9401

Analysis

Heading 9401 of the Harmonized Tariff Schedule covers seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. It divides into 16 six-digit subheadings and 29 eight-digit tariff lines, with 88 ten-digit statistical suffixes below them.

Every one of its 29 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.

The largest subheadings are 9401.69 (other, 4 lines), 9401.99 (other, 4 lines), 9401.61 (upholstered, 3 lines) and 9401.80 (other seats, 3 lines).

Its median rate of duty-free sits at the 27th percentile of the headings in chapter 94.

By Census's concordance, most of its statistical lines are made by Institutional Furniture Manufacturing (337127), Household and Institutional Furniture Manufacturing (33712) and Showcase, Partition, Shelving, and Locker Manufacturing (337215). Those are the NAICS industries a US producer of these goods would report under.