Seats — HTS 9401
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof
Chapter 94 › Heading 9401
2026 HTS Rev 19 Synced Rules verified Operational
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
HTS heading 9401 is a broad product category for seats and parts of seats, other than the specialized seats covered by heading 9402. It can include chairs, stools, seats for vehicles, and seats that can convert into beds, depending on the product’s design and the tariff’s detailed subheadings. The heading can also cover identifiable seat parts.
To reach the correct 8-digit HTSUS code, start with the product’s primary function and physical characteristics, then follow the subheading structure under 9401. The detailed codes commonly distinguish products by type of seat, whether they are upholstered or otherwise padded, whether they are designed for a particular vehicle or use, and the material or construction of the frame. Read all subheading notes and descriptions carefully; the correct classification may depend on the complete item, not just its most visible material.
What to check
- Confirm that the item is a seat or identifiable seat part and is not excluded by heading 9402 or another heading.
- Describe the seat’s design, intended use, convertibility, upholstery or padding, and frame or structural material.
- Check whether the tariff separates the product by seat type, vehicle use, material, or construction before choosing the 8-digit code.
- Use the full HTSUS subheading wording and any relevant legal notes; do not classify from a product title or photo alone.
- Keep specifications, technical drawings, bills of materials, and supplier information available, and ask a customs broker to review borderline classifications.
HTS heading 9401 summary
Seats is a 4-digit product category containing 1 published product-code lines in this snapshot. A heading does not carry one universal duty rate; classification must be narrowed to the line matching the product facts.
How to find your code in this category
A heading is a product category. To get the exact duty, narrow from this 4-digit heading to a sub-category (usually by material), then open the 8-digit code that matches your product.
Open any code in the tables below to see its exact duty rate, a duty calculator (enter your shipment value → estimated duty and landed cost), the rate-change history chart, and the country-by-country breakdown (including Section 301/232 add-on duties).
Why you have to click in: a single category can contain products with very different duties. The rate depends on the specific product — its material and construction — and on the country of origin, and those only get pinned down at the 8-digit code level. That is why this page points you to codes instead of showing one rate for the whole category.
Sub-categories
| Code | Description |
|---|---|
| 9401.10 | Seats of a kind used for aircraft |
| 9401.80 | Other seats |
Product codes & duty rates
👇 Each row is a specific product code — click a blue code to open its full page with exact duty rates by country, the rate-history chart, and a duty calculator. 👉
| Code | Description | General (MFN) | Special | Column 2 |
|---|---|---|---|---|
| 9401.20.00.00 👉 | Seats of a kind used for motor vehicles | Free | — | 25% |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS heading 9401?
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. To classify a specific item you must pick the matching sub-category and 8-digit code above; the right choice usually depends on the material and construction of the product.
How do I choose the right code within this category?
Start from the sub-categories (typically divided by material—for example cotton versus man-made fibers), then open the active 8- or 10-digit code that matches the product. When unsure, a licensed customs broker or a CBP binding ruling can confirm the classification.
Reference information only, not customs, legal, or classification advice. Confirm the current code and rate against the official HTS before you import.