Heading 9401 covers general-purpose seating, including convertible sofa-beds and vehicle seats. Heading 9402 captures chairs designed specifically for professional use — dental, barber, medical, and similar chairs with rotating, reclining, or elevating mechanisms. If a chair is purpose-built for a clinical or grooming environment and has those mechanical features, it belongs under 9402.

Many tariff lines under heading 9401 originating in China are subject to Section 301 measures. The measure applies at the 10-digit HTS line level, so importers should verify the specific subheading and applicable exclusions or modifications before entry. A licensed customs broker can confirm current applicability.