9401.99.10.10 - Of leather, cut to shape
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 25% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9401.99.10.10, specifically covers parts of seats that are cut to shape and are made of leather. These parts are intended for use in the construction or repair of seating primarily designed for motor vehicles. The "cut to shape" aspect indicates that these leather components have been processed and formed into specific dimensions and contours suitable for integration into a seat structure, distinguishing them from raw leather hides or pieces not yet shaped.
This classification is differentiated from its sibling categories by the primary material. While 9401.99.10.20 covers similar seat parts for motor vehicles that are cut to shape but made of textile material, and 9401.99.10.85 encompasses other parts not specified by material or shape, this particular code is exclusively for leather components. Therefore, the key distinguishing factor is the material composition – leather versus textile or other unspecified materials.
As this is a leaf node within the HTS structure, there are no further subcategories under 9401.99.10.10. Classification at this level is final based on the material (leather), the form (cut to shape), and the intended application (parts of seats of a kind used for motor vehicles). Importers and exporters should ensure that the leather component's suitability for motor vehicle seating is evident to ensure correct classification.