9401.71.00 - Upholstered

This HTS category, 9401.71.00, specifically covers "Other seats, with metal frames: Upholstered." This designation applies to a broad range of seating furniture that incorporates a metal frame and is fitted with upholstery. The upholstery can consist of various materials, including fabric, leather, or synthetic equivalents, and is intended to provide comfort and aesthetic appeal. The key defining features are the presence of a metal frame and upholstered elements, distinguishing it from non-upholstered metal-framed seating.

This category is differentiated from its sibling, 9401.79.00 ("Other"), by the presence of upholstery. While 9401.79.00 would encompass un-upholstered metal-framed seats, this subcategory is reserved for those that are padded and covered. The parent category, "Other seats, with metal frames," sets the foundational requirement for a metal structure, and this specific heading further refines the classification based on the seating's construction and finish.

Within 9401.71.00, there are several further subdivisions to accommodate specific types of upholstered, metal-framed seats. These subcategories provide more granular classification for items such as highchairs, infant walkers, bouncers, children's swings, and stationary activity centers, reflecting their distinct designs and intended uses. Additionally, classifications exist for other household and miscellaneous upholstered seats with metal frames, allowing for precise identification of a wide array of furniture not otherwise specified.