9401.99.25.40 - Of rattan
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 60% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS subcategory, 9401.99.25.40, specifically classifies parts for seats that are constructed from rattan. Rattan is a flexible, durable vine-like plant often used in furniture manufacturing due to its strength and natural aesthetic. This category encompasses components such as frames, armrests, backrests, or any other individual pieces that, when assembled, form part of a rattan seat. The defining characteristic for classification here is the material composition: rattan.
This category distinguishes itself from its sibling, 9401.99.25.80 ("Other"), by its explicit material specification. While the "Other" category would include parts made from various other materials not otherwise specified within the broader category of "Of cane, osier, bamboo or similar materials," this particular subcategory is exclusively for parts made of rattan. This ensures precise classification based on the primary constituent material of the seating component.
As this is a leaf node in the HTS structure, there are no further subcategories. Therefore, the focus for classification under 9401.99.25.40 is solely on identifying that the part in question is indeed a component of a seat and is predominantly manufactured from rattan. This level of detail ensures accurate tariff application for imported or exported furniture parts.