9401.99: Seats (other than those of heading 9402), whether: parts, other

1. 9401 99 00 00 Other Free
2. 9401 99 10 00 Of seats of a kind used for aircraft Free
3. 9401 99 10 10 Of seats specially designed for the crew, for use in certain types of aircraft Free
4. 9401 99 10 90 Other Free
5. 9401 99 20 00 Of seats of a kind used for motor vehicles Free
6. 9401 99 20 10 Ratchet disk for use in the manufacture of reclining car seats Free
7. 9401 99 20 20 A high-mobility positioning cassette, -capable of operating within a temperature range of -40°c to 85°c, -enables controlled forward and backward movement of a vehicle seat, -integrated with the seat backrest via a steel cable system, preventing seat removal when the backrest is open and allowing it only when the backrest is closed, -constructed from glass fiber-reinforced, special alloy aluminum components and fitted with self-lubricating bushings made of polyoxymethylene (pom) and polytetrafluoroethylene (pfte) to minimize friction, -equipped with a locking system designed to remain secure under forces up to 20g, -requires a minimum force of 40n for normal operation Free
8. 9401 99 20 30 Latch seat system modules enabling seat sliding, latching and unlatching in random, independent positions along the rails: -with an integrated safety locking mechanism, -with a cassette architecture for integration with seat through screw connections, -with a housing made of a magnesium die-cast alloy, -with an anti-noise system, -interfacing with car rail systems, -without electronic control unit, -without semiconductors, -with a weight of 1475 g or more, but not more than 1619 g Free
9. 9401 99 20 90 Other Free
10. 9401 99 80 00 Other Free

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Preferential rates by country

UK: imports by month

last 12 months£1bn+10.4% · previous 12 months

Average import price£16.99 per kg

Main suppliers, last 12 months

Country	Value	Share	Change
China	£162.1m	15.9%	+21.8%
Morocco	£141.7m	13.9%	+4.5%
United States	£131.7m	12.9%	+22.6%
Poland	£109.3m	10.7%	-5.4%
France	£69.9m	6.9%	-3.9%
Germany	£68.5m	6.7%	+7.9%
Slovakia	£41.7m	4.1%	-13.9%
Italy	£40.9m	4%	+5.7%

Same subheading in other tariffs

EU 1.7% – 2.7% Third-country duty 3 tariff lines · average 2.4% Türkiye 1.7% – 2.7% Third-country duty 3 tariff lines · average 2.4% USA Free General (MFN) 4 tariff lines Canada Free Third-country duty 6 tariff lines Mexico Free – 25% Third-country duty 3 tariff lines · average 16.7% Brazil 18% Third-country duty 1 tariff line Argentina 18% Third-country duty 26 tariff lines Peru 6% Third-country duty 1 tariff line New Zealand 5% – 10% Third-country duty 12 tariff lines · average 6.7% Japan Free – 3.8% Third-country duty 3 tariff lines · average 2.5% Taiwan Free Third-country duty 1 tariff line GCC 5% Third-country duty 1 tariff line Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 2 tariff lines North Macedonia Free – 2.7% Third-country duty 3 tariff lines · average 1.8% Nigeria 10% Third-country duty 2 tariff lines

World trade in 2024

Top exporters

Rank	Country	Value	Share
1	Mexico	US$7bn	22%
2	China	US$5bn	14.1%
3	Czechia	US$3bn	7.8%
4	Poland	US$3bn	7.7%
5	United States	US$2bn	6.2%
6	Germany	US$2bn	6.1%
7	Vietnam	US$894m	2.7%
8	Romania	US$878m	2.7%
9	Canada	US$788m	2.4%
10	South Korea	US$767m	2.3%

Top importers

Rank	Country	Value	Share
1	United States	US$10bn	30.3%
2	Germany	US$4bn	12.2%
3	Czechia	US$2bn	6.8%
4	Mexico	US$2bn	5.2%
5	Canada	US$1bn	3.8%
6	Japan	US$1bn	3.7%
7	Poland	US$1bn	3.6%
8	United Kingdom	US$1bn	3.6%
9	Spain	US$983m	3%
10	Slovakia	US$925m	2.8%

Import duty on this product around the world 92

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
• 11number of duty-free countries (MFN)
• 45%highest: Bahamas, Uganda, Pakistan

92

Importing country	MFN duty	lines from – to	data year
Albania	0%		2023
Algeria	30%		2023
Armenia	0%		2023
Australia	3.3%	0% – 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	3%	0% – 6%	2023
Congo - Brazzaville	20%		2023
Costa Rica	4%	0% – 5%	2023
Dominican Republic	7%	0% – 14%	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	8.3%	0% – 10%	2023
Jamaica	20%		2023
Japan	2.5%	0% – 3.8%	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	13%	10% – 20%	2023
Malaysia	6.7%	0% – 20%	2023
Mali	10%		2023
Mauritius	30%		2023
Mongolia	5%		2023
Morocco	28%	2.5% – 40%	2023
Mozambique	7.5%		2023
Namibia	15%	0% – 20%	2023
Nepal	30%		2023
New Zealand	6.7%	5% – 10%	2023
Nicaragua	5%		2023
Niger	10%		2023
Nigeria	10%		2023
North Macedonia	5%	0% – 10%	2023
Norway	0%		2023
Oman	5%		2023
Pakistan	31%	20% – 35%	2023
Panama	7%	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	0%		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	1%	0% – 2%	2023
United States	0%		2023
Vanuatu	30%		2023
Vietnam	17%	0% – 20%	2023
Zambia	25%		2023
Zimbabwe	0.2%		2023

Tariff data years 2022–2023; rates may have changed since. · 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

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 29

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.

1. Suspension 30 June 2026 · Applies from: 16 July 2026

   Council Regulation (EU) 2026/1463 of 25 June 2026 amending Regulation (EU) 2021/2278 suspending the Common Customs Tariff duties referred to in Article 56(2), point (c), of Regulation (EU) No 952/2013 of the European Parliament and of the Council on certain agricultural and industrial products

   CELEX 32026R1463 · Source: eur-lex.europa.eu

2. Other 30 June 2026

   Update to Commodity Code structure to maintain dynamic alignment with the EU – 30 June 2026

   Trade Tariff news 6995 · Source: trade-tariff.service.gov.uk

3. Other 19 May 2026

   Update to VAT Z Coverage on Aircraft and Aircraft Parts – 19 May 2026

   Trade Tariff news 6334 · Source: trade-tariff.service.gov.uk

4. Anti-dumping 15 April 2026

   Mattresses From Malaysia: Preliminary Results and Rescission, in Part, of Antidumping Administrative Review; 2024-2025

   FR Doc. 2026-07302 · 91 FR 20095 · Source: federalregister.gov

5. Tariff change 26 January 2026 · Applies from: 30 January 2026

   Harmonized Tariff Schedule of the United States — 2026 HTS Revision 2

   2026HTSRev2 · Source: hts.usitc.gov

6. Tariff change 5 January 2026

   Corrected: Update to MFN Measure for Car Seats - Notification of Potential Repayment - 5th January 2026

   Trade Tariff news 3826 · Source: trade-tariff.service.gov.uk

Rule changes →

Code history

Since 2022; before, these goods were classified under 9401.90.

Questions and answers