9401.99.10.85 - Other 🖩
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, 9401.99.10.85, encompasses parts for seats of a kind used for motor vehicles that are not specifically classified elsewhere within the "Parts" subheading. It serves as a residual category for components not made of leather or textile materials when cut to shape. Examples of items that would fall under this classification include metal frames, plastic seat bases, or internal cushioning structures that do not fit the descriptions of its sibling categories.
Distinguishing this category from its siblings is crucial. Subheading 9401.99.10.10 specifically covers parts made of leather, cut to shape for automotive seats. Similarly, 9401.99.10.20 is designated for parts made of textile material, also cut to shape. This "Other" category, therefore, captures parts that are neither exclusively leather nor textile when pre-shaped, but rather are predominantly constructed from other materials or combinations thereof.
As this is a leaf node, there are no further subdivisions. Classification within 9401.99.10.85 relies on a thorough examination of the part's material composition and its intended use as a component of a motor vehicle seat. If a part is primarily composed of a material other than leather or textiles, or if its form is not "cut to shape" in a manner that aligns with the specific sibling categories, it will likely be classified here, provided it meets the general criteria for seat parts.