Analysis
HTS 9401.80.40 covers of rubber or plastics: 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 7 ten-digit suffixes, reported in number of items.
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 ten-digit suffixes separate childrenʼs highchairs and booster seats…, stationary activity centers for children, household and household. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.
Goods from countries without normal trade relations pay the column 2 rate of 25% instead of nothing, so origin decides between free entry and a 25% duty.
The other lines in the same group are 9401.80.20 (of reinforced or laminated plastics, duty-free) and 9401.80.60 (other seats: other, duty-free).
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 9401.80.40.01 | Childrenʼs highchairs and booster seats except for motor vehicle; bath seats, infant walkers, bouncers with seats, swings for children | No. | 337127 |
| 9401.80.40.04 | Stationary activity centers for children | No. | 337127 |
| 9401.80.40.06 | Household | No. | 33712 |
| 9401.80.40.15 | Other | No. | 337127 |
| 9401.80.40.26 | Household | No. | 33712 |
| 9401.80.40.35 | Other | No. | 337127 |
| 9401.80.40.46 | Other | No. | 337127 |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9401.80.20 | Of reinforced or laminated plastics | Free |
| 9401.80.60 | Other seats: other | Free |