HS 940171 Other seats, with metal frames
Quick Answer: Other seats with metal frames imported under HS 940171 enter the UK at 0.00%, the EU at 0.00%, and the US at rates ranging from Free to 45% ad valorem. This classification covers a broad category of seating furniture, such as chairs, stools, and benches, that are primarily constructed with metal frames and are not specifically covered by other headings. Significant trade considerations include the varying US tariff rates, which can be substantial for certain items, necessitating careful classification and duty optimization. According to CustomTariffs data, importers should verify the specific subheadings and applicable rates in each destination country to ensure accurate declarations and avoid potential penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9401710000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9401710000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 94017100 | Free | — | — |
| 9401710005 | — | — | ["No."] |
| 9401710007 | — | — | ["No."] |
| 9401710011 | — | — | ["No."] |
| 9401710001 | — | — | ["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 940171 cover?
This subheading covers "Other seats, with metal frames," as defined by the World Customs Organization (WCO) Harmonized System (HS) Nomenclature. It specifically includes seating furniture where the primary structural component of the frame is made of metal, and which are not specifically covered by preceding subheadings within heading 9401. This encompasses a wide array of items such as metal-framed chairs, stools, and benches not elsewhere specified, provided they possess a metal frame as their principal supporting structure, as further detailed in the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database.
What falls outside HS 940171?
The following products are excluded from HS 940171: seats with frames predominantly of wood, plastic, or other non-metallic materials; seats designed for specific uses like aircraft, motor vehicles, or medical purposes (which have their own HS codes); upholstered seats where the metal frame is not the primary structural element; and parts of seats. For instance, a purely plastic chair or a wooden bench would not be classified here, nor would a car seat, which falls under HS 9401.20.
What are common classification mistakes for HS 940171?
A common error is misinterpreting the "metal frames" criterion, particularly when seats incorporate multiple materials. If the metal frame is not the predominant structural support, or if the seat is primarily constructed from another material like wood or plastic, it should be classified elsewhere. For example, a chair with a wooden seat and back but only minor metal decorative elements would not qualify for 940171, and General Rule of Interpretation (GRI) 3(b) for composite goods may apply if another material is more significant.
How should importers classify products under HS 940171?
The correct procedure for classifying products under HS 940171 involves a detailed examination of the seat's construction. Importers and customs brokers must first determine if the item is a seat. Subsequently, they must ascertain the primary material of its frame. If the frame is predominantly metal and the seat is not specifically excluded by other HS provisions, then HS 940171 is appropriate. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial for accurate classification.
How is the duty calculated for products under HS 940171?
A metal-framed dining chair weighing 5 kg and declared at a customs value of $50 USD would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 7% ad valorem, applied to the declared customs value: 7% of $50 = $3.50. This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule for the year 2023.
Which trade agreements reduce duties for HS 940171?
Several free trade agreements may reduce the applicable duty rate for HS 940171, 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. Documentation required typically includes a self-certified origin statement for USMCA and a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction and agreement.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 9401.71?
HS code 9401.71 covers 'Other seats, with metal frames'. The duty rates can vary significantly depending on the importing country and any applicable trade agreements. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is often 0.00% ad valorem. However, preferential rates under trade agreements like USMCA may also be 0.00%. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates. The UK Trade Tariff, for instance, may list different rates, and the EU TARIC database provides comprehensive information for imports into the European Union.
How is HS code 9401.71 classified, and what are the key criteria for 'other seats, with metal frames'?
Classification under HS code 9401.71 hinges on two primary criteria: the material of the frame and the nature of the seat. The frame must be predominantly of metal. 'Seats' are generally understood as furniture designed for seating one person, including chairs, stools, and benches. This code is for seats not specifically covered by other subheadings within 9401, such as those with wooden frames (9401.61) or upholstered seats (9401.71 is often used for upholstered metal-framed seats, but it's important to verify the full description in the tariff schedule). The WCO's Explanatory Notes to Chapter 94 provide further guidance on the definition and scope of 'seats'.
What documentation is typically required for importing goods classified under HS code 9401.71?
Standard documentation for importing goods under HS code 9401.71 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 to claim preferential duty rates under trade agreements. For furniture, specific safety and flammability certifications might also be necessary, particularly if the seats are upholstered. Importers should always verify the specific documentation requirements with the customs authorities of the destination country.
How is the import duty calculated for HS code 9401.71, and can you provide an example?
The duty calculation for HS code 9401.71 is typically based on an ad valorem rate, meaning a percentage of the declared customs value of the goods. For example, if the MFN duty rate for a specific country is 3.5% ad valorem, and an importer declares a shipment of chairs with metal frames valued at $10,000 USD, the import duty would be calculated as: $10,000 (Value) × 0.035 (Duty Rate) = $350 USD. Some countries might also apply specific duties (per unit) or a combination of ad valorem and specific duties. It is essential to confirm the exact duty calculation method and rate from the official tariff schedule.
Which trade agreements commonly offer preferential duty rates for HS code 9401.71?
Several trade agreements can offer preferential duty rates for goods classified under HS code 9401.71. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) often provides duty-free treatment for qualifying goods originating from Canada or Mexico. Similarly, other bilateral or multilateral trade agreements that the importing country is a party to may grant reduced or zero-duty entry. For example, imports into the UK might benefit from preferential rates under the UK's trade agreements with various countries. Importers must ensure their goods meet the rules of origin stipulated in the relevant trade agreement to qualify for these preferential rates, which typically requires a valid Certificate of Origin.