HS 940161 Other seats, with wooden frames
Quick Answer: Other seats with wooden frames imported under HS 940161 enter the UK at 0.00%, the EU at 0.00%, and the US with rates varying from Free to 40% ad valorem, depending on specific subheadings. This classification covers a broad range of seating furniture, such as chairs, stools, and benches, where the primary structural component is wood, and which are not specifically covered by other headings. Importers should consult the specific tariff schedule for the destination country to determine the precise duty rate applicable to their product, as the US, in particular, has multiple tariff lines within this category. CustomTariffs aggregates this data, highlighting the need for careful classification and rate verification for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9401610000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9401610000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9401614001 | — | — | ["No."] |
| 9401614011 | — | — | ["No."] |
| 9401616005 | — | — | ["No."] |
| 9401616001 | — | — | ["No."] |
| 9401612031 | — | — | ["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 940161 cover?
This subheading covers "Other seats, with wooden frames," as per the World Customs Organization's Harmonized System Nomenclature. This includes a wide array of seating furniture where the primary structural component of the frame is wood, and which are not specifically classified elsewhere in heading 9401. Examples include wooden dining chairs, wooden armchairs, wooden stools, and wooden benches, provided they are not upholstered to the extent that they would be classified under a more specific subheading. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this broad scope for wooden-framed seating.
What falls outside HS 940161?
The following products are excluded from HS 940161: seats with frames made predominantly of metal, plastic, or other materials, even if they incorporate some wooden elements. Upholstered seats where the upholstery is the defining characteristic and the wooden frame is secondary are also typically excluded. For instance, fully upholstered armchairs with minimal visible wooden structure, or seats primarily constructed from metal tubing, would be classified under different subheadings within heading 9401 or other chapters, depending on their specific construction and materials.
What are common classification mistakes for HS 940161?
A common error is misinterpreting the "wooden frames" requirement. Importers may incorrectly classify seats with only decorative wooden trim or very minor wooden components under this subheading. According to General Rule of Interpretation (GRI) 3(b) of the Harmonized System, classification is determined by the essential character of the product. If the essential character is derived from materials other than wood, such as extensive upholstery or a metal base, it should not be classified under 940161. Overlooking the primary framing material is a frequent pitfall.
How should importers classify products under HS 940161?
The correct procedure for classifying products under HS 940161 involves a thorough examination of the seat's construction. Importers and customs brokers must first identify the primary material of the seat's frame. If the frame is predominantly wood, and the seat is not specifically covered by a more precise subheading (e.g., upholstered seats with wooden frames under 940171), then 940161 is likely appropriate. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial for confirming the exact scope and any specific notes.
How is the duty calculated for products under HS 940161?
A set of 10 wooden dining chairs, each weighing 5 kg and declared at a customs value of $500 USD, would attract a US duty of $100.00. This is calculated using the Most Favored Nation (MFN) duty rate of 2.0% ad valorem published in the USITC Harmonized Tariff Schedule (HTS) for subheading 940161. The calculation is: 2.0% of $500 USD = $10.00 per set of chairs. Note that weight-based duties are not applicable for this specific product in the US. For the EU, the TARIC system would provide the applicable rate.
Which trade agreements reduce duties for HS 940161?
Several free trade agreements may reduce the applicable duty rate for HS 940161, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating seats from Canada or Mexico can enter the United States duty-free. For example, a wooden chair originating from Mexico would benefit from a 0% duty rate. To claim this preference, a self-certified origin statement on the commercial invoice or a separate certificate of origin is typically required. The UK also has agreements that may offer preferential rates for originating goods.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 940161, 'Other seats, with wooden frames'?
The duty rates for HS code 940161 can vary significantly by importing country. For example, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 0.00%. In the European Union, under the TARIC system, the rate is also often 0.00% for many countries, but can be higher for others. The UK Trade Tariff also lists a 0.00% duty rate for goods from many origins. It is crucial to consult the specific tariff schedule of the destination country for the applicable rate based on the country of origin.
What defines a 'seat' and a 'wooden frame' for HS code 940161?
For HS code 940161, a 'seat' refers to any item designed for sitting, such as chairs, stools, benches, and sofas. The key criterion for this specific code is that the primary structural frame of the seat must be made of wood. This includes solid wood, plywood, particleboard, or similar wood-based materials. Upholstery, padding, or other finishing materials do not alter the classification as long as the frame is predominantly wooden. Seats with frames made of metal, plastic, or other materials would fall under different HS codes.
Are there preferential duty rates or trade agreements that impact HS code 940161?
Yes, numerous trade agreements can affect the duty rates for HS code 940161. For instance, goods originating from countries that are part of the US-Mexico-Canada Agreement (USMCA) may benefit from preferential duty rates, often 0.00%, when imported into the United States. Similarly, the EU has trade agreements with many countries that can reduce or eliminate duties. The UK also has a network of trade agreements post-Brexit. Importers must verify the Rules of Origin under the relevant trade agreement to determine eligibility for preferential treatment and ensure proper documentation, such as a Certificate of Origin, is provided.
How is the import duty calculated for HS code 940161, and can you provide an example?
Import duty for HS code 940161 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if the MFN duty rate for a shipment of wooden chairs (HS 940161) into the United States is 0.00%, the duty amount would be calculated as: 0.00% of the customs value. If, hypothetically, a country had a 10% ad valorem duty rate and the customs value of the shipment was $10,000, the duty would be $10,000 * 10% = $1,000. Some countries may also apply specific duties based on quantity (e.g., per piece), but for 940161, ad valorem is most common. Always confirm the basis of duty calculation with the destination country's customs authority.
What documentation is typically required for importing goods classified under HS code 940161?
Standard import documentation for HS code 940161 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the country of origin and destination, and any claimed preferential treatment, additional documents may be required. This could include a Certificate of Origin to prove the goods' nationality for trade agreement purposes, or specific safety and compliance certificates if mandated by the importing country's regulations for furniture. It is advisable for importers and customs brokers to consult the specific import requirements of the destination country and the terms of any applicable trade agreement.