Analysis
HTS 9401.61.20 covers chairs: of teak under heading 9401 (seats (other than those of heading 9402), whether or not convertible into beds, and parts…). US Customs collects import statistics for it under 4 ten-digit suffixes, reported in number of items.
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.
The normal trade relations rate here is zero, shared by about 54% of the 110 tariff lines in chapter 94, a useful check when a neighbouring dutiable line is a candidate. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
The other lines in the same group are 9401.61.40 (chairs: other, duty-free) and 9401.61.60 (upholstered: other, duty-free).
The ten-digit suffixes separate of plantation-harvested teak and of plantation-harvested teak. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 9401.61.20.11 | Of plantation-harvested teak | No. | |
| 9401.61.20.15 | Other | No. | |
| 9401.61.20.31 | Of plantation-harvested teak | No. | |
| 9401.61.20.35 | Other | No. |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9401.61.40 | Chairs: other | Free |
| 9401.61.60 | Upholstered: other | Free |