HS 940120 Seats of a kind used for motor vehicles
Quick Answer: Seats of a kind used for motor vehicles imported under HS 940120 enter the UK at 2.00%, the EU at 3.70%, and the US with rates ranging from Free to 25%. This classification specifically covers seats designed for use in automobiles, trucks, buses, and other motor-powered vehicles, including those with integrated safety features like seatbelts. It is crucial for importers and customs brokers to verify the specific subheadings and applicable duty rates for their destination market, as preferential trade agreements or specific product characteristics can influence the final duty assessment. CustomTariffs aggregates this data to assist in accurate classification and duty calculation.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9401200000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9401200000 | 3.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9401200000 | 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?
What products does HS 940120 cover?
This subheading covers seats specifically designed and intended for use in motor vehicles, as defined by the World Customs Organization's Harmonized System (WCO HS) Explanatory Notes. This includes seats for cars, trucks, buses, and other road vehicles, often featuring integrated frames, upholstery, and mechanisms for adjustment or folding. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to complete seats or sets of seats intended for installation in these vehicles, excluding those designed for other purposes.
What falls outside HS 940120?
The following products are excluded from HS 940120: seats for aircraft, railway rolling stock, boats, or general furniture not specifically designed for motor vehicles. For instance, stadium seating, office chairs, or even bench seats intended for industrial equipment would be classified under different headings. Seats that are merely components or parts of motor vehicle seats, such as frames or cushions sold separately, are also excluded and would fall under HS 9401.90.
What are common classification mistakes for HS 940120?
A common error is misclassifying seats that are adaptable for motor vehicles but not exclusively designed for them, or vice versa. For example, universal aftermarket seats that can be fitted to various vehicle types but lack specific mounting provisions might be incorrectly classified. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial to avoid such mistakes.
How should importers classify products under HS 940120?
The correct procedure for classifying products under HS 940120 involves a thorough examination of the product's design, intended use, and any accompanying technical specifications. Importers and customs brokers must verify that the seats are specifically manufactured for installation in motor vehicles. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the WCO HS Explanatory Notes will provide definitive guidance on the scope of this subheading.
How is the duty calculated for products under HS 940120?
A set of four driver's seats for a passenger car, with a declared customs value of $800 USD, would attract a US duty of $40.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($800 USD × 0.05 = $40.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 9401.20.0000.
Which trade agreements reduce duties for HS 940120?
Several free trade agreements may reduce the applicable duty rate for HS 940120, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying originating goods from Canada and Mexico. For goods originating in the European Union, a preferential rate of 0% may apply under the EU-UK Trade and Cooperation Agreement. To claim these preferences, a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU/UK trade is typically required, depending on the specific jurisdiction and agreement.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 940120 (Seats of a kind used for motor vehicles)?
The Most Favored Nation (MFN) duty rate for HS code 940120 in the United States is 2.00% ad valorem. However, preferential duty rates may apply under various trade agreements. For example, goods originating from Canada or Mexico under the USMCA may have a duty rate of Free. It is crucial to consult the latest USITC tariff schedule for the most accurate and up-to-date rates applicable to your specific import scenario.
How is the import duty for HS code 940120 calculated, and can you provide an example?
The import duty for HS code 940120 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if the MFN duty rate is 2.00% and you import motor vehicle seats valued at $10,000, the duty would be calculated as: $10,000 (Value) × 0.02 (Duty Rate) = $200.00. Always ensure your customs value is accurately determined according to Chapter 1 of the Harmonized Tariff Schedule of the United States (HTSUS).
What are the key classification criteria for HS code 940120?
HS code 940120 specifically covers 'Seats of a kind used for motor vehicles.' This classification hinges on the intended use and design of the seat. Seats designed for installation in automobiles, trucks, buses, or other self-propelled vehicles, often featuring specific mounting mechanisms, safety restraints integration (like seatbelt anchor points), or ergonomic designs tailored for vehicle interiors, fall under this heading. Seats that are not specifically designed for motor vehicles, even if they could be adapted, would likely be classified elsewhere.
What documentation is typically required when importing goods under HS code 940120?
When importing seats classified under HS code 940120, standard import documentation is required. This includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, importers or their customs brokers must be prepared to provide evidence of the goods' origin to claim preferential duty rates under trade agreements. This might involve a Certificate of Origin or a declaration from the exporter, depending on the specific trade agreement (e.g., USMCA). A manufacturer's statement or technical specifications confirming the seats are designed for motor vehicles may also be requested by Customs and Border Protection (CBP) to verify classification.
Which major trade agreements might offer preferential duty rates for HS code 940120 into the United States?
Several trade agreements can provide preferential duty rates for goods classified under HS code 940120 entering the United States. The most prominent is the United States-Mexico-Canada Agreement (USMCA), which generally provides for Free (0%) duty on eligible originating goods. Other agreements, such as those with Australia or Chile, might also offer reduced or Free rates for specific originating products. Importers must verify the rules of origin for each agreement and ensure their goods qualify to benefit from these preferential rates.