9401.80.60.25 - Other seats for children 🖩
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 category, 9401.80.60.25, encompasses a broad range of "Other seats for children" that do not fall under more specific child-related seating classifications. It includes any seating designed primarily for use by children, excluding those specifically designated as child safety seats (which would be classified under 9401.80.50.00, though this sibling is not explicitly listed in the provided structure) or stationary activity centers. Examples might include small chairs, stools, or floor seating intended for toddlers and young children in a home or play environment.
It is crucial to differentiate this category from its siblings. While 9401.80.60.24 covers stationary activity centers for children, which are often multi-functional and designed for engagement, this category is for pure seating. Similarly, 9401.80.60.28, "Other household" seats, may include seating for children, but this specific subcategory is dedicated solely to child-specific seating that isn't otherwise classified. The general "Other" category at 9401.80.60.30 would capture any remaining seats not fitting these more defined sub-classifications.
As this HTS code is a leaf node, there are no further subcategories to introduce. Therefore, classification under 9401.80.60.25 hinges on whether the item is a seat, designed for children, and not specifically covered by any other HTS provision. The key determining factors will be the size, design, and intended user of the seating product.