9401.99.90.21 - Other of textile material, cut to shape

This HTS category, 9401.99.90.21, specifically covers parts of seats, falling under the broader classification of "Other" materials and forms within the "Other" parts category. The defining characteristic of this subcategory is that the textile material has been cut to a specific shape, indicating a degree of processing beyond mere raw material. These would typically be components designed for upholstery, padding, or structural reinforcement within a seat, where the precise dimensions and form are critical to the final product's assembly and function.

This classification is distinct from its sibling categories primarily by its material processing and application. It differs from 9401.99.90.05, which is exclusively for parts of children's seating. It is also distinct from 9401.99.90.30, which pertains to specific mechanically collapsible sofa bed components. Unlike the more broadly defined "Other" category (9401.99.90.70), this subcategory necessitates that the textile material is pre-shaped, distinguishing it from undifferentiated textile parts or materials.

As a leaf node, this category does not have further subcategories. Therefore, classification into 9401.99.90.21 hinges on confirming that the part is indeed a component of a seat (as defined by heading 9401), is not elsewhere specified, is made of textile material, and has been cut to a specific shape for its intended use. Examples could include pre-cut fabric panels for seat cushions, shaped textile backing for upholstery, or custom-cut textile internal supports for chair frames.