9403.99.10.50 - Of textile material, cut to shape 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 25% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9403.99.10.50, specifically covers parts of furniture that are made of textile materials and have been cut to a specific shape. These parts are intended for use in the construction or repair of furniture, encompassing a wide array of textile components designed for specific furniture applications. Examples include shaped textile upholstery panels, patterned fabric cutouts for decorative furniture elements, or precisely formed textile inserts for furniture cushioning.
This classification is distinct from its sibling category, 9403.99.10.40, which pertains to furniture parts made of metal. The key differentiator here is the material composition: this category exclusively deals with textile-based parts. It also differs from the "Other" sibling category (9403.99.10.85), which would encompass textile furniture parts that do not meet the "cut to shape" criterion, such as rolls of fabric intended for general upholstery use or undifferentiated textile scraps.
As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification under 9403.99.10.50 hinges on the confirmation that the part is indeed manufactured from textile material and has been shaped or cut to a specific form, rather than being a general textile good. This precise cutting to shape is a critical factor in distinguishing these parts from broader textile materials that might otherwise be used in furniture.