sibling category.
As this is a leaf node in the HTS, there are no further subcategories for this specific classification. The classification criteria are fully met at this level, encompassing upholstered chairs with wooden frames, intended for household use, and explicitly made from plantation-harvested teak. Examples include dining chairs, accent chairs, or armchairs commonly found in a residential setting, provided their frames are exclusively constructed from this specific type of teak.