9401.99.90.05 - For children’s highchairs, booster seats and similar seats 🖩
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 | 45% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS subcategory, 9401.99.90.05, specifically designates parts for children's highchairs, booster seats, and similar seating devices designed for infants and young children. These items are distinct from general furniture parts as they are integral to the specialized design and safety features of child-specific seating, such as safety harnesses, adjustable trays, or specific frame components.
Distinguishing this category from its siblings, 9401.99.90.05 covers a broader range of parts for these specialized child seats, excluding those explicitly defined as textile material cut to shape (9401.99.90.21) or specific mechanically collapsible sofa bed components (9401.99.90.30). It also differs from the general "Other" category (9401.99.90.70) by its singular focus on parts for children's highchairs and booster seats.
As this is a leaf node within the HTS, there are no further subdivisions. Therefore, classification into this category relies on the explicit identification of the part as belonging to a child's highchair, booster seat, or a functionally similar seating apparatus intended for young children. The classification will be based on the specific intended use and design of the part, ensuring it is not classifiable under more specific subheadings.