9401.79.00.11 - 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 | 45% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS subcategory, 9401.79.00.11, specifically covers outdoor seats with metal frames that are further distinguished by having textile-covered cushions or textile seating or backing material. This classification is intended for furniture designed for use in outdoor environments, such as patios, gardens, or balconies, and where the comfort elements of the seat are primarily made of fabric. Examples include outdoor chairs, benches, or lounge seats with fabric upholstery, cushions, or backrests.
This category differentiates itself from its sibling, 9401.79.00.15 (Other), which would encompass outdoor metal-framed seats that *lack* textile-covered cushions or textile seating/backing material. This distinction hinges on the presence and type of covering material used for comfort.
As this is a leaf node within the HTS classification system, there are no further subcategories to introduce. Therefore, classification within 9401.79.00.11 relies heavily on the precise interpretation of "textile covered cushions or textile seating or backing material" and its application to the specific physical characteristics and intended use of the imported goods. This requires careful examination of the materials used for upholstery, padding, and any fabric components that contribute to the seating or back support.