9401.99.10 - Of seats of a kind used for motor vehicles

This HTS category, 9401.99.10, specifically classifies parts and accessories for seats of a kind used in motor vehicles. This encompasses components such as frames, backrests, armrests, headrests, and padding, provided they are designed for inclusion in automotive seating. The "other" designation indicates that these parts are not specifically enumerated within other categories at this level, such as those made from cane, osier, bamboo, rubber, or plastics.

The primary distinction of 9401.99.10 lies in its application to motor vehicle seats. This differentiates it from other "parts" categories under 9401 which may cover general furniture components. For instance, sibling category 9401.99.25 covers parts made from specific natural materials like cane, while 9401.99.35 addresses parts constructed from rubber or plastics. This category, 9401.99.10, captures the remaining parts of motor vehicle seats that do not fall into those more specific material-based classifications.

Within this category, further subdivisions exist to refine classification based on the primary material composition of the part. The subcategories, such as 9401.99.10.10 for leather parts and 9401.99.10.20 for textile components, allow for more precise tariff assignment. The existence of these subcategories highlights the importance of material composition in determining the final HTS classification for motor vehicle seat parts.