9401.61.20.35 - Other
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 subcategory, 9401.61.20.35, encompasses chairs with wooden frames that are upholstered and do not fall under the more specific designation of "plantation-harvested teak." These chairs are characterized by their construction featuring a frame primarily made of wood, which is then covered with padding and an outer fabric or covering. The "Other" designation signifies that these chairs are not made from the specific, albeit related, material defined in the sibling category.
The distinction from its sibling category, 9401.61.20.31, hinges on the origin and type of teak used. While the sibling specifically calls out chairs made from teak harvested from plantation operations, this category covers upholstered wooden chairs where the teak, if present, is not from such controlled plantation sources, or where the primary wood is not teak at all but other types of wood that fit the general "wooden frames" criteria.
As this is a leaf node in the HTS classification system, there are no further subcategories. Therefore, classification within this code is definitive. When encountering upholstered chairs with wooden frames, importers and exporters should first determine if the wood is teak and if it originates from a plantation. If it is teak from a plantation, 9401.61.20.31 would apply. Otherwise, if the frame is wooden and upholstered, and it is not specifically plantation-harvested teak, this code, 9401.61.20.35, is the appropriate classification.