9401.61.60.01 - Stationary activity centers for children 🖩
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
This classification, HTS Code 9401.61.60.01, specifically covers stationary activity centers designed for children. These items are characterized by their fixed position and their function as dedicated areas for young children to engage in various activities, often incorporating features like tables, seats, and play surfaces designed for their developmental needs. The primary material of the frame is wood, and the seats are upholstered.
Distinguishing this code from its siblings, 9401.61.60.05, "Other seats for children," is crucial. While both pertain to children's seating, this category is for comprehensive activity centers with integrated features, not simply standalone child-sized chairs or stools. Similarly, it differs from 9401.61.60.11 ("Other household") and 9401.61.60.31 ("Other") as it is specific to the specialized design and purpose of stationary children's activity units, rather than more general upholstered seating for households or miscellaneous upholstered seats.
As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification within 9401.61.60.01 is determined by the presence of all defining characteristics: a stationary structure, designed for children's activities, with a wooden frame, upholstered seating, and not falling into any more specific provision. The emphasis is on the integrated nature and primary function of the item as a dedicated stationary play and activity hub for children.