Subheading · Chapter 94 · Heading 9401

9401.80

9401.80: Seats (other than those of heading 9402), whether: other seats

Other seats

Official description Other seats

9401.80 is the HS subheading for other seats, 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 5.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 9401 80 00 00 Other seats 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£204m+8.8% · previous 12 months
Average import price£4.47 per kg
Jan 2024: £15.6mFeb 2024: £15.8mMar 2024: £15.5mApr 2024: £15.5mMay 2024: £15mJun 2024: £16.7mJul 2024: £16.9mAug 2024: £15.1mSept 2024: £14.4mOct 2024: £18mNov 2024: £18mDec 2024: £14mJan 2025: £13.3mFeb 2025: £16.4mMar 2025: £17.5mApr 2025: £15.6mMay 2025: £13.9mJun 2025: £16.6mJul 2025: £15.5mAug 2025: £14.4mSept 2025: £15mOct 2025: £19.1mNov 2025: £18.1mDec 2025: £15.4mJan 2026: £14.1mFeb 2026: £17.7mMar 2026: £21mApr 2026: £15.8mMay 2026: £16.8mJun 2026: £17.7mJul 2026: £18.6mAug 2026: £14.7m 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 £156.2m 76.6% +11.6%
Italy £9.5m 4.7% -14.7%
Poland £5.1m 2.5% +29.8%
Germany £4.2m 2.1% -8.4%
Netherlands £3.8m 1.8% -6.5%
Spain £3.5m 1.7% +25.4%
Israel £2.4m 1.2% +17.6%
France £2.2m 1.1% -17%

Same subheading in other tariffs

World trade in 2024

9401.80 · US$5.4bn

Trade value (US$) no reported trade < US$148.4kUS$148.4k+US$4.9m+US$28.6m+> US$117.8m

Exports: 178
  1. China: US$3.1bn
  2. Italy: US$411.1m
  3. Germany: US$257.9m
  4. Poland: US$206.2m
  5. Netherlands: US$136.4m
  6. Türkiye: US$117.8m
  7. United States: US$102m
  8. Spain: US$99.1m
  9. France: US$83.9m
  10. Mexico: US$78.1m
  11. Vietnam: US$66.5m
  12. Portugal: US$49.4m
  13. Denmark: US$46.7m
  14. Taiwan: US$40.6m
  15. Canada: US$34.7m
  16. United Kingdom: US$31.9m
  17. Lithuania: US$29.1m
  18. Sweden: US$28.6m
  19. Slovakia: US$26.8m
  20. Belgium: US$26m
  21. Romania: US$24m
  22. Indonesia: US$20.9m
  23. Hungary: US$18.7m
  24. South Korea: US$18.2m
  25. Malaysia: US$18.1m
  26. Hong Kong SAR China: US$17.8m
  27. Israel: US$17.4m
  28. Morocco: US$17.3m
  29. Guatemala: US$16.9m
  30. Czechia: US$16.8m
  31. India: US$15.2m
  32. Bulgaria: US$13.9m
  33. South Africa: US$11.8m
  34. Colombia: US$11.5m
  35. Japan: US$10.5m
  36. Estonia: US$10.3m
  37. Norway: US$9.2m
  38. Austria: US$8.2m
  39. Slovenia: US$7.7m
  40. Philippines: US$6.5m
  41. Brazil: US$6.3m
  42. Honduras: US$5.3m
  43. Albania: US$5m
  44. Australia: US$4.9m
  45. Thailand: US$4.8m
  46. Switzerland: US$4.5m
  47. Greece: US$4.3m
  48. United Arab Emirates: US$4m
  49. Peru: US$3.9m
  50. Finland: US$3.7m
  51. Russia: US$3.6m
  52. Latvia: US$3.2m
  53. North Macedonia: US$3.2m
  54. Ireland: US$3.1m
  55. Dominican Republic: US$2.6m
  56. Serbia: US$2.6m
  57. Bosnia & Herzegovina: US$2.4m
  58. Singapore: US$2.2m
  59. Paraguay: US$2m
  60. Ecuador: US$1.9m

Top exporters

RankCountryValueShare
1 China US$3.1bn 57.9%
2 Italy US$411.1m 7.7%
3 Germany US$257.9m 4.8%
4 Poland US$206.2m 3.8%
5 Netherlands US$136.4m 2.5%
6 Türkiye US$117.8m 2.2%
7 United States US$102m 1.9%
8 Spain US$99.1m 1.8%
9 France US$83.9m 1.6%
10 Mexico US$78.1m 1.5%

Top importers

RankCountryValueShare
1 United States US$1.4bn 25.8%
2 Germany US$433.3m 8.1%
3 France US$266.3m 5%
4 United Kingdom US$244.1m 4.5%
5 Netherlands US$240m 4.5%
6 Canada US$166.1m 3.1%
7 Japan US$164m 3.1%
8 Spain US$132m 2.5%
9 Poland US$130.7m 2.4%
10 Australia US$113.3m 2.1%

Binding rulings for similar goods 19

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.

  • N365341 U.S. CBP 29 September 2026 · 9401.80.60.30

    The tariff classification of a seat from Vietnam

  • N355283 U.S. CBP 18 November 2025 · 9401.80.40.46

    The tariff classification of seats from Vietnam

  • N350161 U.S. CBP 9 July 2025 · 9401.80.20.11

    The tariff classification of seating components from Thailand.

  • H330091 U.S. CBP 15 April 2024 · 9401.80.40.46

    Application for Further Review of Protest No. 2704-23-164303; Classification of Adjustable Baby Seats; Applicability of Section 301 Trade Remedy

  • N337927 U.S. CBP 20 February 2024 · 9401.80.40.46

    The tariff classification of a seat from China.

  • N336913 U.S. CBP 20 December 2023 · 9401.80.60.25

    The tariff classification of a seat from China.

  • 600012928 HMRC 2 May 2025 – 1 May 2028 · 9401 80 00 00

    2-seater faux rattan-effect bistro set. Used for garden seating. The set is made from polyethylene and resin. Sturdy seatbacks and armrests are paired with cushions for comfort and durability, while the stylish graphite colour scheme is sure to complement your garden or patio. The table features a…

19 rulings in total for this code

The UK Global Tariff has one tariff line for subheading 9401.80; the duty is duty-free.

Subheading 9401.80 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 seats into the UK came to £204m between September 2025 and August 2026 (up 9% on the year before); China supplied 77%, followed by Italy.

In 2024, countries exported other seats worth US$5.4bn (+5.8% year on year).

The largest exporter was China (US$3.1bn), followed by Italy.

Products classified here

Questions and answers

What is the HS code for seats (other than those of heading 9402), whether: other seats?

Seats (other than those of heading 9402), whether: other seats fall under HS subheading 9401.80, part of heading 9401, in section XX of the Harmonized System.

What is the import duty on seats (other than those of heading 9402)… in the UK?

Under the UK Global Tariff, imports under 9401.80 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 those of heading 9402)… in the EU?

Under the EU Combined Nomenclature, imports under 9401.80 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 those of heading 9402)…?

China, with US$3.1bn in 2024 (57.9% of world exports).

Which countries can export other 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 other 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 other seats from?

In the 12 months to August 2026, the largest suppliers were China (77%), Italy (5%) and Poland (3%), out of total imports of £204m.