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 from Barbados
Rates by national line · UK Global Tariff
UK lines →- 9401 71 00 00 Upholstered Free
Additional duties and import rulesBarbados
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- 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 3
- Prohibition or restrictionImport prohibition on goods for torture and repression
- Applies to goods from
- all countries
- Legal act
- S.I. 2020/1479
- Documents
- C064 Authorisation for export or import of goods that could be used for torture (Regulation (EU) 2019/125)
- Y904 Goods other than those described in the TR footnotes linked to the measure
- Import controlImport control - CITES
- Applies to goods from
- all countries
- Legal act
- 2021 No. 54
- Documents
- C400 Presentation of the required "CITES" certificate
- Y900 Declared goods do not belong to the Washington Convention (CITES)
- 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)
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
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$141.5kUS$141.5k+US$8.1m+US$50.3m+> US$333.8m
Exports: 158
- China: US$5.6bn
- Italy: US$555.3m
- Vietnam: US$385.8m
- Germany: US$343.1m
- Poland: US$333.8m
- Canada: US$173.9m
- Mexico: US$158.7m
- Netherlands: US$144.3m
- Denmark: US$139.1m
- Spain: US$116.1m
- United States: US$115.7m
- Sweden: US$81.8m
- Türkiye: US$61.9m
- France: US$61.4m
- Lithuania: US$50.9m
- Thailand: US$50.3m
- Malaysia: US$48.9m
- United Kingdom: US$46.5m
- Romania: US$46.2m
- Taiwan: US$44.4m
- Ukraine: US$41.9m
- Austria: US$40.3m
- Belgium: US$39.3m
- Czechia: US$31.6m
- Indonesia: US$31m
- India: US$28.4m
- Hungary: US$26m
- Hong Kong SAR China: US$23.1m
- Bosnia & Herzegovina: US$21.3m
- Norway: US$20.5m
- Bulgaria: US$18.6m
- Portugal: US$15.6m
- Switzerland: US$13.2m
- Slovakia: US$11.5m
- Brazil: US$10.8m
- Cambodia: US$9.2m
- North Macedonia: US$9.1m
- Latvia: US$8.7m
- Colombia: US$8.6m
- Russia: US$8.1m
- Croatia: US$6.9m
- Slovenia: US$6.7m
- South Korea: US$6.5m
- Japan: US$6.4m
- Albania: US$4.8m
- Australia: US$4.7m
- Greece: US$4.6m
- South Africa: US$4.3m
- Estonia: US$4.1m
- Finland: US$3.8m
- Ireland: US$3.3m
- Morocco: US$3m
- Serbia: US$2.8m
- United Arab Emirates: US$2.4m
- Tunisia: US$2.2m
- Israel: US$2m
- Philippines: US$1.7m
- Singapore: US$1.4m
- New Zealand: US$893.1k
- Uzbekistan: US$885.2k
Trade value (US$) no reported trade < US$4mUS$4m+US$24.1m+US$88.7m+> US$268.6m
Imports: 220
- United States: US$2bn
- Germany: US$776.2m
- France: US$436.1m
- Netherlands: US$375.4m
- United Kingdom: US$346.9m
- Canada: US$337.1m
- Japan: US$268.6m
- Australia: US$253.5m
- South Korea: US$241.1m
- Poland: US$239.2m
- Switzerland: US$209.2m
- Spain: US$192m
- United Arab Emirates: US$175.8m
- Belgium: US$163.7m
- Denmark: US$156.1m
- Austria: US$132.6m
- Italy: US$121.5m
- Vietnam: US$119.4m
- Saudi Arabia: US$116.9m
- Mexico: US$107.3m
- Russia: US$99.9m
- Sweden: US$88.7m
- Norway: US$81m
- Israel: US$68.7m
- Thailand: US$66.4m
- Ghana: US$60.4m
- Nigeria: US$58.5m
- Ireland: US$56.8m
- Hungary: US$55.4m
- China: US$55.2m
- Romania: US$53.1m
- Portugal: US$52.5m
- Singapore: US$51.8m
- Indonesia: US$50.9m
- Czechia: US$49.8m
- Malaysia: US$46.4m
- Greece: US$44.1m
- Taiwan: US$39.7m
- Croatia: US$37.6m
- Iraq: US$36.9m
- Slovakia: US$36.6m
- Morocco: US$35.2m
- Cambodia: US$35.2m
- Finland: US$34.3m
- India: US$33.3m
- Bulgaria: US$31.7m
- Philippines: US$31.2m
- Senegal: US$30.8m
- Türkiye: US$29.9m
- Brazil: US$28.3m
- Ukraine: US$28.2m
- Kazakhstan: US$26.9m
- New Zealand: US$26m
- Chile: US$24.2m
- Togo: US$24.1m
- Hong Kong SAR China: US$23.6m
- South Africa: US$20.6m
- Slovenia: US$19.6m
- Libya: US$19.3m
- Kuwait: US$18.4m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$5.6bn | 62% |
| 2 | Italy | US$555.3m | 6.1% |
| 3 | Vietnam | US$385.8m | 4.2% |
| 4 | Germany | US$343.1m | 3.8% |
| 5 | Poland | US$333.8m | 3.7% |
| 6 |  Canada | US$173.9m | 1.9% |
| 7 |  Mexico | US$158.7m | 1.7% |
| 8 |  Netherlands | US$144.3m | 1.6% |
| 9 |  Denmark | US$139.1m | 1.5% |
| 10 |  Spain | US$116.1m | 1.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  United States | US$2bn | 22.4% |
| 2 | Germany | US$776.2m | 8.5% |
| 3 |  France | US$436.1m | 4.8% |
| 4 | Netherlands | US$375.4m | 4.1% |
| 5 | United Kingdom | US$346.9m | 3.8% |
| 6 | Canada | US$337.1m | 3.7% |
| 7 |  Japan | US$268.6m | 3% |
| 8 |  Australia | US$253.5m | 2.8% |
| 9 |  South Korea | US$241.1m | 2.7% |
| 10 | Poland | US$239.2m | 2.6% |
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.