HS 940199 Other
Quick Answer: Parts for seats imported under HS 940199 enter the UK duty-free, the EU at 1.70% ad valorem, and the US at rates ranging from Free to 25% ad valorem. This residual classification applies to components of seats not specifically enumerated elsewhere in Chapter 94, such as frames, legs, or upholstery elements for chairs, stools, and other seating furniture. Importers should exercise caution, as the broad nature of "other" necessitates careful review of specific product descriptions and potential subheadings within national tariff schedules to ensure accurate classification and avoid duty discrepancies. CustomTariffs aggregates this data, highlighting the varying tariff treatments across major trading blocs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9401991010 | 0.00 % | — | — |
| 9401991090 | 0.00 % | — | — |
| 9401992000 | 0.00 % | — | — |
| 9401990000 | 0.00 % | — | — |
| 9401991000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9401990000 | — | — | — |
| 9401991000 | 1.70 % | — | — |
| 9401991010 | 1.70 % | — | — |
| 9401991090 | 1.70 % | — | — |
| 9401992000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9401999005 | — | — | ["No."] |
| 9401999021 | — | — | ["No."] |
| 9401999030 | — | — | ["No."] |
| 94019910 | Free | — | — |
| 9401991020 | — | — | ["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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 940199 cover?
This subheading covers parts and accessories for furniture of heading 9401, specifically those not elsewhere specified within the broader heading. According to the World Customs Organization's Harmonized System Nomenclature, this includes components such as frames, legs, armrests, and upholstery materials that are not integral to a finished piece of seating furniture but are intended for its assembly or repair. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to individual components that do not constitute a complete or substantially complete article of seating furniture.
What falls outside HS 940199?
The following products are excluded from HS 940199: finished seating furniture of heading 9401, such as chairs, stools, and sofas, as well as their more specific parts that are classified under other subheadings within 9401. For instance, complete upholstered seats for vehicles are classified under 9401.20, and specific components like springs for seating furniture might have their own distinct classifications. Items that are not clearly identifiable as parts of seating furniture, or are general-purpose hardware, would also be classified elsewhere.
What are common classification mistakes for HS 940199?
A common error is misclassifying partially assembled seating furniture as parts under 940199 when it should be classified as a finished article based on General Rule of Interpretation (GRI) 2(a). For example, a chair frame with cushions attached but lacking final finishing might be mistakenly entered as parts. Importers may also incorrectly classify components that have a more specific HS code, failing to adhere to the principle of specific classification over general classification, thereby potentially incurring incorrect duty rates.
How should importers classify products under HS 940199?
The correct procedure for classifying products under HS 940199 involves a thorough examination of the product's nature and intended use, referencing the WCO HS Explanatory Notes and national tariff schedules like the USITC HTS or EU TARIC. Importers and customs brokers must determine if the item is indeed a component or accessory for seating furniture and if it is not specifically provided for in a more precise subheading. If the item is a kit that, when assembled, forms a complete chair, it should be classified as the chair itself.
How is the duty calculated for products under HS 940199?
A set of 10 wooden chair legs, each measuring 18 inches in length and declared at a customs value of $50 USD, would attract a US duty. Assuming an MFN duty rate of 3.5% ad valorem for such parts under the USITC HTS, the duty would be $1.75 (3.5% of $50). This is calculated using the ad valorem rate applied to the declared customs value, as specified in the USITC Harmonized Tariff Schedule for parts of chairs not elsewhere specified.
Which trade agreements reduce duties for HS 940199?
Several free trade agreements may reduce the applicable duty rate for HS 940199, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying originating goods from Canada and 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 typically required includes a self-certified origin statement for USMCA or a certificate of origin for CPTPP, depending on the specific jurisdiction and product.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 940199?
HS code 940199, classified as 'Other' parts and accessories of seats, typically incurs duty rates that vary by importing country. For instance, the United States applies a Most Favored Nation (MFN) duty rate of 1.70% ad valorem. The European Union, under the TARIC system, may have different rates depending on the specific origin and product. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty information. Official sources like the US International Trade Commission (USITC) for the US, the EU's TARIC database, and the UK's Trade Tariff are authoritative references.
How is the duty calculated for HS code 940199 if the duty rate is 1.70% ad valorem?
The duty for HS code 940199, when subject to an ad valorem rate of 1.70%, is calculated based on the customs value of the imported goods. For example, if a shipment of parts for seats has a customs value of $10,000, the duty would be calculated as: $10,000 (Customs Value) × 0.0170 (Duty Rate) = $170.00. Importers and customs brokers must ensure accurate valuation of goods, including all assessable costs like freight and insurance, to correctly determine the duty payable.
What are the classification criteria for HS code 940199?
HS code 940199 is a residual category within Chapter 94, which covers furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings. This code is specifically for 'Other' parts and accessories of seats (HS code 9401). Classification under 940199 occurs when a part or accessory of a seat does not fall under more specific subheadings within 9401, such as frames, bases, or specific upholstered components. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide guidance on distinguishing between parts and complete seats, as well as between different types of parts and accessories.
Are there preferential duty rates available for HS code 940199 under trade agreements?
Yes, preferential duty rates may be available for HS code 940199 depending on the country of origin and the existence of trade agreements between the exporting and importing countries. For example, goods originating from countries with a Free Trade Agreement (FTA) with the United States might qualify for duty-free entry or reduced rates. Similarly, goods imported into the EU from countries with preferential trade arrangements may benefit from lower duties. Importers must ensure they meet all the requirements of the relevant trade agreement, including rules of origin and proper documentation (e.g., Certificates of Origin), to claim preferential treatment. Consulting the tariff database of the importing country, which often details preferential rates and their conditions, is essential.
What documentation is typically required when importing goods under HS code 940199?
When importing goods classified under HS code 940199, standard customs documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the importing country and the origin of the goods, a Certificate of Origin may be necessary, especially if claiming preferential duty rates under a trade agreement. Customs brokers should verify specific requirements with the importing country's customs authority, as additional documentation related to product safety or specific regulations might be mandated.