Heading 9401

Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof

88 declarable lines

Heading 9401 covers seats and seat parts, other than medical or dental furniture of heading 9402. It is split first by seat type, such as aircraft seats, motor vehicle seats, swivel seats with height adjustment, seats convertible into beds, and seats of cane, osier, bamboo or similar materials, then the remaining seats are split by frame material: wood, metal, rubber or plastics, and other. A separate group covers parts, split by part material and by the kind of seat the part fits. All declarable lines in this heading carry a general (MFN) rate of Free.

Products in this heading

Wooden upholstered dining chairs for the home
Metal-framed upholstered sofas and household seating
Swivel office chairs with variable height adjustment
Car and truck seats (motor vehicle seats)
Bamboo or rattan chairs and seats
Child safety seats with a detachable hard-shell seat
Stationary activity centers and infant walkers with seats
Wooden chair frames and other seat parts

How to choose the right subheading

Intended use of the seat: aircraft, motor vehicle, or general use
Whether the seat swivels with variable height adjustment or converts into a bed
Frame or body material: wood, metal, rubber or plastics, cane/osier/bamboo, or other
Whether the seat is upholstered or not
Whether the article is a complete seat or a part, and for parts the material and the kind of seat it fits

Often confused with

Hospital beds and dentists' chairs
Medical, surgical and dental furniture has its own heading.
Heading 9402
Tables, cabinets and other non-seat furniture
Furniture other than seats and their parts is classified in 9403.
Heading 9403
Mattresses, cushions and pillows
Bedding and similar stuffed articles go to 9404 even when used with seats.
Heading 9404
Lamps and lighting fittings
Lighting is covered by 9405, not by seat furniture.
Heading 9405
Prefabricated buildings
Prefabricated structures are classified in 9406.
Heading 9406

Frequently asked questions

What is the HTS code for a wooden upholstered household chair?

A wooden-framed upholstered household chair other than of teak is classified under 9401.61.40.11, with a general (MFN) rate of Free. Teak chairs have their own lines, such as 9401.61.20.11 for plantation-harvested teak household chairs, also Free.

What is the duty on a metal-framed upholstered household chair?

It is classified under 9401.71.00.11 and the general (MFN) rate is Free. Metal-framed upholstered seats for children, such as highchairs and booster seats, use 9401.71.00.01, also Free.

How do I classify a swivel chair with variable height adjustment?

Classify by material: wooden swivel seats go to 9401.31.00.00 (general (MFN) rate Free) and other household swivel seats go to 9401.39.00.10 (general (MFN) rate Free). Non-household swivel seats of other materials use 9401.39.00.30, also Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.