Chapter 94, Furniture, bedding and lighting / Heading 9401

HTS 9401.99.90.85: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof

Schedule text: Other. Classification: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof › Parts › Other › Other › Other

General rate of duty

Free

Column 1, USITC schedule

From China, all in

37.5%

Priced live by the Gateway engine

Section 301 China

25%

List 3

Forced labor 301

12.5%

9903.05.31

How the rate is built

Each line is a separate legal authority. They stack on the $10,000 customs value unless a carve-out says otherwise.

ProgramRateAmount
General rate of duty (Column 1)
Official rate: Free
9401.99.90.85
0%$0.00
Section 301 China (List 3)
25%$2,500.00
Section 301 forced labor
9903.05.31
12.5%$1,250.00
Effective duty rate
37.5%$3,750.00

Stack priced from China on a $10,000 customs value, ocean entry. Other origins carry different programs; the calculator prices any of them.

Related lines

Statistical lines under the same 8-digit heading share one legal rate; the last two digits report statistics.

  • 9401.99.90Other (rate line, Free)
  • 9401.99.90.05For children’s highchairs, booster seats and similar seats
  • 9401.99.90.21Other of textile material, cut to shape
  • 9401.99.90.30Mechanically collapsible sofa bed seat deck components, covered or uncovered as described in statistical note 2 to this chapter
  • 9401.99.90.40Of seats of a kind used for aircraft
  • 9401.99.90.70Other
  • 9401.99.90.81Other

Questions about this example

What is HTS code 9401.99.90.85?
HTS 9401.99.90.85 covers seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof; the schedule's own line text is "Other". Its full classification path in the Harmonized Tariff Schedule of the United States is: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof › Parts › Other › Other › Other. It sits in chapter 94 (Furniture, bedding and lighting) under heading 9401.
What is the general duty rate for HTS 9401.99.90.85?
The Column 1 general rate of duty is Free. That is the most-favored-nation rate before any Section 301, Section 232, Section 338, Section 201 or antidumping and countervailing action, and before CBP's Merchandise Processing and Harbor Maintenance fees.
What is the tariff on HTS 9401.99.90.85 from China?
Priced on $10,000 of goods, the effective duty from China is 37.5%: 0% general rate + 25% Section 301 + 12.5% forced labor. Section 301 applies (List 3). The Section 301 forced-labor duty applies.
Which lines are related to HTS 9401.99.90.85?
It is a statistical line under the 8-digit rate line 9401.99.90 (Other), which has 6 other statistical lines. All lines under one 8-digit heading share the same legal duty rate; the tenth digit reports statistics.