9403.60.40.00 - Bent-wood furniture 🖩
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 | 42.5% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 9403.60.40.00, specifically designates "Bent-wood furniture." This category encompasses furniture items where wood has been shaped or curved through a process of bending, often using steam or other methods to achieve distinct forms. Examples include bentwood chairs, stools, tables, and other seating or occasional furniture where the characteristic bent wood construction is a defining feature.
While the parent category covers "Other wooden furniture," 9403.60.40.00 is distinct from its sibling, 9403.60.80 ("Other"). The sibling category is a residual provision for wooden furniture not elsewhere specified within the 9403.60 heading. Therefore, items classified under 9403.60.40.00 must demonstrate the specific bent-wood construction technique as their primary characteristic to differentiate them from general "other" wooden furniture.
As this node is a leaf node within the HTS, there are no further subcategories. Classification into 9403.60.40.00 relies solely on the identification of furniture constructed using the bent-wood method. The absence of further subdivision indicates that all items meeting this primary criterion are grouped together under this specific tariff line.