HS HEADING 9401

Seats (not those of heading no. 9402), whether or not convertible into beds and parts thereof

HEADING

9401

CHAPTER

94 — Furniture; bedding, mattresses; lamps and lighting fittings

6-digit subheadings (16)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

9401.10

Seats; of a kind used for aircraft

9401.20

Seats; of a kind used for motor vehicles

9401.31

Seats; swivel with variable height adjustment of wood, excluding medical, surgical, dental, veterinary or barber furniture

9401.39

Seats; swivel with variable height adjustment of other than wood, excluding medical, surgical, dental, veterinary or barber furniture

9401.41

Seats; convertible into beds of wood, other than garden seats or camping equipment

9401.49

Seats; convertible into beds of other than wood, other than garden seats or camping equipment

9401.52

Seats; of bamboo

9401.53

Seats; of rattan

9401.59

Seats; of cane, osier or similar materials, other than bamboo or rattan

9401.61

Seats; with wooden frames, upholstered, (excluding medical, surgical, dental, veterinary or barber furniture)

9401.69

Seats; with wooden frames, not upholstered, (excluding medical, surgical, dental, veterinary or barber furniture)

9401.71

Seats; with metal frames, upholstered, (excluding medical, surgical, dental, veterinary or barber furniture)

9401.79

Seats; with metal frames, not upholstered, (excluding medical, surgical, dental, veterinary or barber furniture)

9401.80

Seats; n.e.c. in heading no. 9401, (excluding medical, surgical, dental, veterinary or barber furniture)

9401.91

Seats; parts, of wood, (other than for use in the assembly of motor vehicles as determined by the minister, other than automotive)

9401.99

Seats; parts, (of other than wood) for use in the assembly of motor vehicles as determined by the minister

Chapter 94 classification notes

Anti-dumping duties on Chinese wooden bedroom furniture in US (significant rates since 2004). Flammability testing required in many markets. Bulky items mean freight costs are proportionally high. Formaldehyde emission standards (CARB/EPA/EU) apply to composite wood.

Frequent misclassification in this chapter

Outdoor furniture (garden furniture) has its own subheadings separate from indoor. Lighting fixtures (9405) vs electrical parts of lamps (8536) — the complete fitting is Ch. 94, the switch alone is Ch. 85.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 94

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