Analysis
HTS 9403.40.40 covers bent-wood furniture under heading 9403 (other furniture and parts thereof).
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 9403.40.60 (designed for motor vehicle use, duty-free) and 9403.40.90 (other: other, duty-free).
Census statistics map these goods to NAICS 337122 (Nonupholstered Wood Household Furniture Manufacturing), an industry of 2,075 US establishments employing 22,266 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 |
|---|---|---|
| 9403.40.60 | Designed for motor vehicle use | Free |
| 9403.40.90 | Other: other | Free |