HS 940139 Other
Quick Answer: Seating, not elsewhere specified, imported under HS 940139 enters the UK at 0.00%, the EU at 0.00%, and the US at a range of rates including Free and 45% ad valorem. This residual classification applies to chairs and other seating that do not fit into more specific headings within Chapter 94 of the Harmonized System, such as those with metal frames or for specific uses like medical or dental. Importers should carefully review the specific subheadings within the US tariff schedule for accurate duty determination, as rates can vary significantly. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9401390000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9401390000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9401390010 | — | — | ["No."] |
| 94013900 | Free | — | — |
| 9401390030 | — | — | ["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 940139 cover?
This subheading covers "other" seats of heading 9401, meaning any seating furniture not specifically enumerated in preceding subheadings within 9401. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category is residual and captures seating furniture that does not fit into more specific classifications, such as chairs with metal frames, wooden chairs, or seats for vehicles. For example, unique or custom-designed seating not otherwise defined would fall here, provided it meets the general definition of seating furniture.
What falls outside HS 940139?
The following products are excluded from HS 940139: specifically classified seating furniture such as chairs of wood (9401.31), metal (9401.32), or those designed for motor vehicles (9401.20). Also excluded are upholstered seats (9401.40), seats of metal (9401.71), seats of wood (9401.61), and other seats of metal (9401.80) or wood (9401.90) if they have a more precise classification. For instance, a simple wooden stool with a backrest would likely be classified under 9401.61 rather than 9401.39.
What are common classification mistakes for HS 940139?
A common error is misclassifying items that have a more specific classification under heading 9401. For example, if a seat is primarily constructed of metal and is not a specific type of chair, it might be incorrectly placed in 9401.39 when it should be in 9401.71. Importers must carefully review the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 3(a) and 3(b), which prioritize specific headings over general ones and consider essential character, respectively, to ensure accurate classification.
How should importers classify products under HS 940139?
The correct procedure for classifying products under HS 940139 involves a thorough examination of the product's materials, construction, and intended use, comparing it against the descriptions of all preceding subheadings within heading 9401. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC database, and refer to the WCO Explanatory Notes. If the product does not fit any more specific classification, then 9401.39 is the appropriate residual category.
How is the duty calculated for products under HS 940139?
A custom-designed, upholstered lounge chair weighing 25 kg and declared at a customs value of $500 USD would, if not specifically classified elsewhere and falling under 9401.39, attract a US Most Favored Nation (MFN) duty of $35.00. This is calculated using the MFN rate of 7% ad valorem (0.07 × $500 USD = $35.00), as published in the USITC Harmonized Tariff Schedule, assuming no other preferential rates apply.
Which trade agreements reduce duties for HS 940139?
Several free trade agreements may reduce the applicable duty rate for HS 940139, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duties for eligible products from developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing jurisdiction's requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 940139, and how are they calculated?
HS code 940139, classified under 'Other seats (other than those of heading 9402), whether or not convertible into beds', generally carries a variety of duty rates depending on the importing country's tariff schedule and any applicable trade agreements. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is often 0.00%. However, other rates may apply. To calculate duty, you would typically multiply the declared value of the goods by the ad valorem duty rate. For instance, if importing goods valued at $10,000 with a 4.5% ad valorem duty rate, the duty would be $10,000 \times 0.045 = $450.00. Always consult the specific tariff schedule of the destination country for precise rates.
What are the classification criteria for goods falling under HS code 940139?
HS code 940139 is a residual category for 'Other seats' that do not fit into more specific subheadings within heading 9401. This means it applies to seats, whether or not convertible into beds, that are not otherwise classified. Examples might include specialized seating for vehicles not covered elsewhere, certain types of stools, or unique seating designs. The key is that the item must be a seat and not specifically enumerated in other HS codes within 9401 (e.g., office chairs, upholstered seats, seats of cane/willow/bamboo, etc.). Importers must ensure that the goods truly do not meet the criteria for any more specific HS code before assigning 940139.
What documentation is typically required for importing goods classified under HS code 940139?
Standard import documentation is generally required for goods classified under HS code 940139. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and potentially a certificate of origin if preferential duty rates are claimed. Depending on the importing country and the nature of the 'other seats,' additional documentation such as product safety certifications or specific import licenses might be necessary. It is crucial for importers and customs brokers to verify the specific requirements with the customs authorities of the destination country.
How do trade agreements, such as the USMCA or EU trade deals, affect duty rates for HS code 940139?
Trade agreements can significantly impact duty rates for HS code 940139. For instance, if goods classified under 940139 originate from a country that is part of a free trade agreement with the importing country (e.g., USMCA for the United States, Canada, and Mexico; or various agreements for EU member states), they may qualify for preferential duty rates, often resulting in reduced or zero duties. To claim these benefits, importers must typically provide a valid Certificate of Origin and ensure the goods meet the rules of origin stipulated in the respective trade agreement. Without proper documentation or if the goods do not meet the rules of origin, the standard MFN or general duty rates will apply.