HS 940191 Parts
Quick Answer: Parts for seats imported under HS 940191 enter the UK at rates including 0.00% and 2.00%, the US at rates including Free and 42.5%, and the EU at 1.70% ad valorem. This code specifically covers components and accessories for furniture of heading 9401, which includes chairs, stools, and other seating. Importers and exporters should note the significant duty rate variations across major markets, necessitating careful tariff determination for each destination. According to CustomTariffs data, understanding these differences is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9401910000 | — | — | — |
| 9401911010 | 0.00 % | — | — |
| 9401919000 | 2.00 % | — | — |
| 9401911000 | 0.00 % | — | — |
| 9401911090 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9401919010 | — | — | ["No."] |
| 9401919090 | — | — | ["No."] |
| 940191 | — | — | — |
| 9401912000 | Free | — | ["No."] |
| 9401911500 | Free | — | ["No."] |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9401910000 | — | — | — |
| 9401911000 | 1.70 % | — | — |
| 9401911010 | 1.70 % | — | — |
| 9401911090 | 1.70 % | — | — |
| 9401919000 | 2.70 % | — | — |
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 940191 cover?
This subheading covers parts and accessories for seats of heading 9401, specifically those that are not themselves complete seats. According to the World Customs Organization's Harmonized System Nomenclature, this includes components such as frames, legs, armrests, backrests, and cushions intended for assembly into chairs, stools, sofas, and other seating furniture. Official definitions from the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are components that do not constitute a finished article of seating.
What falls outside HS 940191?
The following products are excluded from HS 940191: complete seats of heading 9401, which are ready for use, and parts of other furniture not specifically designed for seats. For instance, a complete armchair, even if disassembled for shipping, would be classified under a specific seat code, not as a part. Similarly, general-purpose screws, nails, or adhesives used in furniture assembly, unless specifically designed as integral parts of a seat, are classified elsewhere, often under Chapter 73 or 83.
What are common classification mistakes for HS 940191?
A common error is misclassifying a partially assembled seat as a part under HS 940191. General Interpretative Rule 2(a) of the Harmonized System states that an incomplete or unfinished article is classified as if it were the complete or finished article if it has the essential character of the finished article. Therefore, if a product is substantially complete and has the essential character of a seat, it should be classified as a seat, not as a part.
How should importers classify products under HS 940191?
The correct procedure for classifying products under HS 940191 involves a detailed examination of the product's form, function, and intended use. Importers and customs brokers must determine if the item is a component part of a seat or a complete seat. Consulting the Explanatory Notes to the Harmonized System and the specific 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 940191?
A set of 50 wooden chair legs, each weighing 0.5 kg and declared at a customs value of $100 USD, would attract a US duty of $10.00. This is calculated using the Most Favored Nation (MFN) rate of 10% ad valorem applied to the declared value, as per the USITC Harmonized Tariff Schedule (HTS) for parts of chairs. The calculation is: 10% of $100 USD = $10.00.
Which trade agreements reduce duties for HS 940191?
Several free trade agreements may reduce the applicable duty rate for HS 940191, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Vietnam. Documentation required typically includes a self-certified origin statement for USMCA or a specific origin declaration for CPTPP.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 940191 (Parts of seats)?
Import duty rates for HS code 940191 vary significantly by country. For example, the United States' Most Favored Nation (MFN) rate is Free. In the European Union, under the TARIC system, the rate can be 2.00% ad valorem. The United Kingdom's Trade Tariff lists a rate of 4.20% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the exact applicable duty rate. Preferential rates under Free Trade Agreements (FTAs) may also apply, potentially reducing or eliminating duties.
How is the duty calculated for HS code 940191 when it's an ad valorem rate?
When an ad valorem duty rate applies to HS code 940191, the duty is calculated as a percentage of the declared customs value of the imported parts. For instance, if a shipment of seat parts is valued at $10,000 USD and the applicable duty rate is 2.00% ad valorem, the import duty would be $10,000 USD × 0.02 = $200 USD. Always ensure the customs value is correctly determined according to the relevant valuation rules (e.g., WTO Customs Valuation Agreement).
What documentation is typically required when importing parts classified under HS code 940191?
Standard import documentation for HS code 940191 includes a commercial invoice detailing the description, quantity, and value of the parts; a packing list; and a bill of lading or air waybill. Depending on the origin and destination, a certificate of origin may be required to claim preferential duty rates under trade agreements. Importers should also be prepared to provide technical specifications or product literature if customs authorities require further clarification on the classification of the parts.
Are there specific classification criteria to ensure parts fall under HS 940191 and not other headings?
HS code 940191 covers 'Parts' of seats of heading 9401. This heading covers seats, whether or not convertible into beds, and parts thereof. To classify correctly under 940191, the imported item must be specifically designed for use with seats falling under heading 9401 (e.g., chair frames, legs, armrests, upholstery components, casters). If a part is more specifically classifiable elsewhere, or if it is a general-purpose part not exclusively for seats, it would not fall under 940191. Always refer to the Explanatory Notes of the Harmonized System for detailed guidance.
How do trade agreements, such as USMCA or EU FTAs, impact the duty rates for HS code 940191?
Trade agreements can significantly reduce or eliminate import duties for HS code 940191 if the goods meet the rules of origin stipulated in the agreement. For example, under the United States-Mexico-Canada Agreement (USMCA), eligible seat parts originating from Canada, Mexico, or the United States may qualify for preferential duty rates, often 0% or Free. Similarly, Free Trade Agreements between the EU and partner countries can offer reduced tariffs. Importers must obtain a valid Certificate of Origin and ensure the parts satisfy the specific rules of origin for the relevant trade agreement to benefit from these preferential rates.