9401.99.90 - Other

HTS code 9401.99.90 serves as a residual category for parts of seats that are not otherwise specified within subheading 9401.99. This encompasses a wide array of components for seating furniture falling under heading 9401, which broadly covers seats (excluding those specifically for medical or dental purposes under 9402), whether or not they convert into beds. The inclusion of "Other" at this level signifies its role in capturing parts that do not fit into more narrowly defined sibling categories based on material or specific application.

This category is distinguished from its siblings by its exclusion of parts specifically identified as being for motor vehicle seats (9401.99.10), parts made from cane, osier, bamboo, or similar natural materials (9401.99.25), and parts primarily composed of rubber or plastics (9401.99.35). Therefore, 9401.99.90 captures parts made from other materials, such as metal frames for sofas, upholstered padding not cut to shape, or wooden components for chairs, as long as they do not fall under the more specific groupings.

The subcategories within 9401.99.90 further refine the classification based on specific types of parts or materials. For instance, 9401.99.90.05 specifically addresses parts for children’s seating, while 9401.99.90.21 isolates other textile material parts that have been cut to a specific shape. Components for mechanically collapsible sofa bed seat decks are detailed in 9401.99.90.30, and the broadest residual category, "Other," is designated as 9401.99.90.70, capturing all remaining parts not specifically itemized further.