Analysis
HTS 9401.99.35 covers of rubber or plastics 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 2 ten-digit suffixes, reported in number of items.
For statistics it divides in two: 9401.99.35.10 for for children’s highchairs, booster seats except for motor… and 9401.99.35.80 for other. Both pay the same duty; the suffix records which kind was imported.
There is no general-rate duty on this line, which puts it with roughly 54% of the 110 tariff lines in chapter 94 that are also free. 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.
The other lines in the same group are 9401.99.10 (of seats of a kind used for motor vehicles, duty-free), 9401.99.25 (of cane, osier, bamboo or similar materials, duty-free) and 9401.99.90 (other: other, duty-free).
Statistical suffixes
Neighbouring 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 |
| 9401.99.90 | Other: other | Free |