9401.61.40.31 - 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
HTS code 9401.61.40.31, described as "Other," falls under the broader category of upholstered seats with wooden frames, specifically within the subcategory of chairs. This classification encompasses upholstered chairs with wooden frames that do not fit into the more specific sibling categories of children's chairs or other household chairs. Therefore, it serves as a residual category for upholstered wooden-framed chairs that possess characteristics or intended uses not explicitly defined by the other subdivisions at this level.
To differentiate this category, consider that 9401.61.40.01 specifically covers chairs designed for children, such as highchairs, while 9401.61.40.11 is designated for general household chairs. This "Other" category would therefore apply to upholstered wooden-framed chairs that are neither exclusively for children nor are they typically classified as general household furniture, perhaps including specialized seating for commercial, institutional, or specific professional use, provided they meet the structural and material criteria of wooden frames and upholstery.
As this is a leaf node, there are no further subcategories. Classification under 9401.61.40.31 relies on a careful review of the chair's construction, materials, and intended application. If an upholstered wooden-framed chair does not meet the criteria for children's chairs or common household chairs, and it is not classifiable under other headings within Chapter 94, it will be classified here. This necessitates a thorough examination to ensure that the item does not more appropriately belong in a more specific classification.