HS 940210 Dentists', barbers' or similar chairs and parts thereof
Quick Answer: Dentists', barbers', or similar chairs and their parts imported under HS 940210 enter the UK at 0.00%, the EU at 0.00%, and the US at a rate that can be free or 35% depending on specific circumstances. This classification covers specialized seating designed for professional use in dental practices, barber shops, and similar establishments, including their constituent components. Importers should be aware of the significant duty rate variance in the US market, necessitating careful verification of the applicable tariff rate based on product specifics and origin. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9402100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9402100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9402100000 | Free | — | ["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 940210 cover?
This subheading covers dentists', barbers', or similar chairs, including those used in beauty salons or for medical examinations, and their essential component parts. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, these chairs are typically designed for comfort and functionality during specific procedures, often featuring adjustable mechanisms for height, backrest, and headrest. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this category encompasses a wide range of such specialized seating furniture.
What falls outside HS 940210?
The following products are excluded from HS 940210: general-purpose office chairs (classified under HS 9403), massage chairs primarily for relaxation (often classified under HS 9403), and chairs for industrial or laboratory use that do not fit the description of dentist, barber, or similar specialized chairs. For instance, a standard executive office chair, even if adjustable, would not fall under this subheading, nor would a barber pole or other decorative items associated with a salon but not part of the seating apparatus.
What are common classification mistakes for HS 940210?
A common error is misclassifying chairs that have some specialized features but are not primarily designed for the specific professions mentioned in the heading. For example, a high-end salon styling chair with integrated hair washing basins might be incorrectly classified if the basin is considered a separate functional unit. Following General Rule of Interpretation (GRI) 3(b) for composite goods, the essential character of the item must be determined; in this case, the chair's primary function as specialized seating is key.
How should importers classify products under HS 940210?
The correct procedure for classifying products under HS 940210 involves a thorough examination of the product's design, intended use, and key features. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the Explanatory Notes from the WCO. It is crucial to verify that the chair is specifically designed for dentists, barbers, or similar professional services, and not for general office or domestic use.
How is the duty calculated for products under HS 940210?
A hydraulic dentist's examination chair weighing 50 kg and declared at a customs value of $300 USD would attract a US duty of $21.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value: 7.0% × $300 USD = $21.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, which provides specific duty rates for items classified under HS 940210.
Which trade agreements reduce duties for HS 940210?
Several free trade agreements may reduce the applicable duty rate for HS 940210, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible products from developing countries. To claim these preferences, importers typically need to provide a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries.
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FAQ
What are the typical import duty rates for HS code 940210 (Dentists', barbers' or similar chairs)?
The import duty rates for HS code 940210 can vary significantly depending on the country of origin and the importing country's tariff schedule. For example, under the U.S. Harmonized Tariff Schedule (HTS), the general Most Favored Nation (MFN) duty rate is 0.00%. However, preferential rates under trade agreements like the USMCA may also apply. It is crucial to consult the specific tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule, the EU TARIC database, or the UK Trade Tariff, for the most accurate and up-to-date rates. Some countries may impose higher duties, potentially up to 35% ad valorem, on these goods.
What specific criteria determine if a chair falls under HS code 940210?
HS code 940210 covers dentists', barbers', or similar chairs. Key classification criteria include the chair's intended use and its functional design. These chairs are typically characterized by features that facilitate procedures performed by dentists, barbers, or similar professionals, such as adjustable height, reclining mechanisms, headrests, and integrated or attachable equipment like basins or footrests. Simple seating furniture not designed for specific professional use would generally not be classified under this heading. The World Customs Organization (WCO) provides explanatory notes that can offer further guidance on the scope of this heading.
What documentation is typically required when importing goods classified under HS code 940210?
When importing goods under HS code 940210, standard import documentation is usually required. This includes a commercial invoice detailing the value 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 specific product, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Importers and customs brokers should also be aware of any specific product safety or labeling requirements mandated by the destination country.
How is the import duty calculated for HS code 940210, and can you provide an example?
Import duty for HS code 940210 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For instance, if a country imposes a 5% ad valorem duty on these chairs, and an importer declares a customs value of $10,000 for a shipment of 10 chairs, the duty calculation would be: $10,000 (Customs Value) × 0.05 (Duty Rate) = $500 (Import Duty). Some countries might also have specific duties based on quantity (e.g., per unit), or a combination of ad valorem and specific duties. Always verify the duty calculation method with the relevant customs authority.
Do common trade agreements, such as free trade agreements, affect the duty rates for HS code 940210?
Yes, common trade agreements can significantly affect the duty rates for HS code 940210. For example, under the United States-Mexico-Canada Agreement (USMCA), goods originating from Canada or Mexico may qualify for duty-free entry into the United States, provided they meet the rules of origin. Similarly, other free trade agreements (e.g., between the EU and certain partner countries) can reduce or eliminate tariffs on these goods. Importers must obtain a valid certificate of origin and ensure the chairs meet the specific rules of origin stipulated in the relevant trade agreement to benefit from preferential duty rates. Consulting resources like the USITC's trade agreement pages or the EU's TARIC system is essential.