HS 940110 Seats of a kind used for aircraft

Quick Answer: Seats of a kind used for aircraft imported under HS 940110 enter the UK at 0.00%, the EU at 0.00%, and the US with varying rates including Free and 45% depending on specific subheadings. This classification specifically covers seating designed and intended for installation in aircraft, encompassing passenger seats, crew seats, and pilot seats. Importers should be aware that while the UK and EU offer duty-free entry, the US tariff schedule presents a more complex landscape requiring careful examination of the applicable subheading to determine the precise duty. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate customs declarations and cost management.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
9401100000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
9401100000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
940110 — — —
9401108000 Free — ["No."]
9401104000 Free — ["No."]

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

How to Classify This HS Code?

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What products does HS 940110 cover?

This subheading covers seats specifically designed and manufactured for use in aircraft, as defined by the World Customs Organization (WCO) Harmonized System (HS) Nomenclature. This includes passenger seats, crew seats, and pilot seats, often featuring lightweight construction, specialized safety mechanisms, and ergonomic designs tailored for the aviation environment. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, emphasizing their intended application within aircraft cabins and cockpits.

What falls outside HS 940110?

The following products are excluded from HS 940110: seats designed for other modes of transport, such as automotive seats (classified under 9401.20) or railway vehicle seats (classified under 9401.30), and general-purpose seats not specifically intended for aircraft. Seats for use in simulators or training devices, while related to aviation, are typically classified under more general headings unless explicitly designed for aircraft interiors. Upholstery materials or spare parts for aircraft seats, if not constituting a complete seat assembly, would also fall under different classifications.

What are common classification mistakes for HS 940110?

A common error is misclassifying seats that are *similar* in appearance or function but not specifically manufactured for aircraft. For instance, high-end automotive seats or seats designed for luxury coaches might be mistakenly entered under 940110. Adherence to General Interpretative Rule 1 (GIR 1) and Section Note 1 to Chapter 94 is crucial, ensuring classification is based on the essential character and intended use of the product, which for 940110 is exclusively aircraft application.

How should importers classify products under HS 940110?

The correct procedure for classifying products under HS 940110 involves a thorough examination of the product's design, materials, and intended use. Importers and customs brokers must consult the official HS Explanatory Notes and national tariff schedules, such as the USITC HTS or the UK Trade Tariff. Confirming that the seat is specifically manufactured for installation and operation within an aircraft is paramount. Obtaining detailed product specifications and manufacturer declarations is highly recommended to support the classification decision.

How is the duty calculated for products under HS 940110?

A single passenger aircraft seat weighing 15 kg and declared at a customs value of $2,500 USD would attract a US duty of $125.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 5.0% ad valorem ($2,500 USD × 0.05 = $125.00). This specific rate applies to imports from countries not benefiting from preferential trade agreements, underscoring the importance of verifying origin and applicable duty rates for each shipment.

Which trade agreements reduce duties for HS 940110?

Several free trade agreements may reduce the applicable duty rate for HS 940110, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. For goods originating from the United Kingdom, the UK-US Free Trade Agreement (if enacted and applicable to this specific product) or existing trade arrangements could offer preferential rates. Documentation required typically includes a USMCA Certificate of Origin or a self-certified origin statement for USMCA, and potentially a EUR.1 movement certificate or origin declaration for other agreements.

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Which HS Codes Are Related?

HS 940120 HS 940180 HS 940141 HS 940131 HS 940171 HS 940210

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 940110 (Seats of a kind used for aircraft)?

The Most Favored Nation (MFN) duty rate for HS code 940110 is 0.00% ad valorem in the United States, as per the USITC Harmonized Tariff Schedule. In the European Union, under TARIC, the rate is also 0.00%. The UK Trade Tariff similarly lists a 0.00% duty rate. Many trade agreements also provide for duty-free entry for goods classified under this heading.

How is HS code 940110 specifically defined, and what criteria determine classification?

HS code 940110 covers 'Seats of a kind used for aircraft'. Classification hinges on the intended use and design of the seat. Seats must be specifically designed and manufactured for installation in aircraft, often featuring lightweight construction, specialized safety restraints, and ergonomic designs tailored for flight conditions. Seats designed for other modes of transport or general use, even if lightweight, would not typically fall under this code.

What documentation is typically required for importing goods under HS code 940110?

Importers and customs brokers should be prepared to provide a commercial invoice, packing list, and bill of lading or air waybill. A certificate of origin may be required, especially if preferential duty rates are claimed under a trade agreement. Manufacturers' specifications or technical data sheets demonstrating the aircraft-specific design of the seats can be valuable supporting documentation to substantiate the HS classification.

How are duties calculated for HS code 940110, and can you provide an example?

Since the duty rate for HS code 940110 is typically 0.00% ad valorem in major markets like the US, EU, and UK, the duty calculation results in zero. For example, if a shipment of aircraft seats valued at $100,000 is imported into the United States, the duty would be calculated as: 0.00% of $100,000 = $0.00. Therefore, no duty is payable on these goods under the standard MFN tariff.

Which common trade agreements might offer preferential duty rates for HS code 940110?

Given that the MFN duty rate is already 0.00% for HS code 940110 in many jurisdictions, preferential rates under trade agreements often maintain this duty-free status. For instance, goods originating from countries that are parties to the United States-Mexico-Canada Agreement (USMCA) or various Free Trade Agreements (FTAs) the EU has with third countries, or the UK's FTAs, would typically continue to benefit from duty-free treatment. Importers should consult the specific rules of origin for the relevant trade agreement to confirm eligibility.