9401.61.40 - Other

This HTS code, 9401.61.40, classifies "Other" upholstered seats with wooden frames that are not specifically designated as being made of teak (9401.61.20). This category broadly encompasses a wide range of upholstered seating options that do not fall under more specific teak designations. The common characteristic is the presence of a wooden frame, a substantial upholstery component, and a function as a seat, excluding those specifically convertible into beds or designed for medical purposes (Chapter 9402).

Unlike its sibling category, 9401.61.20, which is exclusively for upholstered seats with wooden frames constructed from teak, this classification is for all other woods. Therefore, the primary distinguishing factor is the type of wood used for the frame. If the frame is made from teak, it would be classified under the sibling code; otherwise, it falls into this "Other" category.

To provide further specificity and facilitate accurate import/export declarations, this category is further subdivided. The subcategories differentiate based on the intended use and recipient of the seating. Specifically, 9401.61.40.01 covers chairs designed for children, such as highchairs. 9401.61.40.11 is for other upholstered wooden-framed seats intended for household use, while 9401.61.40.31 serves as a residual category for all other upholstered seats with wooden frames that do not fit the specific children's or household designations.