9401.61.20.31 - Of plantation-harvested teak
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 40% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9401.61.20.31, specifically covers upholstered chairs with wooden frames, where the wood used is plantation-harvested teak. The defining characteristic for classification within this subcategory is the origin and type of wood employed in the chair's construction, emphasizing sustainable sourcing practices. These chairs are designed for seating and are distinct from convertible furniture or specialized seating items covered elsewhere.
This classification is distinguished from its sibling category, 9401.61.20.35 ("Other"), by the explicit requirement that the wooden frame be constructed from plantation-harvested teak. While both categories fall under "Chairs: Of teak: Other," 9401.61.20.31 narrows the scope to include only chairs utilizing this specific sustainable teak material. If the chair's wooden frame is made from a different type of teak or a different wood altogether, it would not fall under this precise classification.
As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, the focus for classification purposes here is solely on the material composition of the wooden frame. Importers and exporters should ensure that documentation clearly identifies the use of plantation-harvested teak to correctly classify these upholstered chairs.