9401.91.15.00 - Of seats of a kind used for motor vehicles 🖩
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, 9401.91.15.00, specifically covers parts of seats that are designed for use in motor vehicles. This includes components such as frames, cushions, armrests, headrests, and backrests, provided they are integral to the construction or function of automotive seating. The classification hinges on the intended application within a motor vehicle, distinguishing these parts from general furniture components.
This subheading differentiates itself from its siblings by its explicit focus on automotive application. For instance, sibling category 9401.91.20.00 addresses parts of bent wood seats, which may or may not be for automotive use, and thus has a broader scope. Similarly, the "Other" category at the same level (9401.91.90) encompasses all remaining parts of seats not otherwise specified, making 9401.91.15.00 a more precise classification for automotive-specific seat components.
As this is a leaf node, there are no further subcategories. Therefore, classification under 9401.91.15.00 relies solely on the determination that the seat part is intended for installation in a motor vehicle. This requires careful consideration of the part's design, dimensions, and any accompanying specifications that indicate its automotive purpose.