9401.61

Analysis

Subheading 9401.61 covers upholstered, within heading 9401. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.

Every one of its 3 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.

The US splits it as follows: 9401.61.20 for chairs: of teak (duty-free), 9401.61.40 for chairs: other (duty-free) and 9401.61.60 for upholstered: other (duty-free).

By Census's concordance, most of its statistical lines are made by Institutional Furniture Manufacturing (337127) and Upholstered Household Furniture Manufacturing (337121). Those are the NAICS industries a US producer of these goods would report under.

Goods only reach 9401.61 once they fall within heading 9401 (seats (other than those of heading 9402), whether or not convertible into beds, and parts…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.