9401.61.60.05 - Other seats for children

This HTS classification, "Other seats for children," encompasses a wide array of seating designed specifically for use by infants and young children. These items are characterized by their function as seating furniture intended to provide support and comfort for children during various activities. Importantly, this category applies to seats with wooden frames that are upholstered, and it excludes items that fall under more specific subheadings or related headings.

To distinguish this category from its siblings, note that 9401.61.60.01 covers stationary activity centers for children, which often incorporate play elements beyond simple seating. Similarly, 9401.61.60.11 specifically refers to "Other household" seats, implying a broader domestic use that may not be exclusively child-oriented. The classification 9401.61.60.05, therefore, captures children's seating that does not fit these narrower definitions, focusing on its primary purpose as child seating.

As this is a leaf node within the HTS, there are no further subcategories for "Other seats for children." Classification at this level relies on identifying upholstered seats with wooden frames that are designed for children and do not meet the criteria for more specific classifications like activity centers or general household seating that might also be used by children. Examples include specialized booster seats, child-sized armchairs, or floor seats designed for toddlers, provided they meet the structural and material criteria of the parent headings.