HS 940141 Seats other than garden seats or camping equipment, convertible into beds

Quick Answer: Seats other than garden seats or camping equipment, convertible into beds, imported under HS 940141 enter the UK at 0.00%, the EU at 0.00%, and the US at Free (MFN) or 40% (other rates may apply). This classification specifically covers furniture designed to function as seating but which can be readily transformed into a sleeping surface, such as sofa beds or futons. Importers should be aware of potential variations in duty rates, particularly in the United States, and ensure accurate product descriptions to avoid misclassification. CustomTariffs aggregates this information to assist trade professionals.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
9401410000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
9401410000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
9401410000 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 940141 cover?

This subheading covers seats, excluding garden seats and camping equipment, that are specifically designed to be converted into beds. According to the World Customs Organization's Harmonized System Nomenclature, this includes items like sofa beds, futons, and pull-out couches where the primary function is seating but they possess a mechanism for transformation into a sleeping surface. The USITC Harmonized Tariff Schedule and the EU TARIC database confirm this scope, focusing on the dual functionality of the furniture.

What falls outside HS 940141?

The following products are excluded from HS 940141: standard sofas or armchairs that do not convert into beds, garden seats, and camping equipment such as folding cots or sleeping bags. Items that are primarily beds but can be folded or partially converted for seating purposes are also typically classified elsewhere. For instance, a simple folding cot would not meet the criteria of being a seat convertible into a bed.

What are common classification mistakes for HS 940141?

A common error is misinterpreting the primary function or the conversion mechanism. If a seat's conversion into a bed is merely incidental or requires significant disassembly, it may not qualify. Conversely, if an item is primarily a bed that can be folded for storage, it would not fall under this subheading. Adherence to General Interpretative Rule 1, which states classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial.

How should importers classify products under HS 940141?

The correct procedure for classifying products under HS 940141 involves a thorough examination of the item's design and functionality. Importers and customs brokers must verify that the seat is indeed convertible into a bed and that this conversion is a primary feature. Reviewing product specifications, marketing materials, and the physical attributes of the furniture against the WCO HS Explanatory Notes and national tariff definitions is essential for accurate classification.

How is the duty calculated for products under HS 940141?

A convertible sofa bed weighing 50 kg and declared at a customs value of $300 USD would attract a US duty of $45.00. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value ($300 USD × 0.15 = $45.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) for subheading 9401.41.0000.

Which trade agreements reduce duties for HS 940141?

Several free trade agreements may reduce the applicable duty rate for HS 940141, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible convertible sofa beds originating from Canada or Mexico can enter the US duty-free. To claim this preference, a valid USMCA certification of origin is required. For European Union countries, the Generalised Scheme of Preferences (GSP) may offer reduced rates for certain developing countries, requiring a EUR.1 movement certificate for preferential treatment.

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Which HS Codes Are Related?

HS 940161 HS 940171 HS 940110 HS 940131 HS 940120 HS 940180

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 9401.41?

HS code 9401.41 covers 'Seats other than garden seats or camping equipment, convertible into beds'. The duty rates can vary significantly by country. For example, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is 0.00%. However, preferential rates under trade agreements may apply. Importers should always verify the specific rate applicable to their country of import and origin of goods using official tariff databases like the USITC.gov for the US, the EU TARIC database for the European Union, or the UK Trade Tariff for the United Kingdom.

How is the duty for HS 9401.41 calculated, and can you provide an example?

The duty calculation for HS 9401.41 depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For instance, if a country applies a 5% ad valorem duty and you import a sofa bed valued at $1,000, the duty would be $1,000 \times 5% = $50. If the duty were a specific rate, such as $10 per piece, and you imported 10 sofa beds, the duty would be $10 \times 10 = $100. Always confirm the exact duty basis (ad valorem, specific, or a combination) and rate from the official tariff schedule of the importing country.

What are the key classification criteria for goods falling under HS code 9401.41?

To be classified under HS 9401.41, a seat must be designed to convert into a bed. This typically includes sofa beds, futons, and similar convertible seating furniture. The primary function must be seating, with the secondary function being a sleeping surface. Items that are primarily beds with a minor seating function, or garden/camping equipment, would be classified elsewhere. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on distinguishing between convertible seats and other types of furniture.

Are there specific documentation requirements for importing goods under HS code 9401.41?

While specific documentation can vary by importing country and the nature of the goods, common requirements for furniture imports under HS 9401.41 include a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and destination, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Some countries may also require declarations regarding product safety or material content. Customs brokers should be consulted for the most up-to-date and country-specific documentation requirements.

How do trade agreements, such as USMCA or EU Free Trade Agreements, impact duty rates for HS 9401.41?

Trade agreements can significantly reduce or eliminate import duties for goods originating from member countries. For example, if a sofa bed classified under HS 9401.41 is manufactured in a country that has a Free Trade Agreement (FTA) with the importing country (e.g., USMCA between the US, Mexico, and Canada, or various FTAs the EU has with other nations), it may qualify for a preferential duty rate, often 0.00%. To benefit from these agreements, importers typically need to provide a valid Certificate of Origin demonstrating that the goods meet the rules of origin stipulated in the agreement. Verification of eligibility and proper documentation is crucial.