9401.91.20.00 - Of bent wood seats 🖩
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 | 42.5% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9401.91.20.00, specifically classifies parts of seats that are constructed from bent wood. This includes components such as bent wood frames, backrests, or seat bases that have undergone a process of bending or shaping the wood. The defining characteristic for classification under this heading is the material composition (wood) and the manufacturing technique (bending) employed to create the part.
This category distinguishes itself from its sibling category, 9401.91.15.00, which is reserved for parts of seats specifically designed for use in motor vehicles. While both are parts of seats made of wood, 9401.91.20.00 is broader and encompasses bent wood seat parts for general furniture, office furniture, or any other application not specifically related to motor vehicles. The sibling category 9401.91.90 covers other wooden seat parts that do not meet the criteria of being "of bent wood."
As this is a leaf node within the HTS classification system, there are no further subcategories under 9401.91.20.00. Therefore, classification decisions at this level rely entirely on confirming that the item is indeed a part of a seat, made of wood, and that this wood has been bent during its manufacture. Common examples would include curved wooden armrests or shaped back supports for chairs.