Analysis
HTS 9401.52.00 covers seats of cane, osier, bamboo or similar materials: of bamboo 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 60% instead of nothing, so origin decides between free entry and a 60% 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 33712 (Household and Institutional Furniture Manufacturing), an industry of 3,955 US establishments employing 117,726 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9401.10.40 | Leather upholstered | Free |
| 9401.10.80 | Seats of a kind used for aircraft: other | Free |
| 9401.20.00 | Seats of a kind used for motor vehicles | Free |
| 9401.31.00 | Swivel seats with variable height adjustment: of wood | Free |
| 9401.39.00 | Swivel seats with variable height adjustment: other | Free |
| 9401.41.00 | Seats other than garden seats or camping equipment, convertible into beds: of wood | Free |
| 9401.49.00 | Seats other than garden seats or camping equipment, convertible into beds: other | Free |
| 9401.53.00 | Seats of cane, osier, bamboo or similar materials: of rattan | Free |
| 9401.59.00 | Seats of cane, osier, bamboo or similar materials: other | Free |
| 9401.61.20 | Chairs: of teak | Free |
| 9401.61.40 | Chairs: other | Free |
| 9401.61.60 | Upholstered: other | Free |
| 9401.69.20 | Other: bent-wood seats | Free |
| 9401.69.40 | Chairs: of teak | Free |
| 9401.69.60 | Chairs: other | Free |
| 9401.69.80 | Other: other | Free |
| 9401.71.00 | Other seats, with metal frames: upholstered | Free |
| 9401.79.00 | Other seats, with metal frames: other | Free |
| 9401.80.20 | Of reinforced or laminated plastics | Free |
| 9401.80.40 | Of rubber or plastics: other | Free |
| 9401.80.60 | Other seats: other | Free |
| 9401.91.15 | Of seats of a kind used for motor vehicles | Free |
| 9401.91.20 | Of bent wood seats | Free |
| 9401.91.90 | Of wood: other | Free |
| 9401.99.10 | Of seats of a kind used for motor vehicles | Free |
| 9401.99.25 | Of cane, osier, bamboo or similar materials | Free |
| 9401.99.35 | Of rubber or plastics | Free |
| 9401.99.90 | Other: other | Free |