9401.80.40.26 - 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 | 25% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9401.80.40.26, specifically covers "Household" seating that is made of rubber or plastics, falls under the broader "Other seats" and "Of rubber or plastics" subheadings, and is not a specialized type of seating. The "Household" descriptor indicates that these seats are intended for domestic use, differentiating them from items designed for industrial, commercial, or public spaces, even if manufactured from similar materials.
This classification distinguishes itself from sibling categories by its specific application. For instance, while 9401.80.40.35 represents "Other" types of rubber or plastic seats at this same level, this category is reserved for those definitively designated for household environments. The focus is on the intended end-use and the domestic context of the furniture's design and functionality.
As a leaf node, this category does not have further subcategories. Therefore, classification within 9401.80.40.26 is definitive for rubber or plastic seats intended for household use that do not fit into more specific classifications within the broader "Other seats" and "Of rubber or plastics" groupings. Examples would include plastic garden chairs for patios, outdoor plastic dining chairs used in residential settings, or certain types of lightweight, foldable plastic seating commonly found in homes.