Subheading · Chapter 94 · Heading 9401
9401.49: Seats other than garden seats or camping equipment: other
Official description Other
9401.49 is a six-digit subheading of heading 9401, seats (other than those of heading 9402), whether or not convertible into beds…, chapter 94.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 9401 49 00 00 Other Free
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
Import requirements 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Iraq, Russia, Ukraine
- Legal act
- S.I. 2020/707, 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 9009
- 9010
- 9017
- Import controlImport control on cat and dog fur
- Applies to goods from
- all countries
- Legal act
- S.I. 2009/1056
- Documents
- Y922 Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code " EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £9.7m | 39.2% | -3% |
 Poland | £9.4m | 38% | -17.2% |
 Romania | £1.8m | 7.4% | -24.6% |
 Hungary | £805k | 3.2% | -83.4% |
 Türkiye | £717k | 2.9% | +51.3% |
 Belgium | £657k | 2.6% | -26% |
 France | £436k | 1.8% | +150.7% |
 Vietnam | £401k | 1.6% | -36.4% |
Same subheading in other tariffs
EUWorld trade in 2024
Trade value (US$) no reported trade < US$164.5kUS$164.5k+US$1.7m+US$11.4m+> US$37.9m
Exports: 106
- Poland: US$182.2m
- China: US$166.6m
- Türkiye: US$63.8m
- Germany: US$37.9m
- Ukraine: US$30.9m
- Romania: US$18.7m
- Belgium: US$17.8m
- Italy: US$14.1m
- Vietnam: US$13.5m
- Denmark: US$11.9m
- Bosnia & Herzegovina: US$11.4m
- Cambodia: US$9.1m
- France: US$6m
- Russia: US$6m
- Portugal: US$5.2m
- United States: US$5.1m
- Spain: US$5.1m
- Thailand: US$3.6m
- North Macedonia: US$3.4m
- Netherlands: US$2.8m
- Austria: US$2.7m
- Czechia: US$2.5m
- Lithuania: US$2.5m
- Serbia: US$2.4m
- Malaysia: US$2.3m
- India: US$1.7m
- Switzerland: US$1.5m
- Bulgaria: US$1.4m
- Croatia: US$1.4m
- United Kingdom: US$1.3m
- Sweden: US$1.2m
- Hungary: US$1.2m
- South Africa: US$1m
- Canada: US$1m
- Belarus: US$802.5k
- Latvia: US$787.5k
- Hong Kong SAR China: US$770.6k
- Finland: US$621.1k
- Estonia: US$571.5k
- Indonesia: US$561.4k
- Australia: US$406.5k
- United Arab Emirates: US$334.5k
- Taiwan: US$332.9k
- Saudi Arabia: US$319.4k
- Mexico: US$249.6k
- Albania: US$244.9k
- Singapore: US$200.5k
- Slovakia: US$198.3k
- Greece: US$190.4k
- South Korea: US$176.1k
- Japan: US$169.9k
- Slovenia: US$164.5k
- Azerbaijan: US$150.3k
- Pakistan: US$134.3k
- Colombia: US$130.9k
- Brazil: US$109.8k
- Luxembourg: US$105.2k
- Israel: US$100k
- Norway: US$97.6k
- Philippines: US$86k
Trade value (US$) no reported trade < US$175.4kUS$175.4k+US$1.2m+US$9.1m+> US$27.2m
Imports: 208
- Germany: US$78.9m
- France: US$66.3m
- United States: US$50.7m
- United Kingdom: US$43.8m
- Czechia: US$30.7m
- Switzerland: US$30.6m
- Austria: US$27.2m
- Italy: US$24m
- Canada: US$18.6m
- Japan: US$16.1m
- Denmark: US$14.8m
- Croatia: US$12.9m
- Netherlands: US$12.9m
- Vietnam: US$12.1m
- Slovakia: US$11.8m
- Hungary: US$11m
- Slovenia: US$10.6m
- Australia: US$10m
- Belgium: US$9.6m
- Romania: US$9.5m
- Spain: US$9.1m
- Poland: US$8.2m
- South Korea: US$8m
- Iraq: US$7.6m
- Kazakhstan: US$7.2m
- Sweden: US$6.4m
- United Arab Emirates: US$5.1m
- Saudi Arabia: US$4.7m
- Israel: US$3.9m
- Russia: US$3.7m
- Georgia: US$3.3m
- Greece: US$3.3m
- Thailand: US$3.2m
- Norway: US$2.8m
- Finland: US$2.8m
- Serbia: US$2.7m
- Hong Kong SAR China: US$2.7m
- Mexico: US$2.5m
- Latvia: US$2.2m
- Portugal: US$2.2m
- Estonia: US$2.2m
- Lithuania: US$2.1m
- Malaysia: US$2.1m
- Philippines: US$2m
- Ireland: US$2m
- Taiwan: US$1.9m
- Bulgaria: US$1.8m
- Colombia: US$1.7m
- Singapore: US$1.4m
- Montenegro: US$1.4m
- Luxembourg: US$1.2m
- Azerbaijan: US$1.2m
- Libya: US$1.2m
- India: US$1.2m
- Oman: US$1.1m
- Qatar: US$1.1m
- Chile: US$1m
- China: US$985k
- South Africa: US$964.6k
- Dominican Republic: US$896.4k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Poland | US$182.2m | 28.1% |
| 2 | China | US$166.6m | 25.7% |
| 3 | Türkiye | US$63.8m | 9.8% |
| 4 |  Germany | US$37.9m | 5.9% |
| 5 |  Ukraine | US$30.9m | 4.8% |
| 6 | Romania | US$18.7m | 2.9% |
| 7 | Belgium | US$17.8m | 2.8% |
| 8 |  Italy | US$14.1m | 2.2% |
| 9 | Vietnam | US$13.5m | 2.1% |
| 10 |  Denmark | US$11.9m | 1.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$78.9m | 12.2% |
| 2 | France | US$66.3m | 10.2% |
| 3 |  United States | US$50.7m | 7.8% |
| 4 | United Kingdom | US$43.8m | 6.8% |
| 5 |  Czechia | US$30.7m | 4.7% |
| 6 |  Switzerland | US$30.6m | 4.7% |
| 7 |  Austria | US$27.2m | 4.2% |
| 8 | Italy | US$24m | 3.7% |
| 9 |  Canada | US$18.6m | 2.9% |
| 10 |  Japan | US$16.1m | 2.5% |
Binding rulings for similar goods 4
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N353146 U.S. CBP
The tariff classification of seats convertible into beds from China
- N339646 U.S. CBP
The country of origin of three mattresses incorporated into a sleeper ottoman or sofa bed
- N339107 U.S. CBP
The country of origin of three mattresses incorporated into a sleeper ottoman or sofa bed
- N336415 U.S. CBP
The tariff classification of seats from China.
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Anti-dumping
FR Doc. 2026-07302 · 91 FR 20095 · Source: federalregister.gov
Code history
Since 2022; before, these goods were classified under 9401.40.
Subheading 9401.49 is a single line in the UK Global Tariff, where the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 9401.49; the duty is duty-free.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported these goods worth £24.8m (down 31% on the year before), at an average of £3.50 per kg; China supplied 39%, followed by Poland.
World trade in these goods reached US$647.8m in 2024, down 4.7% on 2023.
Poland was the largest exporter with 28.1% of the total, ahead of China.
Questions and answers
What is the HS code for seats other than garden seats or camping equipment: other?
Seats other than garden seats or camping equipment: other fall under HS subheading 9401.49, part of heading 9401, in section XX of the Harmonized System.
What is the import duty on seats other than garden seats or camping equipment in the UK?
Under the UK Global Tariff, imports under 9401.49 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on seats other than garden seats or camping equipment in the EU?
Under the EU Combined Nomenclature, imports under 9401.49 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most seats other than garden seats or camping equipment?
Poland, with US$182.2m in 2024 (28.1% of world exports).
Which countries can export these goods to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.
Is there anti-dumping duty on these goods?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were China (39%), Poland (38%) and Romania (7%), out of total imports of £24.8m.