Analysis
HTS 9401.99.90 covers other: 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 5 ten-digit suffixes, reported in number of items.
Goods from countries without normal trade relations pay the column 2 rate of 45% instead of nothing, so origin decides between free entry and a 45% duty.
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.
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 9401.99.35 (of rubber or plastics, duty-free).
The ten-digit suffixes separate for children’s highchairs, booster…, other of textile material, cut to shape, mechanically collapsible sofa bed seat… and of seats of a kind used for aircraft. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 9401.99.90.05 | For children’s highchairs, booster seats and similar seats | No. | 337215 |
| 9401.99.90.21 | Other of textile material, cut to shape | No. | 337215 |
| 9401.99.90.30 | Mechanically collapsible sofa bed seat deck components, covered or uncovered as described in statistical note 2 to this chapter | No. | |
| 9401.99.90.40 | Of seats of a kind used for aircraft | No. | |
| 9401.99.90.85 | Other | No. |
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 |
| 9401.99.35 | Of rubber or plastics | Free |