9401.61.60

Analysis

HTS 9401.61.60 covers upholstered: other 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.

Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 54% of the 110 tariff lines in chapter 94. 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 9401.61.20 (chairs: of teak, duty-free) and 9401.61.40 (chairs: other, duty-free).

Census statistics map these goods to NAICS 337127 (Institutional Furniture Manufacturing), an industry of 516 US establishments employing 21,451 people. That is the industry code a US manufacturer of the same product would normally use.

The ten-digit suffixes separate stationary activity centers for children, other seats for children and other household. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.