Subheading · Chapter 94 · Heading 9401
9401.91: Seats (other than those of heading 9402), whether: parts, of wood
Official description Of wood
Subheading 9401.91 belongs to heading 9401 (seats (other than those of heading 9402), whether or not convertible into beds…) in chapter 94.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 9401 91 00 00 Of wood
- 9401 91 10 00 Of seats of a kind used for aircraft Free
- 9401 91 10 10 Of seats specially designed for the crew, for use in certain types of aircraft Free
- 9401 91 10 90 Other Free
- 9401 91 90 00 Other 2%
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 3
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
- Duty suspensionAirworthiness tariff suspension Free
- Applies to goods from
- all countries
- Legal act
- S.I. 2018/1249
- Documents
- C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
- Tariff lines
- on 2 of 3 lines
- 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)
- Tariff lines
- on 2 of 3 lines
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 – 2% |
| 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 |
|---|---|---|---|
 Ireland | £13.2m | 26.7% | +7.2% |
 Germany | £8.1m | 16.5% | +64.4% |
 Italy | £4.7m | 9.5% | -2% |
 Netherlands | £3.6m | 7.3% | +26.3% |
 France | £3.3m | 6.6% | -11.1% |
 United States | £2.8m | 5.7% | +49.8% |
 Poland | £2.5m | 5.2% | -45.3% |
 China | £2.4m | 4.9% | +44.3% |
Same subheading in other tariffs
EU 1.7% – 2.7% Third-country duty 2 tariff lines · average 2.2% 
Türkiye 1.7% – 2.7% Third-country duty 2 tariff lines · average 2.2% USA Free General (MFN) 3 tariff lines 
Canada Free General (MFN) 1 tariff line 
Mexico 25% General (MFN) 1 tariff line 
Brazil 16.2% General (MFN) 1 tariff line 
Argentina 18% General (MFN) 5 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 3 tariff lines 
Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free – 10% General (MFN) 2 tariff lines · average 5% 
Nigeria 10% General (MFN) 2 tariff lines World trade in 2024
Trade value (US$) no reported trade < US$364kUS$364k+US$8m+US$18m+> US$55m
Exports: 113
- China: US$126m
- Romania: US$61m
- Vietnam: US$60m
- Poland: US$55m
- Italy: US$47m
- United States: US$44m
- Germany: US$40m
- Mexico: US$36m
- France: US$25m
- Ireland: US$21m
- Czechia: US$18m
- Hungary: US$16m
- Lithuania: US$16m
- Slovakia: US$13m
- Ukraine: US$12m
- United Kingdom: US$12m
- Canada: US$11m
- Malaysia: US$11m
- Bosnia & Herzegovina: US$10m
- Serbia: US$10m
- Türkiye: US$9m
- Thailand: US$9m
- Spain: US$9m
- North Macedonia: US$9m
- Latvia: US$8m
- Indonesia: US$8m
- Netherlands: US$8m
- Slovenia: US$8m
- Portugal: US$7m
- Croatia: US$7m
- Estonia: US$6m
- Denmark: US$5m
- Sweden: US$5m
- Belgium: US$5m
- Bulgaria: US$5m
- Taiwan: US$3m
- Norway: US$2m
- Colombia: US$2m
- Belarus: US$2m
- Austria: US$2m
- Philippines: US$1m
- Guatemala: US$1m
- Switzerland: US$1m
- Tunisia: US$1m
- Cambodia: US$945k
- Japan: US$891k
- Hong Kong SAR China: US$878k
- South Korea: US$837k
- Honduras: US$834k
- United Arab Emirates: US$778k
- India: US$725k
- Argentina: US$483k
- Brazil: US$439k
- Russia: US$381k
- Morocco: US$364k
- South Africa: US$344k
- Finland: US$333k
- Laos: US$181k
- Israel: US$177k
- Egypt: US$163k
Trade value (US$) no reported trade < US$235kUS$235k+US$2m+US$11m+> US$27m
Imports: 186
- United States: US$169m
- Germany: US$74m
- United Kingdom: US$61m
- Poland: US$44m
- Mexico: US$33m
- Italy: US$27m
- France: US$26m
- Japan: US$22m
- Denmark: US$19m
- Canada: US$17m
- Romania: US$17m
- Spain: US$16m
- Netherlands: US$15m
- Austria: US$12m
- Sweden: US$12m
- Australia: US$11m
- Switzerland: US$11m
- Slovakia: US$11m
- Czechia: US$11m
- Vietnam: US$10m
- Norway: US$9m
- Belgium: US$9m
- Portugal: US$8m
- Hungary: US$7m
- China: US$7m
- Taiwan: US$6m
- United Arab Emirates: US$6m
- Bulgaria: US$5m
- Singapore: US$5m
- Lithuania: US$5m
- Finland: US$4m
- Croatia: US$4m
- Bosnia & Herzegovina: US$4m
- Thailand: US$3m
- South Korea: US$3m
- Cambodia: US$3m
- Slovenia: US$3m
- Saudi Arabia: US$3m
- Brazil: US$3m
- Kuwait: US$3m
- Türkiye: US$3m
- Nigeria: US$3m
- Israel: US$2m
- Algeria: US$2m
- North Macedonia: US$2m
- Ukraine: US$2m
- Djibouti: US$2m
- Pakistan: US$2m
- Malaysia: US$2m
- Philippines: US$2m
- Ireland: US$2m
- India: US$1m
- Greece: US$1m
- Serbia: US$1m
- Tunisia: US$1m
- Hong Kong SAR China: US$1m
- Azerbaijan: US$1m
- South Africa: US$1m
- Qatar: US$1m
- Iraq: US$1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$126m | 16.3% |
| 2 |  Romania | US$61m | 7.9% |
| 3 |  Vietnam | US$60m | 7.8% |
| 4 | Poland | US$55m | 7.1% |
| 5 | Italy | US$47m | 6% |
| 6 | United States | US$44m | 5.7% |
| 7 | Germany | US$40m | 5.2% |
| 8 | Mexico | US$36m | 4.6% |
| 9 | France | US$25m | 3.2% |
| 10 | Ireland | US$21m | 2.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$169m | 21.9% |
| 2 | Germany | US$74m | 9.6% |
| 3 | United Kingdom | US$61m | 7.9% |
| 4 | Poland | US$44m | 5.7% |
| 5 | Mexico | US$33m | 4.3% |
| 6 | Italy | US$27m | 3.5% |
| 7 | France | US$26m | 3.4% |
| 8 | Japan | US$22m | 2.8% |
| 9 |  Denmark | US$19m | 2.5% |
| 10 | Canada | US$17m | 2.2% |
Import duty on this product around the world 93
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.
- 10%median duty
- 13number of duty-free countries (MFN)
- 45%highest: Bahamas, Morocco, Uganda
93
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Albania | 0% | 2023 | |
 Algeria | 30% | 2023 | |
 Armenia | 0% | 2023 | |
 Australia | 5% | 2023 | |
 Bahamas | 45% | 2022 | |
 Bahrain | 5% | 2023 | |
 Belize | 20% | 2023 | |
 Benin | 10% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bosnia & Herzegovina | 10% | 2022 | |
 Botswana | 15% | 0% – 20% | 2023 |
 Burkina Faso | 10% | 2023 | |
 Burundi | 25% | 2023 | |
 Cameroon | 20% | 2023 | |
| Canada | 0% | 2023 | |
 Central African Republic | 20% | 2023 | |
 Chad | 20% | 2023 | |
| China | 0% | 2023 | |
 Congo - Brazzaville | 20% | 2023 | |
 Costa Rica | 5% | 2023 | |
 Dominican Republic | 20% | 2023 | |
 El Salvador | 5% | 2022 | |
 Equatorial Guinea | 20% | 2023 | |
 Eswatini | 15% | 0% – 20% | 2023 |
| European Union (27 countries) | 2.2% | 1.7% – 2.7% | 2023 |
 Fiji | 5% | 2023 | |
 French Polynesia | 13% | 2023 | |
 Gabon | 20% | 2023 | |
 Gambia | 10% | 2023 | |
 Ghana | 10% | 2023 | |
 Guatemala | 5% | 2023 | |
 Guinea | 10% | 2023 | |
 Guinea-Bissau | 10% | 2023 | |
 Honduras | 5% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 25% | 2023 | |
 Indonesia | 10% | 2023 | |
 Jamaica | 20% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 13% | 0% – 25% | 2023 |
 Kazakhstan | 0% | 2023 | |
 Kenya | 25% | 2023 | |
 Kuwait | 5% | 2023 | |
 Lesotho | 15% | 0% – 20% | 2023 |
 Liberia | 10% | 2023 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malaysia | 0% | 2023 | |
 Maldives | 23% | 0% – 50% | 2023 |
 Mali | 10% | 2023 | |
 Mauritius | 30% | 2023 | |
 Mongolia | 5% | 2023 | |
 Morocco | 40% | 2023 | |
 Mozambique | 7.5% | 2023 | |
 Namibia | 15% | 0% – 20% | 2023 |
 Nepal | 30% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 5% | 2023 | |
 Niger | 10% | 2023 | |
| Nigeria | 10% | 2023 | |
| North Macedonia | 5% | 0% – 10% | 2023 |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 20% | 2023 | |
 Panama | 9% | 3% – 15% | 2023 |
 Papua New Guinea | 15% | 2023 | |
 Philippines | 15% | 2023 | |
 Qatar | 5% | 2023 | |
 Rwanda | 25% | 2023 | |
 Saudi Arabia | 15% | 2023 | |
 Senegal | 10% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 10% | 2023 | |
 South Africa | 15% | 0% – 20% | 2023 |
 South Korea | 8% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 25% | 2023 | |
 St Vincent & the Grenadines | 20% | 2023 | |
| Switzerland | 6.6%* | 5.7% – 7.6% | 2023 |
 Tanzania | 25% | 2023 | |
 Thailand | 10% | 2023 | |
 Togo | 10% | 2023 | |
| Türkiye | 9.7% | 1.7% – 18% | 2023 |
 Uganda | 35% | 2023 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0.7% | 0% – 2% | 2023 |
| United States | 0% | 2023 | |
 Vanuatu | 30% | 2023 | |
| Vietnam | 20% | 2023 | |
 Zambia | 25% | 2023 | |
 Zimbabwe | 0.2% | 2023 |
Tariff data years 2022–2023; 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
- 82119 Parts of the seats of subgroup 821.1
- End use (BEC Rev. 5)
- Intermediate goods · BEC 311220
- CPC 2.1 product
- 38160 Parts of furniture
- ISIC Rev. 4 activity
- 3100 Manufacture of furniture
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 9401.90 | changed |
| 2012 | 9401.90 | changed |
| 2007 | 9401.90 | changed |
| 2002 | 9401.90 | changed |
| 1996 | 9401.90 | changed |
| 1992 | 9401.90 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 1
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.
- N343523 U.S. CBP
The tariff classification of seat components 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.
- Other
Update to VAT Z Coverage on Aircraft and Aircraft Parts – 19 May 2026
Trade Tariff news 6334 · Source: trade-tariff.service.gov.uk
Code history
Since 2022; before, these goods were classified under 9401.90.
The UK Global Tariff divides subheading 9401.91 into 3 tariff lines; the duty is between 0% and 2% (average 0.7%). 2 of them are duty-free.
In the EU Combined Nomenclature, subheading 9401.91 covers 2 tariff lines and the duty is between 1.7% and 2.7%.
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 – 2%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of these goods into the UK came to £49.3m between September 2025 and August 2026 (up 6% on the year before); Ireland supplied 27%, followed by Germany.
In 2024, countries exported these goods worth US$773m (−5.1% year on year).
The largest exporter was China (US$126m), followed by Romania.
Questions and answers
What is the HS code for seats (other than those of heading 9402), whether: parts, of wood?
Seats (other than those of heading 9402), whether: parts, of wood fall under HS subheading 9401.91, 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 9401.91 from countries without a preferential agreement are charged at 0% to 2%, depending on the line. 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 9401.91 from countries without a preferential agreement are charged at 1.7% to 2.7%, depending on the line. 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$126m in 2024 (16.3% 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 – 2% 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 Ireland (27%), Germany (17%) and Italy (10%), out of total imports of £49.3m.