9401.99 - Other:

This HTS category, 9401.99, encompasses parts of seats, not otherwise specified or included in prior subheadings, and not manufactured from wood. It serves as a residual category for components of seating furniture that do not fall under the "Of wood" category (9401.91). This means that if a seat part is predominantly made of materials other than wood, and it is a component of furniture covered by heading 9401, it will likely find its classification here.

Distinguishing 9401.99 from its sibling category, 9401.91, is crucial. While 9401.91 specifically addresses seat parts made of wood, 9401.99 is reserved for parts made from a variety of other materials. This distinction is based on the primary constituent material of the component. Therefore, a wooden leg for a chair would be classified under 9401.91, whereas a metal frame or a plastic armrest for the same chair would fall under 9401.99.

The subcategories within 9401.99 provide further granularity based on material composition, acknowledging the diverse nature of modern furniture manufacturing. These include specific classifications for parts made of rubber or plastics (9401.99.35), and parts of cane, osier, bamboo, or similar materials (9401.99.25). A further specific category exists for parts of seats designed for use in motor vehicles (9401.99.10). The residual category, 9401.99.90, is designated for all other parts not covered by these more specific material-based subheadings, ensuring comprehensive coverage for all non-wood seat components within heading 9401.