HS Heading 9401 : Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof
HEADING DEFINITION & DISAMBIGUATION
HS Heading 9401 encompasses seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. It classifies 16 6-digit WCO subheadings within Chapter 94 under the Harmonized System [USITC HTS 2026].
Subheadings Under Heading 9401
| HS Code | WCO 6-Digit Subheading Description | Chapter | Operational Package |
|---|---|---|---|
| 9401.10 | Seats of a kind used for aircraft | 94 | View 9401.10 Package → |
| 9401.20 | Seats of a kind used for motor vehicles | 94 | View 9401.20 Package → |
| 9401.31 | Swivel seats with variable height adjustment, Of wood | 94 | View 9401.31 Package → |
| 9401.39 | Swivel seats with variable height adjustment, Other | 94 | View 9401.39 Package → |
| 9401.41 | Seats other than garden seats or camping equipment, convertible into beds, Of wood | 94 | View 9401.41 Package → |
| 9401.49 | Seats other than garden seats or camping equipment, convertible into beds, Other | 94 | View 9401.49 Package → |
| 9401.52 | Seats of cane, osier, bamboo or similar materials, Of bamboo | 94 | View 9401.52 Package → |
| 9401.53 | Seats of cane, osier, bamboo or similar materials, Of rattan | 94 | View 9401.53 Package → |
| 9401.59 | Seats of cane, osier, bamboo or similar materials, Other | 94 | View 9401.59 Package → |
| 9401.61 | Other seats, with wooden frames, Upholstered | 94 | View 9401.61 Package → |
| 9401.69 | Other seats, with wooden frames, Other | 94 | View 9401.69 Package → |
| 9401.71 | Other seats, with metal frames, Upholstered | 94 | View 9401.71 Package → |
| 9401.79 | Other seats, with metal frames, Other | 94 | View 9401.79 Package → |
| 9401.80 | Other seats | 94 | View 9401.80 Package → |
| 9401.91 | Parts, Of wood | 94 | View 9401.91 Package → |
| 9401.99 | Parts, Other | 94 | View 9401.99 Package → |
DISAMBIGUATION & CLASSIFICATION GUIDE
How to Select the Correct Subheading Under Heading 9401
Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.
Official Primary Sources & Authority References
USITC HTS Heading 9401 ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
CBP e-Rulings database for Heading 9401 precedent rulings.
WCO Nomenclature ↗
World Customs Organization Harmonized System 2022 nomenclature standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.
Heading 9401 Frequently Asked Questions (FAQ)
What commercial articles are grouped under HS Heading 9401?
HS Heading 9401 covers Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, grouping 16 6-digit WCO subheadings.
How are 6-digit subheadings structured under Heading 9401?
Subheadings under Heading 9401 range from 9401.11 to 9401.90, classifying goods by processing state, origin, or material composition.
What is the representative US import duty rate for Heading 9401?
US MFN general duty rates for Heading 9401 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.
Are Section 301 tariffs applicable to goods under Heading 9401?
Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).
What PGA message set flags apply to Heading 9401?
Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.
How do I distinguish between subheadings under Heading 9401?
Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.
Can goods under Heading 9401 enter duty-free under USMCA?
Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Heading 9401?
Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.
What documents are required for formal customs entry of Heading 9401?
Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer get a binding CBP classification ruling for Heading 9401?
Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.