HS 940159 Other

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What products does HS 940159 cover?

This subheading covers other seating furniture, not elsewhere specified within heading 9401, that are made from materials such as cane, osier, bamboo, or similar materials. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category is for seating furniture where the primary construction material is not wood, metal, or plastics, and which are not specifically covered by subheadings for chairs with metal frames, wooden frames, or upholstered seating. Examples include stools and chairs constructed entirely or predominantly from natural fibrous materials.

What falls outside HS 940159?

The following products are excluded from HS 940159: seating furniture primarily constructed from wood (HS 940161-940169), metal (HS 940171-940179), or plastics (HS 940180), as well as upholstered seating (HS 940180). Also excluded are specialized seating like seats for motor vehicles (HS 940120), seats for aircraft (HS 940130), and dental or medical chairs (HS 940210). Furniture that is not primarily seating, even if made from cane or bamboo, would also be classified elsewhere, for instance, tables under heading 9403.

What are common classification mistakes for HS 940159?

A common error is misinterpreting the primary construction material. If a chair made predominantly of cane also incorporates significant metal or wooden components, it may not fall under this "other" category. According to General Rule of Interpretation (GRI) 3(b) for mixtures or composite goods, classification is often determined by the material or component that gives the item its essential character. Importers may mistakenly classify items with minor non-cane/bamboo elements here, when they should be classified under headings for wood or metal furniture.

How should importers classify products under HS 940159?

The correct procedure for classifying products under HS 940159 involves a detailed examination of the item's construction. Importers and customs brokers must first determine if the seating furniture is primarily made from cane, osier, bamboo, or similar materials. If it is, and it is not specifically covered by other subheadings within 9401 (e.g., upholstered, metal-framed, or wooden-framed), then 940159 is the appropriate classification. Reviewing product descriptions, material composition sheets, and consulting official tariff databases like the USITC HTS or EU TARIC is crucial.

How is the duty calculated for products under HS 940159?

A bamboo stool weighing 2 kg and declared at a customs value of $50 USD would attract a US duty of $1.50. This is calculated using the Most Favored Nation (MFN) rate of 3% ad valorem, applied to the declared value. The calculation is: 3% × $50 USD = $1.50. This rate is published in the USITC Harmonized Tariff Schedule. If the stool had a specific duty component based on weight, that would also be considered, but for this example, the ad valorem rate is applied.

Which trade agreements reduce duties for HS 940159?

Several free trade agreements may reduce the applicable duty rate for HS 940159, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying furniture originating from Canada or Mexico can be imported duty-free. For preferential treatment under USMCA, a self-certified origin statement is typically required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or zero duties for eligible products from certain developing countries, often requiring a GSP Form A. The specific preferential rate and documentation depend on the country of origin and the importing jurisdiction.

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