9401.61.40.01 - Chairs for children, including highchairs
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 classification, HTS 9401.61.40.01, specifically designates chairs designed for children, encompassing a broad range of seating solutions tailored to young users. This includes, but is not limited to, items such as dedicated children's chairs, booster seats for use at tables, and the commonly recognized highchair, which provides a safe and elevated seating option for infants and toddlers during meal times. The defining characteristic is the product's intended use and design features that cater to the needs and safety of children.
Distinguishing this category from its siblings, 9401.61.40.11 ("Other household") and 9401.61.40.31 ("Other"), hinges on the primary intended user. While "Other household" might encompass general-purpose chairs for family use, and "Other" serves as a residual category for seats not otherwise specified, 9401.61.40.01 is exclusively for seating manufactured and marketed for children. This distinction is crucial for ensuring accurate trade data and applying appropriate duty rates based on the specific market segment.
As this node is a leaf node within the HTS, there are no further subcategories to introduce. Therefore, classification under 9401.61.40.01 relies on confirming that the seat's primary design and intended function are for children, and that it otherwise meets the criteria of being an upholstered seat with a wooden frame. Practical considerations for classification would include examining product labeling, marketing materials, and the physical dimensions and safety features indicative of child-specific furniture.