HS 940149 Other
Quick Answer: Furniture imported under HS 940149 enters the UK at 0.00%, the EU at 0.00%, and the US at a rate of Free or 40% ad valorem. This residual category, designated as "Other," is for seats that are not specifically classified under preceding headings within Chapter 94, such as those designed for domestic use or those that are convertible into beds. Importers should be aware that the significant duty rate variation in the US necessitates careful product description to ensure correct classification and avoid the higher 40% rate. According to CustomTariffs data, understanding the precise nature of the "other" seat is crucial for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9401490000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9401490000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9401490000 | 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 940149 cover?
This subheading covers other seats, whether or not convertible into beds, and parts thereof, not specifically classified under preceding subheadings within HS 9401. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is for seats that do not fit the criteria of upholstered, wooden, metal, or cane/wicker seats, and are not specifically designed for particular uses like camping or medical purposes. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this residual nature, encompassing a wide array of seating not otherwise specified.
What falls outside HS 940149?
The following products are excluded from HS 940149: upholstered seats (HS 9401.61, 9401.71, 9401.80), seats of wood (HS 9401.69), seats of metal (HS 9401.79), seats of cane, osier, bamboo or similar materials (HS 9401.80), and seats of plastics (HS 9401.80). Additionally, specialized seating such as dental chairs (HS 9402.10), barber chairs (HS 9402.10), and seats for vehicles (HS 9401.20) are classified elsewhere, preventing misclassification of these distinct items.
What are common classification mistakes for HS 940149?
A common error is misinterpreting the "other" nature of this subheading, leading to the classification of items that should fall under more specific headings or subheadings. For instance, seats that are primarily upholstered but have a metal frame might be incorrectly placed here instead of HS 9401.71. Adherence to General Interpretative Rule 3(b) for composite goods or Rule 3(c) for the latest subheading in numerical order is crucial to avoid such errors, ensuring the most specific description applies.
How should importers classify products under HS 940149?
The correct procedure for classifying products under HS 940149 involves a thorough examination of the product's materials, construction, and intended use. Importers and customs brokers must first consult the WCO HS Nomenclature and then the specific national tariff schedule (e.g., USITC HTS, EU TARIC, UK Trade Tariff) to identify if the product fits a more specific heading or subheading. If it does not, and it is a seat not otherwise specified, then HS 940149 is the appropriate classification.
How is the duty calculated for products under HS 940149?
A set of 50 plastic folding chairs, each weighing 3 kg, with a total declared customs value of $1,500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem applied to the declared value ($1,500 USD × 10% = $150.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 9401.80.9000, which is a common classification for such items under the "other" category.
Which trade agreements reduce duties for HS 940149?
Several free trade agreements may reduce the applicable duty rate for HS 940149, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries. Documentation required typically includes a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the country of origin and the specific agreement's requirements.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the import duty rates for HS code 940149, and how are preferential rates determined?
HS code 940149 falls under 'Other seats (except orthopedic, barber's or dentist's chairs) with metal frames'. The Most Favored Nation (MFN) duty rate in the U.S. is 4.4% ad valorem. Preferential rates depend on the trade agreement between the importing country and the exporting country. For example, under the USMCA, goods originating from Canada or Mexico may benefit from duty-free entry (0% ad valorem) if they meet the rules of origin. Importers must possess valid Certificates of Origin to claim these preferential rates. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date duty information.
What are the classification criteria for HS code 940149, and what distinguishes it from other codes within 9401?
HS code 940149 is a residual category for 'Other seats (except orthopedic, barber's or dentist's chairs) with metal frames'. This means it applies to seats that have a metal frame and do not fit into more specific subheadings within Chapter 9401. Key classification criteria include the presence of a metal frame, the function as a seat, and the exclusion of specialized seats like orthopedic, barber's, or dentist's chairs. If a seat has a predominantly wooden frame, it would likely be classified under 9401.61 (upholstered) or 9401.69 (other). If it's a chair for medical/dental purposes, it would fall under 9402. Careful examination of the seat's construction and intended use is crucial.
What documentation is typically required for importing goods under HS code 940149?
Standard documentation for importing goods under HS code 940149 typically includes a commercial invoice detailing the description of goods, quantity, unit value, and total value; a packing list specifying the contents of each package; a bill of lading or air waybill as the transport document; and a certificate of origin if preferential duty rates are being claimed. Depending on the importing country and the specific nature of the seats, additional documentation such as product safety certifications or import permits may be required. It is advisable to consult with a customs broker or the importing country's customs authority for a comprehensive list.
How is the import duty for HS code 940149 calculated, and can you provide a numerical example?
The duty for HS code 940149 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 in the U.S. is 4.4% and you are importing 100 chairs valued at $50 each, the total value of the shipment is $5,000 (100 chairs × $50/chair). The import duty would be calculated as: 4.4% of $5,000 = 0.044 × $5,000 = $220. Therefore, the duty amount payable is $220. If a specific duty (e.g., per unit) were applicable, the calculation would be rate per unit × quantity.
Which major trade agreements might offer reduced or zero duty rates for HS code 940149, and what are the general requirements?
Several trade agreements can impact duty rates for HS code 940149. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) can provide duty-free entry for originating goods. Other agreements, such as those with Australia or South Korea (KORUS FTA), may also offer reduced rates. The primary requirement for claiming benefits under these agreements is that the goods must 'originate' in the partner country, meaning they meet specific rules of origin defined within the agreement. This often involves a certain percentage of local content or specific manufacturing processes. A valid Certificate of Origin is almost always required as proof of eligibility.