9401.99.90.70 - Other
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 45% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9401.99.90.70, serves as a residual classification for parts of seats (excluding medical furniture of heading 9402) that are not specifically enumerated or defined in other subcategories. It encompasses a broad spectrum of components that contribute to the structure, function, or upholstery of various seating furniture, including chairs, stools, benches, and even convertible seating like sofa beds, provided they do not fit into more specific classifications.
This "Other" category is distinct from its sibling categories, which are reserved for more precisely defined parts. For instance, 9401.99.90.05 specifically covers parts for children's highchairs and booster seats. Similarly, 9401.99.90.21 is for textile parts that have been cut to shape, and 9401.99.90.30 is designated for mechanically collapsible sofa bed seat deck components. Therefore, 9401.99.90.70 is applied when a seat part does not meet the criteria for these specialized classifications, often due to its material, specific function, or lack of specialized design features.
As this is a leaf node within the HTS structure, there are no further subcategories. Classification within 9401.99.90.70 requires careful consideration of the part's overall composition, its intended use within a seat, and whether it has been explicitly excluded by a more specific tariff provision. Examples of items that might fall here include general structural metal frames for chairs, miscellaneous plastic components for seating, or upholstery padding not specifically defined elsewhere.