9403.99.20.40 - Of rattan

This HTS classification, 9403.99.20.40, specifically designates parts for furniture that are constructed from rattan. Rattan is a woody vine found in tropical regions, characterized by its flexibility and strength, which makes it suitable for weaving and creating furniture frames or components. This category encompasses a wide array of replacement or component parts, such as chair legs, backings, armrests, or decorative elements, provided that the primary material of these parts is rattan.

This category is distinguished from its sibling category, 9403.99.20.80 ("Other"), which covers all other furniture parts not specifically enumerated elsewhere. Therefore, classification under 9403.99.20.40 is solely dependent on the material composition of the part. If a furniture part is made of rattan, it falls here; if it is made of any other material (wood, metal, plastic, etc.), it would likely be classified under a different subheading within the broader category of furniture parts.

As this is a leaf node in the HTS, there are no further subcategories. The classification is complete at this level, focusing on the specific material of rattan for furniture parts. When classifying items under this code, the key criterion is the identification of rattan as the dominant or defining material of the part.