HS Code 9401.79 : Other seats, with metal frames, Other
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
Tariff data verified: July 2026
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for other seats, with metal frames, other is 9401.79. Under the 2026 United States (USITC HTS), the representative MFN general duty rate is Free [USITC HTS Tariff Schedule 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 94
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof
Heading 9401
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof
Subheading .79
.79
Other seats, with metal frames, Other
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyNetherlandsBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
United States (USITC HTS 2026)
9401.79.00
MODULE 5: US IMPORT DUTY & FEE BREAKDOWN (LANDED COST STACK)
Federal Import VAT / GST
0.00%
US Has NO Federal VAT
Notice: Duty rates and trade remedies change frequently (Section 301, Section 232, anti-dumping orders, de minimis thresholds). Duty calculations are estimates for informational purposes only. Always verify exact rates with U.S. Customs and Border Protection (CBP) or a licensed customs broker prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Other seats, with metal frames, Other
MODULE 11: Official CBP CROSS Binding Classification Rulings
| Ruling # | Subject / Product Description | HTS Code | Ruling Date | Precedent Link |
|---|---|---|---|---|
| N281624 | The tariff classification of an outdoor chair from China. | 9401.79.0015 | 2016-12-16 | View Precedent N281624 → |
| R00565 | The tariff classification of a stacking chair from China. | 9401.79.0050 | 2004-07-19 | View Precedent R00565 → |
| 888698 | The tariff classification of a combination cane and chair fromEngland. | 9401.79.0015 | 1993-08-17 | View Precedent 888698 → |
| F80528 | The tariff classification of a beach chair with back pouch from China. | 9401.79.0015 | 1999-12-13 | View Precedent F80528 → |
US National HTS Tariff Lines (9401.79)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 9401.79.00 | Other seats, with metal frames, Other | Free | Free | 45% | — |
| 9401.79.00.01 | Other seats, with metal frames, Other, Highchairs and booster seats | Free | Free | Rate on request | No. |
| 9401.79.00.02 | Other seats, with metal frames, Other, Infant walkers | Free | Free | Rate on request | No. |
| 9401.79.00.03 | Other seats, with metal frames, Other, Bouncers with seats | Free | Free | Rate on request | No. |
| 9401.79.00.04 | Other seats, with metal frames, Other, Swings for children | Free | Free | Rate on request | No. |
| 9401.79.00.06 | Other seats, with metal frames, Other, Stationary activity centers for children | Free | Free | Rate on request | No. |
| 9401.79.00.11 | Other seats, with metal frames, Other, Other, Outdoor, With textile covered cushions or textile seating or backing material, Household | Free | Free | Rate on request | No. |
| 9401.79.00.15 | Other seats, with metal frames, Other, Other, Outdoor, With textile covered cushions or textile seating or backing material, Other | Free | Free | Rate on request | No. |
| 9401.79.00.25 | Other seats, with metal frames, Other, Other, Outdoor, Other, Household | Free | Free | Rate on request | No. |
| 9401.79.00.35 | Other seats, with metal frames, Other, Other, Outdoor, Other, Other | Free | Free | Rate on request | No. |
| 9401.79.00.46 | Other seats, with metal frames, Other, Other, Other, Household | Free | Free | Rate on request | No. |
| 9401.79.00.50 | Other seats, with metal frames, Other, Other, Other, Other | Free | Free | Rate on request | No. |
US 10-Digit Statistical HTS Breakout (9401.79)
11 Declarable Lines · USITC 2026
⚠️ Section 301 (China) Additional Tariff Alert
Heading 9903.88.69
If imported from China, merchandise under this HTS line carries an additional Section 301 tariff (see HTS heading 9903.88.69). Applicable Section 301 rates depend on country of origin — verify exact rate and exemptions at hts.usitc.gov.
| 10-Digit HTS Code | Statistical Description | General MFN Rate | FTA / Special Rate | Unit |
|---|---|---|---|---|
| 9401.79.00.01 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other Highchairs and booster seats | Free | Base MFN | No. |
| 9401.79.00.02 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other Infant walkers | Free | Base MFN | No. |
| 9401.79.00.03 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other Bouncers with seats | Free | Base MFN | No. |
| 9401.79.00.04 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other Swings for children | Free | Base MFN | No. |
| 9401.79.00.06 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other Stationary activity centers for children | Free | Base MFN | No. |
| 9401.79.00.11 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other Other: Outdoor: With textile covered cushions or textile seating or backing material: Household | Free | Base MFN | No. |
| 9401.79.00.15 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other Other: Outdoor: With textile covered cushions or textile seating or backing material: Other | Free | Base MFN | No. |
| 9401.79.00.25 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other Other: Outdoor: Other: Household | Free | Base MFN | No. |
| 9401.79.00.35 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other Other: Outdoor: Other: Other | Free | Base MFN | No. |
| 9401.79.00.46 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other Other: Other: Household | Free | Base MFN | No. |
| 9401.79.00.50 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other Other: Other: Other | Free | Base MFN | No. |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 9401.10 | Subheading under Heading 9401 | HS 9401.10 undefined Duty & Entry Rules → |
| 9401.20 | Subheading under Heading 9401 | HS 9401.20 undefined Duty & Entry Rules → |
| 9401.31 | Subheading under Heading 9401 | HS 9401.31 undefined Duty & Entry Rules → |
| 9401.39 | Subheading under Heading 9401 | HS 9401.39 undefined Duty & Entry Rules → |
MODULE 13: Industry Classification & Crosswalk Mesh (NAICS & Schedule B)
U.S. Census NAICS Code
U.S. Census Schedule B (Exports)
Official Primary Sources & Authority References
USITC HTS Chapter 94 Tariff Schedule (2026) ↗
Official U.S. 10-digit tariff lines and general duty rates for Other seats, with metal frames, Other.
CBP CROSS Ruling Database (9401.79) ↗
Binding customs classification precedents for Heading 9401.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Other seats, with metal frames, Other?
Under WCO Harmonized System 2022 and United States (USITC HTS), Other seats, with metal frames, Other is classified under HS 9401.79 (Heading 9401, Chapter 94). The representative US MFN general duty rate is Free.
How is HS 9401.79 distinguished within Heading 9401 (Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof)?
Heading 9401 covers Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. Subheading 9401.79 specifically isolates Other seats, with metal frames, Other. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 9401.
What are the primary candidate subheadings related to HS 9401.79?
Related subheadings under Heading 9401 include 9401.10, 9401.20, 9401.31, 9401.39, 9401.41, 9401.49, 9401.52, 9401.53. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Other seats, with metal frames, Other?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 9401.79 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Other seats, with metal frames, Other?
Commercial shipments of Other seats, with metal frames, Other with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 9401.79?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What U.S. Census NAICS industry code corresponds to HS 9401.79?
HS 9401.79 maps to NAICS code 337126 (Household and Institutional Furniture and Kitchen Cabinet Manufacturing) under official U.S. Census Bureau trade concordance tables.
Does the United States assess federal VAT or GST on imports of HS 9401.79?
No. The United States does NOT charge a federal Value-Added Tax (VAT) or Goods and Services Tax (GST) on imports. Importers pay customs duty + MPF + HMF (if ocean freight).
How are Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF) calculated?
MPF is assessed at 0.3464% of entered value (min $32.71, max $634.62 per entry). HMF is assessed at 0.125% on ocean freight shipments entering US ports.
What is the Section 321 de minimis duty-free threshold for HS 9401.79?
Under Section 321 (19 U.S.C. 1321), eligible shipments valued at $800 USD or less imported by one person on one day enter duty-free and tax-free.
What U.S. Customs bond requirements apply to commercial entries under HS 9401.79?
Formal entries with customs value exceeding $2,500 USD require a continuous customs entry bond (CBP Form 301) to guarantee payment of duties, taxes, and fees.
What Importer Security Filing (ISF 10+2) rules apply to ocean imports of HS 9401.79?
Ocean container shipments bound for US ports require electronic ISF 10+2 submission via ACE at least 24 hours before loading at foreign ports.
How do USMCA preference rules apply to commercial imports under HS 9401.79?
Qualifying originating goods from Canada or Mexico meeting USMCA tariff-shift or Regional Value Content (RVC) rules enter duty-free under SPI code 'P'.
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