Analysis
HTS 9403.40.60 covers designed for motor vehicle use under heading 9403 (other furniture and parts thereof).
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.
The other lines in the same group are 9403.40.40 (bent-wood furniture, duty-free) and 9403.40.90 (other: other, duty-free).
Census statistics map these goods to NAICS 336360 (Motor Vehicle Seating and Interior Trim Manufacturing), an industry of 437 US establishments employing 74,754 people. That is the industry code a US manufacturer of the same product would normally use.
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 |
|---|---|---|
| 9403.40.40 | Bent-wood furniture | Free |
| 9403.40.90 | Other: other | Free |