Subheading · Chapter 94 · Heading 9401

9401.79

9401.79: Other seats, with metal frames: other

Other metal-frame seats (not upholstered)

Official description Other

9401.79 is the HS subheading for other metal-frame seats (not upholstered), under heading 9401 in chapter 94.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 9401 79 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 4

  • 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 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
    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)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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

last 12 months£207.7m+7.5% · previous 12 months
Average import price£3.16 per kg
Jan 2024: £12.1mFeb 2024: £18.6mMar 2024: £28.2mApr 2024: £27.2mMay 2024: £33.5mJun 2024: £23.6mJul 2024: £19.1mAug 2024: £11.3mSept 2024: £8.7mOct 2024: £8.5mNov 2024: £8.7mDec 2024: £8.5mJan 2025: £15.6mFeb 2025: £20.6mMar 2025: £28.1mApr 2025: £23.8mMay 2025: £28.7mJun 2025: £19.5mJul 2025: £13.7mAug 2025: £8.9mSept 2025: £7.8mOct 2025: £8.3mNov 2025: £8.3mDec 2025: £9.1mJan 2026: £14mFeb 2026: £24.4mMar 2026: £33.1mApr 2026: £26.3mMay 2026: £28.8mJun 2026: £22.7mJul 2026: £15.7mAug 2026: £9.2m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China £166.1m 79.9% +11.2%
Italy £6.4m 3.1% -2.5%
Vietnam £5.7m 2.7% -22.1%
Indonesia £3.2m 1.6% -0.2%
Germany £2.5m 1.2% +42.4%
Netherlands £2.3m 1.1% +7%
Denmark £1.9m 0.9% -21.6%
France £1.9m 0.9% +14.5%

Same subheading in other tariffs

World trade in 2024

9401.79 · US$6.5bn

Trade value (US$) no reported trade < US$153kUS$153k+US$5m+US$44m+> US$100m

Exports: 167
  1. China: US$4.3bn
  2. Vietnam: US$433m
  3. Italy: US$180m
  4. Germany: US$155m
  5. Indonesia: US$100m
  6. Spain: US$92m
  7. France: US$89m
  8. United States: US$85m
  9. Netherlands: US$85m
  10. Poland: US$83m
  11. Taiwan: US$80m
  12. Denmark: US$77m
  13. Mexico: US$66m
  14. Türkiye: US$53m
  15. Czechia: US$51m
  16. Belgium: US$49m
  17. United Kingdom: US$44m
  18. Canada: US$40m
  19. India: US$39m
  20. Sweden: US$37m
  21. Malaysia: US$25m
  22. Bulgaria: US$20m
  23. Hungary: US$19m
  24. Austria: US$17m
  25. Thailand: US$16m
  26. Philippines: US$16m
  27. Bangladesh: US$15m
  28. Brazil: US$15m
  29. Norway: US$12m
  30. Slovenia: US$12m
  31. Romania: US$11m
  32. Hong Kong SAR China: US$9m
  33. Portugal: US$8m
  34. Latvia: US$8m
  35. Slovakia: US$8m
  36. Lithuania: US$8m
  37. Greece: US$7m
  38. Cambodia: US$7m
  39. Switzerland: US$6m
  40. South Korea: US$5m
  41. Bosnia & Herzegovina: US$5m
  42. Ukraine: US$5m
  43. Ireland: US$4m
  44. Albania: US$4m
  45. South Africa: US$4m
  46. Japan: US$4m
  47. Costa Rica: US$4m
  48. Finland: US$4m
  49. Uzbekistan: US$3m
  50. Australia: US$3m
  51. New Zealand: US$3m
  52. Croatia: US$2m
  53. Serbia: US$2m
  54. Estonia: US$2m
  55. Morocco: US$2m
  56. Belarus: US$2m
  57. Russia: US$2m
  58. Singapore: US$2m
  59. Israel: US$2m
  60. Colombia: US$1m

Top exporters

RankCountryValueShare
1 China US$4.3bn 66.7%
2 Vietnam US$433m 6.7%
3 Italy US$180m 2.8%
4 Germany US$155m 2.4%
5 Indonesia US$100m 1.5%
6 Spain US$92m 1.4%
7 France US$89m 1.4%
8 United States US$85m 1.3%
9 Netherlands US$85m 1.3%
10 Poland US$83m 1.3%

Top importers

RankCountryValueShare
1 United States US$2.2bn 33.8%
2 Germany US$429m 6.6%
3 France US$318m 4.9%
4 United Kingdom US$257m 4%
5 Netherlands US$244m 3.8%
6 Canada US$204m 3.2%
7 South Korea US$171m 2.7%
8 Spain US$163m 2.5%
9 Italy US$157m 2.4%
10 Australia US$142m 2.2%

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)
  • 50%highest: Cape Verde, Bolivia, Egypt

165

Importing countryMFN dutylines from – todata 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 8.3% 0% – 25% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 20% 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 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 8% 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 12% 2017 · HS 2017
Panama 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 vehicles
3020 Manufacture of railway locomotives and rolling stock
3030 Manufacture of air and spacecraft and related machinery
3100 Manufacture of furniture

Earlier HS editions

HSCode
20179401.79unchanged
20129401.79unchanged
20079401.79unchanged
20029401.79unchanged
19969401.79unchanged
19929401.79unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 49

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.

  • N362528 U.S. CBP 22 July 2026 · 9401.79.00.15

    The tariff classification of Traction Overshoes/Crampons and a Camping Stool from South Korea

  • N359778 U.S. CBP 1 April 2026 · 9401.79.00.04

    The tariff classification of seats from China

  • N359779 U.S. CBP 1 April 2026 · 9401.79.00.15

    The tariff classification of seats from China

  • N358677 U.S. CBP 5 March 2026 · 9401.79.00.46

    The tariff classification and country of origin of seats

  • N358678 U.S. CBP 5 March 2026 · 9401.79.00.46

    The tariff classification and country of origin of seats

  • N358963 U.S. CBP 2 March 2026 · 9401.79.00.15

    The tariff classification of a combination collapsible seat and collapsible wagon from China

  • 600014706 HMRC 17 February 2026 – 16 February 2029 · 9401 79 00 00

    Garden furniture. A 4-piece sofa set, designed to provide comfortable and stylish outdoor or indoor seating for social gatherings, relaxation, and leisure. It combines durability, functionality, and modern aesthetics, making it ideal for patios, gardens, conservatories, or living spaces. The set…

  • 600013943 HMRC 9 January 2026 – 8 January 2029 · 9401 79 00 00

    Set Of Six Chairs Made in 1941 from painted metal and cane. Measuring 84.1 x 39.3 x 47.2 cm (33 1/8 x 15 1/2 x 18 5/8 in.).

  • 600010184 HMRC 9 April 2024 – 8 April 2027 · 9401 79 00 00

    A folding camping chair. It has an iron frame and is covered with 600D Oxford fabric. It comes with a drawstring fabric bag for packing the chair into when not in use. It is packaged with an information insert card.

  • 600009809 HMRC 20 March 2024 – 19 March 2027 · 9401 79 00 00

    A armchair which is constructed from a painted Iron frame with an covered in nylon netting, (is not sufficient to cause the seat to be classified as upholstered) and feet made of rubber, which provides comfortable support without sacrificing strength or functionality. The chair is lightweight and…

  • 600009088 HMRC 30 October 2023 – 29 October 2026 · 9401 79 00 00

    A canteen bench (with back) that is robust wooden folding bench with back support constructed from high quality pine and finished with a hard wearing clear varnish. Features lockable steel legs that are fully retractable for ease of moving and storing. Size 1800mm x 250mm. Pack of 2

  • 600008889 HMRC 26 October 2023 – 25 October 2026 · 9401 79 00 00

    A canteen bench (no back) that is a robust wooden folding bench constructed from high quality pine and finished with a hard wearing clear varnish. Features lockable steel legs that are fully retractable for ease of moving and storing. size 1800mm x 250mm Pack of 2

49 rulings in total for this code

The UK Global Tariff has one tariff line for subheading 9401.79; the duty is duty-free.

Subheading 9401.79 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 other metal-frame seats (not upholstered) into the UK came to £207.7m between September 2025 and August 2026 (up 8% on the year before); China supplied 80%, followed by Italy.

In 2024, countries exported other metal-frame seats (not upholstered) worth US$6.5bn (+0.5% year on year).

The largest exporter was China (US$4.3bn), followed by Vietnam.

Questions and answers

What is the HS code for other seats, with metal frames: other?

Other seats, with metal frames: other fall under HS subheading 9401.79, part of heading 9401, in section XX of the Harmonized System.

What is the import duty on other seats, with metal frames: other in the UK?

Under the UK Global Tariff, imports under 9401.79 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: other in the EU?

Under the EU Combined Nomenclature, imports under 9401.79 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: other?

China, with US$4.3bn in 2024 (66.7% of world exports).

Which countries can export other metal-frame seats (not upholstered) 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 other metal-frame seats (not upholstered)?

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 other metal-frame seats (not upholstered) from?

In the 12 months to August 2026, the largest suppliers were China (80%), Italy (3%) and Vietnam (3%), out of total imports of £207.7m.

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