Analysis
Subheading 9401.99 covers other, 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 4 US tariff lines below it are national.
Every one of its 4 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: 9401.99.10 for of seats of a kind used for motor vehicles (duty-free), 9401.99.25 for of cane, osier, bamboo or similar materials (duty-free), 9401.99.35 for of rubber or plastics (duty-free) and 9401.99.90 for other: other (duty-free).
By Census's concordance, most of its statistical lines are made by Showcase, Partition, Shelving, and Locker Manufacturing (337215), Motor Vehicle Seating and Interior Trim Manufacturing (336360) and Other Leather and Allied Product Manufacturing (31699). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9401.99.10 | Of seats of a kind used for motor vehicles | Free |
| 9401.99.25 | Of cane, osier, bamboo or similar materials | Free |
| 9401.99.35 | Of rubber or plastics | Free |
| 9401.99.90 | Other: other | Free |