HS 940169 Other

Quick Answer: Other seats of wood, not upholstered, imported under HS 940169 enter the UK at 0.00%, the EU at 0.00%, and the US with rates varying significantly, including Free and 40% ad valorem depending on specific product details. This residual classification applies to wooden seats not specifically covered by other headings within Chapter 94, such as those with metal frames or those that are upholstered. Importers should exercise caution as the broad nature of "Other" necessitates careful review of specific product characteristics against the detailed tariff schedules of the importing country to determine the precise duty. CustomTariffs aggregates this information, highlighting the importance of granular classification for accurate duty assessment.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
9401690000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
9401690000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
9401694011 — — ["No."]
9401694015 — — ["No."]
9401696001 — — ["No."]
9401698001 — — ["No."]
940169 — — —

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 940169 cover?

This subheading covers seating furniture, not elsewhere specified or included in heading 9401, that is primarily constructed of wood. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes a broad range of wooden chairs, stools, and benches that do not fit into more specific subheadings based on material composition or function. For example, the USITC Harmonized Tariff Schedule (HTS) defines this category broadly, encompassing wooden seating with upholstery or without, provided the primary material is wood and it's not specifically classified elsewhere.

What falls outside HS 940169?

The following products are excluded from HS 940169: seating furniture primarily constructed of metal (heading 9401), plastic (heading 9401), or other materials not predominantly wood. Also excluded are specialized seating such as dental chairs (9402), barber chairs (9402), or seats for motor vehicles (9401.20). For instance, a metal folding chair, even if upholstered, would be classified under a different subheading within 9401, not 940169.

What are common classification mistakes for HS 940169?

A common error is misinterpreting the "primarily constructed of wood" criterion. Importers may incorrectly classify items where wood is a component but not the predominant material, or where metal or plastic frames are covered with a thin veneer. According to General Interpretative Rule 3(b) of the Harmonized System, classification is determined by the essential character of the good, which in this case, for 940169, is the wood construction of the seating furniture.

How should importers classify products under HS 940169?

The correct procedure for classifying seating furniture under HS 940169 involves a thorough examination of the product's primary construction material. Importers and customs brokers must ascertain if wood constitutes the predominant material by weight or value. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and reviewing explanatory notes from the WCO is crucial to confirm the classification.

How is the duty calculated for products under HS 940169?

A set of 100 wooden dining chairs, each weighing 5 kg and declared at a customs value of $2,000 USD, would attract a US duty of $200.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem applied to the declared customs value ($2,000 USD × 0.035 = $70.00 per chair, totaling $7,000.00 for 100 chairs). Note: This example uses a hypothetical ad valorem rate for illustrative purposes; actual rates must be verified with the USITC Harmonized Tariff Schedule.

Which trade agreements reduce duties for HS 940169?

Several free trade agreements may reduce the applicable duty rate for HS 940169, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A is typically required, depending on the specific agreement and origin country.

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Which HS Codes Are Related?

HS 940149 HS 940569 HS 940199 HS 940139 HS 940159 HS 940179

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 940169?

HS code 940169, which covers 'Other' seats (excluding those made of metal, cane, bamboo, or wicker), has varying duty rates depending on the importing country and any applicable trade agreements. For example, under the US Most Favored Nation (MFN) tariff, the rate is 0.00%. In the European Union (EU), the TARIC system may list a duty rate of 4.00% for certain origins, but preferential rates under trade agreements can reduce this to Free. The UK Trade Tariff also lists a duty rate of 0.00% for many origins. Always consult the specific tariff schedule of the destination country for the definitive rate.

How is the duty calculated for HS code 940169 if a duty rate applies?

The duty calculation depends on whether the rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For an ad valorem rate, the duty is calculated as: (Customs Value of Goods × Duty Rate). For instance, if a shipment of chairs classified under 940169 has a customs value of $10,000 and the applicable duty rate is 4.00%, the duty would be $10,000 × 0.04 = $400. If a specific duty applies, it would be (Number of Units × Duty Rate per Unit).

What classification criteria distinguish HS code 940169 from other seat codes?

HS code 940169 is a residual category for seats not specifically classified elsewhere within heading 9401. This means it applies to seats with frames of materials other than metal (94017x), wood (94015x), cane, bamboo, or wicker. Common examples include upholstered seats with frames made of plastics, composite materials, or other non-specified materials. The key is that the primary frame material does not fit into the more specific subheadings for seats.

What documentation is typically required for importing goods under HS code 940169?

Standard import documentation for HS code 940169 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 importing country and the origin of the goods, a certificate of origin may be required, especially if preferential duty rates are being claimed under a trade agreement. Some jurisdictions may also require specific safety or quality certifications for furniture items.

Which trade agreements commonly offer preferential duty rates for HS code 940169?

Many Free Trade Agreements (FTAs) and preferential trade schemes can result in reduced or Free duty rates for HS code 940169. For example, goods originating from countries that are part of the EU's network of FTAs (e.g., with Canada, Japan, or South Korea) may benefit from preferential treatment when imported into the EU. Similarly, goods originating from countries with an FTA with the United States (e.g., USMCA) may qualify for reduced duties when imported into the US. Importers and customs brokers must verify the rules of origin for the specific trade agreement and the exporting country to claim these benefits.