Subheading · Chapter 94 · Heading 9401
9401.71: Other seats, with metal frames: upholstered
Upholstered metal-frame seats
Official description Upholstered
9401.71 is the HS subheading for upholstered metal-frame seats, under heading 9401 in chapter 94.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 9401 71 00 00 Upholstered 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 4
- Prohibition or restrictionImport prohibition on goods for torture and repression
- Applies to goods from
- all countries
- Legal act
- S.I. 2020/1479
- 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 - CITES
- Applies to goods from
- all countries
- Legal act
- 2021 No. 54
- 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 | £194.6m | 63.5% | +0.8% |
 Italy | £28.1m | 9.2% | +2.1% |
 Poland | £14.7m | 4.8% | -5.8% |
 Germany | £10.6m | 3.4% | -0.4% |
 Hungary | £10m | 3.2% | +565.2% |
 Norway | £8m | 2.6% | +393.3% |
 Vietnam | £6.5m | 2.1% | +90% |
 Lithuania | £4.5m | 1.5% | -18% |
Same subheading in other tariffs
EU Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 2 tariff lines 
USA Free General (MFN) 1 tariff line 
Canada Free – 8% General (MFN) 3 tariff lines · average 5.3% 
Mexico 35% General (MFN) 1 tariff line 
Brazil 16.2% General (MFN) 1 tariff line 
Argentina 35% General (MFN) 7 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line 
Japan Free General (MFN) 2 tariff lines 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 3 tariff lines 
Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 2 tariff lines 
North Macedonia 10% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$141kUS$141k+US$8m+US$50m+> US$334m
Exports: 158
- China: US$5.6bn
- Italy: US$555m
- Vietnam: US$386m
- Germany: US$343m
- Poland: US$334m
- Canada: US$174m
- Mexico: US$159m
- Netherlands: US$144m
- Denmark: US$139m
- Spain: US$116m
- United States: US$116m
- Sweden: US$82m
- Türkiye: US$62m
- France: US$61m
- Lithuania: US$51m
- Thailand: US$50m
- Malaysia: US$49m
- United Kingdom: US$47m
- Romania: US$46m
- Taiwan: US$44m
- Ukraine: US$42m
- Austria: US$40m
- Belgium: US$39m
- Czechia: US$32m
- Indonesia: US$31m
- India: US$28m
- Hungary: US$26m
- Hong Kong SAR China: US$23m
- Bosnia & Herzegovina: US$21m
- Norway: US$20m
- Bulgaria: US$19m
- Portugal: US$16m
- Switzerland: US$13m
- Slovakia: US$11m
- Brazil: US$11m
- Cambodia: US$9m
- North Macedonia: US$9m
- Latvia: US$9m
- Colombia: US$9m
- Russia: US$8m
- Croatia: US$7m
- Slovenia: US$7m
- South Korea: US$7m
- Japan: US$6m
- Albania: US$5m
- Australia: US$5m
- Greece: US$5m
- South Africa: US$4m
- Estonia: US$4m
- Finland: US$4m
- Ireland: US$3m
- Morocco: US$3m
- Serbia: US$3m
- United Arab Emirates: US$2m
- Tunisia: US$2m
- Israel: US$2m
- Philippines: US$2m
- Singapore: US$1m
- New Zealand: US$893k
- Uzbekistan: US$885k
Trade value (US$) no reported trade < US$4mUS$4m+US$24m+US$89m+> US$269m
Imports: 220
- United States: US$2bn
- Germany: US$776m
- France: US$436m
- Netherlands: US$375m
- United Kingdom: US$347m
- Canada: US$337m
- Japan: US$269m
- Australia: US$254m
- South Korea: US$241m
- Poland: US$239m
- Switzerland: US$209m
- Spain: US$192m
- United Arab Emirates: US$176m
- Belgium: US$164m
- Denmark: US$156m
- Austria: US$133m
- Italy: US$122m
- Vietnam: US$119m
- Saudi Arabia: US$117m
- Mexico: US$107m
- Russia: US$100m
- Sweden: US$89m
- Norway: US$81m
- Israel: US$69m
- Thailand: US$66m
- Ghana: US$60m
- Nigeria: US$59m
- Ireland: US$57m
- Hungary: US$55m
- China: US$55m
- Romania: US$53m
- Portugal: US$52m
- Singapore: US$52m
- Indonesia: US$51m
- Czechia: US$50m
- Malaysia: US$46m
- Greece: US$44m
- Taiwan: US$40m
- Croatia: US$38m
- Iraq: US$37m
- Slovakia: US$37m
- Morocco: US$35m
- Cambodia: US$35m
- Finland: US$34m
- India: US$33m
- Bulgaria: US$32m
- Philippines: US$31m
- Senegal: US$31m
- Türkiye: US$30m
- Brazil: US$28m
- Ukraine: US$28m
- Kazakhstan: US$27m
- New Zealand: US$26m
- Chile: US$24m
- Togo: US$24m
- Hong Kong SAR China: US$24m
- South Africa: US$21m
- Slovenia: US$20m
- Libya: US$19m
- Kuwait: US$18m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$5.6bn | 62% |
| 2 | Italy | US$555m | 6.1% |
| 3 | Vietnam | US$386m | 4.2% |
| 4 | Germany | US$343m | 3.8% |
| 5 | Poland | US$334m | 3.7% |
| 6 | Canada | US$174m | 1.9% |
| 7 | Mexico | US$159m | 1.7% |
| 8 |  Netherlands | US$144m | 1.6% |
| 9 |  Denmark | US$139m | 1.5% |
| 10 |  Spain | US$116m | 1.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$2bn | 22.4% |
| 2 | Germany | US$776m | 8.5% |
| 3 |  France | US$436m | 4.8% |
| 4 | Netherlands | US$375m | 4.1% |
| 5 | United Kingdom | US$347m | 3.8% |
| 6 | Canada | US$337m | 3.7% |
| 7 | Japan | US$269m | 3% |
| 8 |  Australia | US$254m | 2.8% |
| 9 |  South Korea | US$241m | 2.7% |
| 10 | Poland | US$239m | 2.6% |
Import duty on this product around the world 165
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 20%median duty
- 24number of duty-free countries (MFN)
- 60%highest: Barbados, Cape Verde, Bolivia
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 10% | 2018 · HS 2012 | |
 Albania | 0% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 30% | 2023 · HS 2017 | |
 Anguilla | 15% | 2021 · HS 2017 | |
 Antigua & Barbuda | 20% | 2021 · HS 2007 | |
| Argentina | 35% | 2023 · HS 2017 | |
 Armenia | 0% | 2023 | |
 Aruba | 22% | 2021 · HS 2012 | |
| Australia | 5% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 13% | 0% – 25% | 2022 |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 60% | 2022 · HS 2017 | |
 Belarus | 0% | 2021 · HS 2017 | |
 Belize | 20% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 40% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 10% | 2022 | |
 Botswana | 20% | 2023 | |
| Brazil | 18% | 2023 · HS 2017 | |
 Brunei | 5% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 25% | 2023 | |
 Cambodia | 35% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 4% | 0% – 8% | 2023 |
 Cape Verde | 50% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 0% | 2023 | |
 Colombia | 15% | 2023 · HS 2017 | |
 Comoros | 5% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 14% | 2023 | |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 30% | 2023 · HS 2017 | |
 Dominica | 20% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 30% | 2023 · HS 2017 | |
 Egypt | 30% | 10% – 40% | 2019 · HS 2017 |
 El Salvador | 15% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 20% | 2023 | |
 Ethiopia | 35% | 2021 · HS 2017 | |
| European Union (27 countries) | 0% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 13% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 3% | 2023 · HS 2017 | |
 Grenada | 20% | 2023 · HS 2012 | |
 Guatemala | 15% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 20% | 2023 · HS 2017 | |
 Haiti | 20% | 2020 · HS 2017 | |
 Honduras | 15% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 25% | 2023 | |
 Indonesia | 20% | 2023 | |
 Iran | 40% | 2020 · HS 2017 | |
 Israel | 6% | 0% – 12% | 2022 · HS 2017 |
 Jamaica | 20% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 25% | 2023 | |
 Kazakhstan | 0% | 2023 | |
 Kenya | 25% | 2023 | |
 Kiribati | 30% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 0% | 2021 · HS 2017 | |
 Laos | 20% | 2023 · HS 2017 | |
 Lebanon | 30% | 2020 · HS 2017 | |
 Lesotho | 20% | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 0% | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 0% | 2023 | |
 Maldives | 5% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 30% | 2023 | |
| Mexico | 10% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 10% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 20% | 2023 · HS 2017 | |
 Morocco | 40% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 20% | 2023 · HS 2017 | |
 Namibia | 20% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 30% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 15% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 10% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 20% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 8% | 0% – 12% | 2017 · HS 2017 |
 Panama | 13% | 10% – 15% | 2023 |
 Papua New Guinea | 15% | 2023 | |
 Paraguay | 18% | 2023 · HS 2017 | |
| Peru | 6% | 2023 · HS 2017 | |
 Philippines | 15% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 0% | 2021 · HS 2017 | |
 Rwanda | 25% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
 Saudi Arabia | 15% | 2023 | |
 Senegal | 20% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 20% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 20% | 2023 | |
| South Korea | 0% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 25% | 2023 | |
 St Lucia | 20% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 4% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 20% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 20% | 2023 · HS 2007 | |
| Switzerland | 0% | 2023 | |
 Syria | 30% | 2020 · HS 2012 | |
 Tajikistan | 13% | 2021 · HS 2012 | |
 Tanzania | 25% | 2023 | |
 Thailand | 20% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 20% | 2023 · HS 2017 | |
 Trinidad & Tobago | 20% | 2023 · HS 2012 | |
| Türkiye | 30% | 2023 | |
 Tuvalu | 19% | 2017 · HS 2017 | |
 Uganda | 35% | 2023 | |
 Ukraine | 0% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 18% | 2023 · HS 2017 | |
 Uzbekistan | 10%* | 2021 · HS 2017 | |
 Vanuatu | 30% | 2023 | |
 Venezuela | 18% | 2023 · HS 2017 | |
| Vietnam | 25% | 2023 | |
 Wallis & Futuna | 6% | 2021 · HS 2012 | |
 Yemen | 10% | 2017 · HS 2017 | |
 Zambia | 25% | 2023 | |
 Zimbabwe | 0.4% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 82117 Seats, n.e.s., with metal frames
- End use (BEC Rev. 5)
- Consumption goods · BEC 313202
- CPC 2.1 product
- 38111 Seats, primarily with metal frames
- ISIC Rev. 4 activity
- 2930 Manufacture of parts and accessories for motor vehicles3020 Manufacture of railway locomotives and rolling stock3030 Manufacture of air and spacecraft and related machinery3100 Manufacture of furniture
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 9401.71 | unchanged |
| 2012 | 9401.71 | unchanged |
| 2007 | 9401.71 | unchanged |
| 2002 | 9401.71 | unchanged |
| 1996 | 9401.71 | unchanged |
| 1992 | 9401.71 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 42
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.
- N361489 U.S. CBP
The tariff classification of seats from Vietnam
- N355923 U.S. CBP
The tariff classification of a seat from Taiwan.
- N355121 U.S. CBP
The tariff classification of a seat from China
- N352649 U.S. CBP
The tariff classification of a seat from China
- N349015 U.S. CBP
The tariff classification and eligibility under the Nairobi Protocol of seats from Canada.
- N348513 U.S. CBP
The tariff classification and country of origin of a seat.
- 600015767 HMRC
A riser recliner chair with a metal frame, wooden parts and a fabric upholstery, designed to assist elderly or disabled users by providing reclining and powered lift functionality to help the user sit down and rise safely. The chair incorporates a USB port in the armrest; however, this is an…
- 600013665 HMRC
The ‘Direction’ armchair, made circa 1951 is made from painted steel frame attached are oak arms, with a leather upholstery and rubber which was designed for offices and classrooms remains one of Prouvé’s most invaluable contributions to twentieth-century furnishings. Jean Prouvé (1901-1984) was a…
- 600010563 HMRC
Rise & recline chairs, for use in nursing homes & hospitals, it has a two way action motor to assist in the reclining and elevating movements. The mechanical part of the chair frame is metal, but there are also wooden parts, it is upholstered. The chair is to be placed on the floor
- 600009901 HMRC
An Armchair and Ottoman, circa 1994, made of gilded iron and fabric which are of great interest to collectors of French design and contemporary design. The influences of Baroque design and also from natural motifs are both present in the gilded forged metal frame of these pieces, which together…
- 600009904 HMRC
A set of Six chairs Circa 1947 made by French designer Gilbert Poillerat (1902-1988). Gilbert Poillerat was one of the most significant and original figures of Twentieth-Century design. They are made from Iron and Bronze and upholstered in fabric. Each chair’s measurements are 84x45x55cm (33 1/8 x…
- 600009721 HMRC
An activity set for entertaining baby, consisting of a baby seat that bounces, swivels and rocks and other toys for entertaining a baby. It has more than 20 activities included for the baby's development, and has removable toys for the baby's play. It also features a cloud which lights up that…
42 rulings in total for this code
The UK Global Tariff has one tariff line for subheading 9401.71; the duty is duty-free.
Subheading 9401.71 is a single line in the EU Combined Nomenclature, where the duty is duty-free.
174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of upholstered metal-frame seats into the UK came to £306.5m between September 2025 and August 2026 (up 5% on the year before); China supplied 64%, followed by Italy.
In 2024, countries exported upholstered metal-frame seats worth US$9.1bn (+5.6% year on year).
The largest exporter was China (US$5.6bn), followed by Italy.
Products classified here
Questions and answers
What is the HS code for other seats, with metal frames: upholstered?
Other seats, with metal frames: upholstered fall under HS subheading 9401.71, part of heading 9401, in section XX of the Harmonized System.
What is the import duty on other seats, with metal frames: upholstered in the UK?
Under the UK Global Tariff, imports under 9401.71 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 other seats, with metal frames: upholstered in the EU?
Under the EU Combined Nomenclature, imports under 9401.71 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 other seats, with metal frames: upholstered?
China, with US$5.6bn in 2024 (62% of world exports).
Which countries can export upholstered metal-frame seats 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 upholstered metal-frame seats?
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 upholstered metal-frame seats from?
In the 12 months to August 2026, the largest suppliers were China (64%), Italy (9%) and Poland (5%), out of total imports of £306.5m.
Typical products
Everyday names, not part of the legal text.