Analysis
HTS 9401.91.20 covers of bent wood seats 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 42.5% instead of nothing, so origin decides between free entry and a 42.5% 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 9401.91.15 (of seats of a kind used for motor vehicles, duty-free) and 9401.91.90 (of wood: other, duty-free).
Census statistics map these goods to NAICS 337215 (Showcase, Partition, Shelving, and Locker Manufacturing), an industry of 789 US establishments employing 28,674 people. That concordance is how imports of this line are compared with US output.
All 2 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9401.91.15 | Of seats of a kind used for motor vehicles | Free |
| 9401.91.90 | Of wood: other | Free |