9401.61.60.11 - Other household 🖩
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 HTS classification, 9401.61.60.11, specifically encompasses "Other household" seats that fall under the broader category of upholstered seats with wooden frames. This designation is intended for household seating furniture that is not specifically enumerated in preceding subheadings. Such items are characterized by a wooden structural frame that is then upholstered for comfort and aesthetic appeal, serving a primary function as seating within a domestic environment.
To distinguish this category from its siblings, it is important to note that 9401.61.60.01 and 9401.61.60.05 are specifically designated for children's seating furniture, including stationary activity centers. Conversely, 9401.61.60.31, labeled "Other," acts as a residual category for upholstered wooden-framed seats that do not fit the precise definition of household items covered by 9401.61.60.11 or the specialized children's categories. Therefore, this subheading is reserved for adult or general household seating that is not otherwise specified.
As this node is a leaf node within the HTS, there are no further subcategories. Classification decisions within this specific subheading will rely on a careful assessment of the item's intended use as household furniture, its upholstered nature, and the presence of a wooden frame, distinguishing it from non-household upholstered seating or seats made from different primary frame materials.