9401.69.80.66 - Of plantation-harvested teak

This HTS code, 9401.69.80.66, specifically classifies seats with wooden frames that are upholstered or otherwise furnished, excluding those primarily intended for convertible bed functionality or medical applications (covered by heading 9402). The defining characteristic of this subcategory is that the wood used for the frame is plantation-harvested teak (Tectona spp.). This designation is crucial for import and export purposes, reflecting the origin and sourcing of the material.

This category is distinguished from its sibling, 9401.69.80.68, by the exclusive use of plantation-harvested teak. The sibling category would encompass other wooden-framed seats that do not meet this specific material sourcing criterion, potentially including those made from other types of wood or teak not sourced from plantations. The classification hinges directly on the confirmed origin of the teak used in the frame's construction.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification under 9401.69.80.66 is final once it is determined that the seat has a wooden frame, is not a convertible bed or medical furniture, is upholstered or furnished, and its wooden frame is confirmed to be constructed from plantation-harvested teak. Importers and exporters should ensure proper documentation is available to substantiate the plantation-harvested teak origin.