Subheading · Chapter 94 · Heading 9402

9402.10

9402.10: Dentists', barbers' or similar chairs and parts thereof

Subheading 9402.10 belongs to heading 9402 (medical, surgical, dental or veterinary furniture) 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: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 9402 10 00 00 Dentists', barbers' or similar chairs and parts thereof 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 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 controlRestriction on entry into free circulation
    Applies to goods from
    Iraq, Ukraine
    Legal act
    S.I. 2020/707, S.I. 2022/395
    Documents
    • 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 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£20.9m-1.7% · previous 12 months
Average import price£7.50 per kg
Jan 2024: £2.2mFeb 2024: £2.9mMar 2024: £2.3mApr 2024: £2.2mMay 2024: £1.4mJun 2024: £1.3mJul 2024: £1.6mAug 2024: £1.3mSept 2024: £1.9mOct 2024: £1.5mNov 2024: £2.1mDec 2024: £1.4mJan 2025: £1.9mFeb 2025: £1.3mMar 2025: £2.1mApr 2025: £1.6mMay 2025: £1.8mJun 2025: £1.8mJul 2025: £1.8mAug 2025: £2mSept 2025: £1.7mOct 2025: £2.3mNov 2025: £2.3mDec 2025: £1.5mJan 2026: £1.5mFeb 2026: £2.1mMar 2026: £2.1mApr 2026: £1.2mMay 2026: £1.2mJun 2026: £1.5mJul 2026: £1.8mAug 2026: £1.6m 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 £7m 33.6% -11.2%
Japan £4.9m 23.3% +41.6%
United States £4.2m 20.1% +5.9%
Italy £924k 4.4% -13.1%
Germany £773k 3.7% +19%
Denmark £571k 2.7% -46.9%
Poland £512k 2.5% +68.4%
Spain £304k 1.5% -19.3%

Same subheading in other tariffs

World trade in 2024

9402.10 · US$671m

Trade value (US$) no reported trade < US$84kUS$84k+US$689k+US$8m+> US$42m

Exports: 121
  1. China: US$316m
  2. Italy: US$57m
  3. United States: US$52m
  4. Germany: US$42m
  5. Japan: US$36m
  6. Vietnam: US$32m
  7. Spain: US$20m
  8. Finland: US$13m
  9. Denmark: US$13m
  10. Poland: US$10m
  11. Taiwan: US$10m
  12. Türkiye: US$8m
  13. South Korea: US$8m
  14. Netherlands: US$7m
  15. France: US$6m
  16. United Kingdom: US$5m
  17. Switzerland: US$4m
  18. Czechia: US$3m
  19. Brazil: US$3m
  20. Austria: US$3m
  21. India: US$3m
  22. Hungary: US$2m
  23. Belgium: US$2m
  24. Sweden: US$2m
  25. Portugal: US$2m
  26. Canada: US$2m
  27. Slovakia: US$1m
  28. Australia: US$811k
  29. Thailand: US$703k
  30. Slovenia: US$689k
  31. Colombia: US$507k
  32. Israel: US$489k
  33. Estonia: US$462k
  34. South Africa: US$443k
  35. Lithuania: US$425k
  36. Malaysia: US$397k
  37. Hong Kong SAR China: US$384k
  38. Greece: US$353k
  39. Singapore: US$290k
  40. Sri Lanka: US$274k
  41. Ireland: US$240k
  42. Croatia: US$230k
  43. Bosnia & Herzegovina: US$220k
  44. Serbia: US$195k
  45. Mexico: US$188k
  46. Bulgaria: US$188k
  47. Norway: US$184k
  48. Egypt: US$162k
  49. Latvia: US$157k
  50. United Arab Emirates: US$146k
  51. Saudi Arabia: US$142k
  52. Indonesia: US$139k
  53. Romania: US$139k
  54. Albania: US$127k
  55. Tunisia: US$126k
  56. Luxembourg: US$112k
  57. El Salvador: US$101k
  58. Argentina: US$94k
  59. Gibraltar: US$84k
  60. Fiji: US$83k

Top exporters

RankCountryValueShare
1 China US$316m 47.2%
2 Italy US$57m 8.5%
3 United States US$52m 7.8%
4 Germany US$42m 6.3%
5 Japan US$36m 5.3%
6 Vietnam US$32m 4.8%
7 Spain US$20m 3%
8 Finland US$13m 1.9%
9 Denmark US$13m 1.9%
10 Poland US$10m 1.5%

Top importers

RankCountryValueShare
1 United States US$145m 21.7%
2 Germany US$46m 6.8%
3 France US$36m 5.4%
4 United Kingdom US$28m 4.1%
5 Spain US$27m 4%
6 Canada US$26m 3.9%
7 Poland US$26m 3.8%
8 Netherlands US$24m 3.6%
9 Malaysia US$20m 3%
10 Italy US$16m 2.3%

Import duty on this product around the world 164

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.

  • 6%median duty
  • 50number of duty-free countries (MFN)
  • 40%highest: Iran, Bahamas, Algeria

164

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 0% 2023
Algeria 30% 2023
Angola 0% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 10% 2021 · HS 2007
Argentina 18% 2023 · HS 2017
Armenia 5% 2023
Aruba 12% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 35% 2022
Bahrain 5% 2023
Bangladesh 10% 2023 · HS 2017
Barbados 10% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 10% 2023
Benin 13% 5% – 20% 2023
Bermuda 25% 2023
Bhutan 0% 2022
Bolivia 15% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 0% 2023
Brazil 18% 2023 · HS 2017
Brunei 5% 2023 · HS 2017
Burkina Faso 13% 5% – 20% 2023
Burundi 13% 0% – 25% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 7.5% 5% – 10% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 7.5% 5% – 10% 2023
Chad 7.5% 5% – 10% 2023
Chile 6% 2023 · HS 2017
China 0% 2023
Colombia 2.5% 0% – 5% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 7.5% 5% – 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 0% 2023
Côte d’Ivoire 13% 5% – 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 10% 2023 · HS 2017
Dominican Republic 10% 0% – 20% 2023
Ecuador 15% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 7.5% 5% – 10% 2023
Eswatini 0% 2023
Ethiopia 28% 20% – 35% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 5% 2023
Gabon 7.5% 5% – 10% 2023
Gambia 13% 5% – 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 13% 5% – 20% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 10% 2023 · HS 2012
Guatemala 0% 2023
Guinea 13% 5% – 20% 2023
Guinea-Bissau 13% 5% – 20% 2023
Guyana 10% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Iran 40% 2020 · HS 2017
Israel 9% 6% – 12% 2022 · HS 2017
Jamaica 10% 2023
Japan 0% 2023
Jordan 2.5% 0% – 5% 2023
Kazakhstan 0% 2023
Kenya 13% 0% – 25% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 13% 5% – 20% 2023
Libya 2.5% 0% – 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 7.5% 5% – 10% 2023
Malawi 10% 2021 · HS 2017
Malaysia 0% 2023
Maldives 10% 5% – 20% 2023
Mali 13% 5% – 20% 2023
Mauritania 13% 5% – 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 15% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 0% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 0% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 20% 2023
Myanmar (Burma) 4.5% 1.5% – 7.5% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 5% 2023
New Zealand 0% 2023
Nicaragua 0% 2023
Niger 13% 5% – 20% 2023
Nigeria 13% 5% – 20% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 12% 3% – 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 9% 6% – 12% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 18% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 7.8% 7% – 8.5% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 13% 0% – 25% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 13% 5% – 20% 2023
Seychelles 0% 2023
Sierra Leone 13% 5% – 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 0% 2023
South Korea 0% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 10% 2023
St Lucia 10% 2023 · HS 2012
St Pierre & Miquelon 6% 2021 · HS 2017
St Vincent & the Grenadines 10% 2023
Sudan 15% 0% – 40% 2021 · HS 2017
Suriname 10% 2023 · HS 2007
Switzerland 0% 2023
Syria 20% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 13% 0% – 25% 2023
Thailand 20% 2023
Togo 13% 5% – 20% 2023
Tonga 3% 2023 · HS 2017
Trinidad & Tobago 10% 2023 · HS 2012
Türkiye 30% 2023
Tuvalu 19% 2017 · HS 2017
Uganda 13% 0% – 25% 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 0% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 18% 2023 · HS 2017
Vietnam 0% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 0% 2023
Zimbabwe 0.1% 2023

Tariff data years 2017–2023; 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
8724 Medical, dental, surgical/veterinary furniture (e.g., operating tables, examination tables, hospital beds with mechanical fittings, dentists; chairs); barbers’ chairs & similar chairs with rotating, reclining & elevating movements; parts of the for
End use (BEC Rev. 5)
Capital goods · BEC 712020
CPC 2.1 product
48180 Medical, surgical, dental or veterinary furniture; barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements
ISIC Rev. 4 activity
3250 Manufacture of medical and dental instruments and supplies

Earlier HS editions

HSCode
20179402.10unchanged
20129402.10unchanged
20079402.10unchanged
20029402.10unchanged
19969402.10unchanged
19929402.10unchanged

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.

  • N300279 U.S. CBP 7 September 2018 · 9402.10.00.00

    The tariff classification of a barber chair 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.

  1. US Tariff change

    Notice of Determination and Request for Comments Concerning Action Pursuant to Section 301: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov

Rule changes →

The UK Global Tariff has one tariff line for subheading 9402.10; the duty is duty-free.

Subheading 9402.10 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 these goods into the UK came to £20.9m between September 2025 and August 2026 (down 2% on the year before); China supplied 34%, followed by Japan.

In 2024, countries exported these goods worth US$671m (+8.3% year on year).

The largest exporter was China (US$316m), followed by Italy.

Products classified here

Questions and answers

What is the HS code for dentists', barbers' or similar chairs and parts thereof?

Dentists', barbers' or similar chairs and parts thereof fall under HS subheading 9402.10, part of heading 9402, in section XX of the Harmonized System.

What is the import duty on dentists', barbers' or similar chairs and parts… in the UK?

Under the UK Global Tariff, imports under 9402.10 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 dentists', barbers' or similar chairs and parts… in the EU?

Under the EU Combined Nomenclature, imports under 9402.10 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 dentists', barbers' or similar chairs and parts…?

China, with US$316m in 2024 (47.2% 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 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 China (34%), Japan (23%) and United States (20%), out of total imports of £20.9m.

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Typical products

Everyday names, not part of the legal text.