9401.49.00

Analysis

HTS 9401.49.00 covers seats other than garden seats or camping equipment, convertible into beds: other under heading 9401 (seats (other than those of heading 9402), whether or not convertible into beds, and parts…).

Goods from countries without normal trade relations pay the column 2 rate of 40% instead of nothing, so origin decides between free entry and a 40% duty.

There is no general-rate duty on this line, which puts it with roughly 54% of the 110 tariff lines in chapter 94 that are also free. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.

Census statistics map these goods to NAICS 337121 (Upholstered Household Furniture Manufacturing), an industry of 988 US establishments employing 62,963 people, the industry a domestic producer of these goods reports under.

All 28 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.

The general rate of Free has not changed in any edition of the schedule since Jan 2023.