9403.99.10 - Of furniture of a kind used for motor vehicles

This HTS category, 9403.99.10, specifically covers parts and components of furniture that are designed for use in motor vehicles. This includes items such as seat frames, dashboard components, interior trim elements, or any other part that, while furniture-like in its characteristics, is intended for installation or use within a car, truck, bus, or other motor vehicle. The key distinguishing factor is the intended application within the automotive context.

This classification is a sub-category under "Other furniture and parts thereof: Parts: Other." It differentiates itself by its explicit focus on automotive applications, as opposed to general furniture parts which might be used in homes, offices, or other settings. While the overarching category deals with miscellaneous furniture parts, 9403.99.10 narrows the scope to a specific industry.

Within this category, further subdivisions exist to refine classification based on material composition. The subcategories are: "Of metal" (9403.99.10.40), covering metallic parts; "Of textile material, cut to shape" (9403.99.10.50), for shaped textile components; and "Other" (9403.99.10.85), for parts made from materials not falling into the preceding categories, such as plastic or composite materials. These distinctions facilitate more precise tariff application based on the primary material of the automotive furniture part.