HS 940180 Other seats

Quick Answer: Other seats imported under HS 940180 enter the UK at 0.00%, the EU at 0.00%, and the US with a range of rates including Free and 25% ad valorem. This classification covers all seats not specifically listed in preceding headings within Chapter 94 of the Harmonized System, such as chairs, stools, and benches, provided they are not primarily designed for vehicles or medical use. Importers should note the varied US tariff treatment, which may depend on specific product characteristics and origin. According to CustomTariffs, careful classification is crucial to ensure accurate duty payments and compliance across different jurisdictions.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
9401800000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
9401800000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
9401802001 — — ["No."]
9401802005 — — ["No."]
9401804006 — — ["No."]
9401804001 — — ["No."]
9401804015 — — ["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 940180 cover?

This subheading covers "Other seats" not elsewhere specified or included within heading 9401, which pertains to seats and parts thereof. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and the United States International Trade Commission (USITC) Harmonized Tariff Schedule (HTS), this category encompasses a wide array of seating furniture, including but not limited to, stools, benches, ottomans, pouffes, and beanbag chairs, provided they are not specifically classified under more precise subheadings like those for chairs with wooden frames or metal frames. The key is that the seat is not a specific type of chair or furniture with a distinct primary function that would place it elsewhere.

What falls outside HS 940180?

The following products are excluded from HS 940180: seats specifically designed for motor vehicles (heading 9401.20), seats of wood (heading 9401.30 or 9401.40), seats of metal (heading 9401.50), seats incorporating electrical massage apparatus (heading 9401.61 or 9401.71), and seats of cane, osier, bamboo, or similar materials (heading 9401.79). Additionally, items that are not primarily seats, such as cushions (heading 9404.90) or decorative floor coverings that can be sat upon but are not designed as furniture, are also excluded from this classification.

What are common classification mistakes for HS 940180?

A common error is misclassifying seats based solely on their material without considering their specific design or intended use, or failing to apply the General Rules for the Interpretation of the Harmonized System (GRI). For instance, a stool with a metal base and a padded seat might be incorrectly classified under 940180 when it should be classified under 9401.71 (seats with metal frames) if the metal frame is the predominant structural element. Conversely, a purely decorative floor cushion that is not designed for sustained seating might be mistakenly entered under this heading.

How should importers classify products under HS 940180?

The correct procedure for classifying products under HS 940180 involves a systematic review of the product's characteristics against the WCO Harmonized System nomenclature and relevant national tariff schedules. Importers and customs brokers must first determine if the item is a seat. If it is, they must then check if it fits any more specific subheading within heading 9401. If the seat does not meet the criteria for any other subheading, then HS 940180, "Other seats," is the appropriate classification. Consulting the official tariff schedule and its explanatory notes is crucial for accurate determination.

How is the duty calculated for products under HS 940180?

A modern, upholstered ottoman weighing 5 kg and declared at a customs value of $150 USD would attract a US duty of $7.50. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value ($150 USD × 0.05 = $7.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule, under subheading 9401.80.9000 for "Other seats."

Which trade agreements reduce duties for HS 940180?

Several free trade agreements may reduce the applicable duty rate for HS 940180, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free access for qualifying originating goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.

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Which HS Codes Are Related?

HS 940120 HS 940110 HS 940161 HS 940171 HS 940152 HS 940131

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the import duty rates for HS code 940180 (Other seats)?

The duty rates for HS code 940180, 'Other seats', vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 0.00%. In the European Union, the TARIC system often shows a rate of 0.00% for many origins, though specific trade agreements or anti-dumping measures might apply. The UK Trade Tariff also lists a general duty rate of Free for goods from most countries. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your goods and origin.

How is HS code 940180 defined, and what types of seats fall under 'Other seats'?

HS code 940180 is a residual category within Chapter 94 (Furniture; bedding, etc.) for seats not specifically enumerated in preceding headings (9401.10 to 9401.79). This includes seats that are not primarily for aircraft, railway or tramway vehicles, motor vehicles, or seats of wood, metal, or cane/rattan, or chairs and seats other than garden seats. Examples include stools, ottomans, pouffes, beanbag chairs, and other upholstered or non-upholstered seating furniture that doesn't fit into more specific categories. The key is that it is a seat designed for resting in a sitting or reclining position and does not meet the criteria for other more specific HS codes within 9401.

What documentation is typically required when importing goods classified under HS code 940180?

Standard import documentation for HS code 940180 generally includes a commercial invoice, packing list, and 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 countries may also require specific safety or quality certifications, particularly for upholstered furniture, to ensure compliance with local standards (e.g., flammability tests for textiles used in upholstery). Always verify the specific requirements with the customs authorities of the destination country.

How are duties calculated for HS code 940180, and can you provide an example?

The duty calculation depends on the specific duty rate applied by the importing country. If the rate is 'ad valorem' (a percentage of the value), the duty is calculated as: Duty = Value of Goods × Ad Valorem Rate. If the rate is specific (e.g., per unit), it's Duty = Quantity × Specific Rate. For HS 940180, many countries have an ad valorem rate. For instance, if a shipment of 100 stools (classified as 'other seats') has a customs value of $5,000 USD and the MFN duty rate in a particular country is 3.5% ad valorem, the duty would be: $5,000 USD × 0.035 = $175 USD. If the rate were Free, the duty would be $0.00.

Which trade agreements commonly offer preferential duty rates for HS code 940180?

Many free trade agreements (FTAs) and preferential trade schemes provide duty-free or reduced duty entry for goods classified under HS code 940180. For example, goods originating from countries that are part of the EU's network of FTAs (like CETA with Canada or agreements with EFTA countries) may benefit from preferential rates, often 0.00%. Similarly, the US has FTAs with countries like Canada and Mexico (USMCA) where furniture may enter duty-free. The UK also has numerous trade agreements post-Brexit. To claim preferential treatment, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin documentation.