Analysis
HTS 9401.99.10 covers of seats of a kind used for motor vehicles 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 3 ten-digit suffixes, reported in number of items.
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
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.
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.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter