Heading · Chapter 94
9401: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof
Heading 9401 is divided into 16 six-digit subheadings and sits in chapter 94, furniture; bedding, mattresses, mattress supports, cushions and similar stuffed….
Duty rates compared
UK Free – 4% Third-country duty 24 tariff lines · average 0.7% 
EU Free – 5.6% Third-country duty 19 tariff lines · average 1.7% 
Türkiye Free – 5.6% Third-country duty 25 tariff lines · average 1.3% 
USA Free General (MFN) 29 tariff lines 
Canada Free – 9.5% General (MFN) 34 tariff lines · average 4% 
Mexico Free – 35% General (MFN) 19 tariff lines · average 22.6% 
Brazil 1% – 18% General (MFN) 17 tariff lines · average 14.7% 
Argentina 18% – 35% General (MFN) 77 tariff lines · average 21.3% 
Peru Free – 6% General (MFN) 16 tariff lines · average 5.3% 
New Zealand 5% – 10% General (MFN) 39 tariff lines · average 5.5% 
Japan Free – 3.8% General (MFN) 26 tariff lines · average 0.3% 
Taiwan Free – 5% General (MFN) 21 tariff lines · average 0.2% 
GCC 5% General (MFN) 32 tariff lines 
Switzerland Free General (MFN) 16 tariff lines 
Norway Free General (MFN) 37 tariff lines 
North Macedonia Free – 15% General (MFN) 19 tariff lines · average 11.1% 
Nigeria 10% – 20% General (MFN) 18 tariff lines · average 17.8% Subheadings 16
- 9401.10Seats of a kind used for aircraftAircraft seats
- 9401.20Seats of a kind used for motor vehiclesMotor vehicle seats
- 9401.31Swivel seats with variable height adjustment: of wood
- 9401.39Swivel seats with variable height adjustment: otherOther swivel seats with height adjustment
- 9401.41Seats other than garden seats or camping equipment: of woodWooden sofa beds and convertible seats
- 9401.49Seats other than garden seats or camping equipment: other
- 9401.52Seats of cane, osier, bamboo or similar materials: of bamboo
- 9401.53Seats of cane, osier, bamboo or similar materials: of rattan
- 9401.59Seats of cane, osier, bamboo or similar materials: other
- 9401.61Other seats, with wooden frames: upholsteredUpholstered wooden-frame seats
- 9401.69Other seats, with wooden frames: otherOther wooden-frame seats (not upholstered)
- 9401.71Other seats, with metal frames: upholsteredUpholstered metal-frame seats
- 9401.79Other seats, with metal frames: otherOther metal-frame seats (not upholstered)
- 9401.80Seats (other than those of heading 9402), whether: other seatsOther seats
- 9401.91Seats (other than those of heading 9402), whether: parts, of wood
- 9401.99Seats (other than those of heading 9402), whether: parts, otherSeat parts
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$433kUS$433k+US$46m+US$683m+> US$3.7bn
Exports: 213
- China: US$29.9bn
- Mexico: US$8.9bn
- Vietnam: US$7.4bn
- Poland: US$6.9bn
- Germany: US$4.2bn
- Italy: US$3.9bn
- United States: US$3.7bn
- Czechia: US$3.2bn
- Türkiye: US$1.8bn
- Romania: US$1.7bn
- Canada: US$1.5bn
- France: US$1.4bn
- United Kingdom: US$1.3bn
- Spain: US$994m
- Portugal: US$934m
- Hungary: US$871m
- Indonesia: US$870m
- South Korea: US$846m
- Thailand: US$808m
- Morocco: US$785m
- Slovakia: US$684m
- Netherlands: US$683m
- Denmark: US$621m
- Malaysia: US$619m
- Lithuania: US$602m
- Japan: US$552m
- Serbia: US$500m
- Sweden: US$489m
- Taiwan: US$464m
- India: US$423m
- Belgium: US$367m
- North Macedonia: US$357m
- Cambodia: US$298m
- Ukraine: US$287m
- Bosnia & Herzegovina: US$284m
- Bulgaria: US$261m
- Austria: US$255m
- Norway: US$221m
- Tunisia: US$192m
- Brazil: US$192m
- Slovenia: US$190m
- Philippines: US$150m
- Hong Kong SAR China: US$141m
- Croatia: US$134m
- Estonia: US$103m
- Switzerland: US$103m
- Ireland: US$95m
- Moldova: US$91m
- Latvia: US$85m
- South Africa: US$79m
- Russia: US$54m
- Finland: US$47m
- United Arab Emirates: US$46m
- Belarus: US$44m
- Israel: US$43m
- Uruguay: US$41m
- Colombia: US$40m
- Bangladesh: US$37m
- Albania: US$32m
- Singapore: US$31m
Trade value (US$) no reported trade < US$25mUS$25m+US$135m+US$833m+> US$2.8bn
Imports: 225
- United States: US$27.1bn
- Germany: US$9bn
- France: US$4.2bn
- United Kingdom: US$4.1bn
- Canada: US$3.4bn
- Czechia: US$2.8bn
- Japan: US$2.8bn
- Mexico: US$2.4bn
- Poland: US$2.2bn
- Spain: US$2.2bn
- Netherlands: US$2.1bn
- South Korea: US$2.1bn
- Australia: US$1.5bn
- Belgium: US$1.2bn
- Slovakia: US$1.2bn
- Italy: US$1.2bn
- Switzerland: US$1.1bn
- United Arab Emirates: US$1.1bn
- Austria: US$907m
- Denmark: US$905m
- Vietnam: US$880m
- China: US$846m
- Sweden: US$833m
- Hungary: US$776m
- Saudi Arabia: US$762m
- Brazil: US$707m
- Romania: US$640m
- Portugal: US$639m
- India: US$566m
- Norway: US$547m
- Russia: US$527m
- Thailand: US$476m
- Türkiye: US$464m
- Malaysia: US$459m
- Morocco: US$388m
- Taiwan: US$388m
- Israel: US$382m
- Philippines: US$354m
- Ireland: US$352m
- Indonesia: US$347m
- South Africa: US$338m
- Singapore: US$338m
- Finland: US$289m
- Iraq: US$274m
- Argentina: US$243m
- Croatia: US$234m
- Hong Kong SAR China: US$226m
- Greece: US$220m
- New Zealand: US$209m
- Slovenia: US$202m
- Chile: US$200m
- Bulgaria: US$189m
- Kazakhstan: US$172m
- Serbia: US$154m
- Nigeria: US$146m
- Qatar: US$143m
- Dominican Republic: US$135m
- Lithuania: US$132m
- Ukraine: US$123m
- Ghana: US$119m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  China | US$29.9bn | 32.4% |
| 2 | Mexico | US$8.9bn | 9.7% |
| 3 |  Vietnam | US$7.4bn | 8% |
| 4 |  Poland | US$6.9bn | 7.5% |
| 5 |  Germany | US$4.2bn | 4.5% |
| 6 |  Italy | US$3.9bn | 4.3% |
| 7 | United States | US$3.7bn | 4% |
| 8 |  Czechia | US$3.2bn | 3.5% |
| 9 | Türkiye | US$1.8bn | 1.9% |
| 10 |  Romania | US$1.7bn | 1.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$27.1bn | 29.4% |
| 2 | Germany | US$9bn | 9.7% |
| 3 |  France | US$4.2bn | 4.5% |
| 4 | United Kingdom | US$4.1bn | 4.4% |
| 5 | Canada | US$3.4bn | 3.7% |
| 6 | Czechia | US$2.8bn | 3.1% |
| 7 | Japan | US$2.8bn | 3% |
| 8 | Mexico | US$2.4bn | 2.6% |
| 9 | Poland | US$2.2bn | 2.4% |
| 10 |  Spain | US$2.2bn | 2.3% |
The UK Global Tariff divides heading 9401 into 24 tariff lines; the duty is between 0% and 4% (average 0.7%). 19 of them are duty-free.
In the EU Combined Nomenclature, heading 9401 covers 19 tariff lines and the duty is between 0% and 5.6%. 10 of them are duty-free.
The Turkish Customs Tariff Schedule divides heading 9401 into 25 tariff lines; the duty is between 0% and 5.6% (average 1.3%). 16 of them are duty-free.
In the Harmonized Tariff Schedule of the United States, heading 9401 covers 29 tariff lines and the duty is duty-free.
The Customs Tariff of Canada divides heading 9401 into 34 tariff lines; the duty is between 0% and 9.5% (average 4%). 18 of them are duty-free.
In the Mexican Tariff (TIGIE), heading 9401 covers 19 tariff lines and the duty is between 0% and 35%. 3 of them are duty-free.
The Brazilian Tariff (NCM/TEC) divides heading 9401 into 17 tariff lines; the duty is between 1% and 18% (average 14.7%).
In the Argentine Tariff (NCM-SIM), heading 9401 covers 77 tariff lines and the duty is between 18% and 35%.
The Customs Tariff of Peru divides heading 9401 into 16 tariff lines; the duty is between 0% and 6% (average 5.3%). 2 of them are duty-free.
In the Working Tariff Document of New Zealand, heading 9401 covers 39 tariff lines and the duty is between 5% and 10%.
The Customs Tariff Schedules of Japan divides heading 9401 into 26 tariff lines; the duty is between 0% and 3.8% (average 0.3%). 24 of them are duty-free.
In the Customs Import Tariff of Taiwan, heading 9401 covers 21 tariff lines and the duty is between 0% and 5%. 20 of them are duty-free.
The GCC Common Customs Tariff divides heading 9401 into 32 tariff lines; the duty is 5%.
In the Swiss Customs Tariff (Tares), heading 9401 covers 16 tariff lines and the duty is duty-free.
The Customs Tariff of Norway divides heading 9401 into 37 tariff lines; the duty is duty-free.
In the Customs Tariff of North Macedonia, heading 9401 covers 19 tariff lines and the duty is between 0% and 15%. 2 of them are duty-free.
The ECOWAS Common External Tariff (Nigeria) divides heading 9401 into 18 tariff lines; the duty is between 10% and 20% (average 17.8%).
In 2024, countries exported heading 9401 goods worth US$92.3bn (+3% year on year).
The largest exporter was China (US$29.9bn), followed by Mexico.
The biggest buyer was the United States, with imports of US$27.1bn.
The United Kingdom ranked 13th among 213 exporters with US$1.3bn.
The United Kingdom imported US$4.1bn.
Legal notes
Notes
1. This chapter does not cover:
(a) pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;
(b) mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 7009;
(c) articles of Chapter 71;
(d) parts of general use as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 8303;
(e) furniture specially designed as parts of refrigerating or freezing equipment of heading 8418; furniture specially designed for sewing machines (heading 8452);
(f) lamps or light sources and parts thereof of Chapter 85;
(g) furniture specially designed as parts of apparatus of heading 8518 (heading 8518), of heading 8519 or 8521 (heading 8522) or of headings 8525 to 8528 (heading 8529);
(h) articles of heading 8714;
(ij) dentists' chairs incorporating dental appliances of heading 9018 or dentists' spittoons (heading 9018);
(k) articles of Chapter 91 (for example, clocks and clock cases);
(l) toy furniture or toy luminaires and lighting fittings (heading 9503), billiard tables or other furniture specially constructed for games (heading 9504), furniture for conjuring tricks or decorations (other than lighting strings) such as Chinese lanterns (heading 9505); or
(m) monopods, bipods, tripods and similar articles (heading 9620).
2. The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.
The following are, however, to be classified in the headings mentioned above, even if they are designed to be hung, to be fixed to the wall or to stand one on the other:
(a) cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture;
(b) seats and beds.
3.
(A) In headings 9401 to 9403 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69.
(B) Goods described in heading 9404, presented separately, are not to be classified in heading 9401, 9402 or 9403 as parts of goods.
4. For the purposes of heading 9406, the expression ‘prefabricated buildings’ means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.
Prefabricated buildings include ‘modular building units’ of steel, normally presented in the size and shape of a standard shipping container, but substantially or completely pre-fitted internally. Such modular building units are normally designed to be assembled together to form permanent buildings.
Products classified here
Questions and answers
What is the HS code for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof?
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof fall under HS heading 9401, part of chapter 94, in section XX of the Harmonized System.
What is the import duty on seats (other than those of heading 9402), whether… in the UK?
Under the UK Global Tariff, imports under 9401 from countries without a preferential agreement are charged at 0% to 4%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on seats (other than those of heading 9402), whether… in the EU?
Under the EU Combined Nomenclature, imports under 9401 from countries without a preferential agreement are charged at 0% to 5.6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most seats (other than those of heading 9402), whether…?
China, with US$29.9bn in 2024 (32.4% of world exports).