9401.61.20.15 - Other 🖩
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 HTS category, 9401.61.20.15, encompasses upholstered chairs with wooden frames, specifically those made of teak, that are intended for household use and are not otherwise specified within the broader classification of teak chairs. The "Other" designation at this level signifies that these chairs do not fall under any more granular or specific sub-classifications that might exist for teak household chairs, such as those with particular upholstery materials or construction methods if such distinctions were made at a deeper level.
Crucially, this classification distinguishes itself from its sibling category, 9401.61.20.11, which specifically pertains to upholstered chairs of wooden frames made of *plantation-harvested* teak. Therefore, the primary differentiator lies in the origin and harvest method of the teak used in the chair's construction. If a teak chair is not explicitly stated or verifiable as being from plantation harvesting, it would likely fall into this "Other" category, provided it meets all other criteria of being an upholstered teak chair for household use.
As this is a leaf node in the HTS structure, there are no further subcategories. Consequently, the classification rests on the precise definition of an upholstered teak chair for household use that does not fit into any more specific teak chair subdivisions. Importers and exporters should pay close attention to the material composition of the frame (teak), the presence of upholstery, the intended use (household), and ensure the teak is not specifically plantation-harvested to correctly assign goods to this classification.