Skip to content

HTS heading 9401

HTS 9401: Seats

Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof

U.S. import duty rates for heading 9401 from the 2026 HTS Revision 17, with the additional 2026 tariff layers that apply by country of origin for entries on September 2, 2026. Chapter 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings.

General rate
Free
column 1, normal trade relations
From China, all-in
12.5% to 50%
includes Section 301
Rate lines
29
88 filable 10-digit lines
Additional duties
Section 301 (China), Section 301 (forced labor), Section 232, Section 338 (Canada)
as modeled on 2026-09-02

Rate lines under heading 9401

Every line as the schedule prints it. Bold rows are the 8-digit legal lines that carry the rate; indented rows beneath them are the 10-digit statistical lines an entry is filed at.

HTS no.DescriptionGeneralSpecialColumn 2Unit
9401Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof:
9401.10Seats of a kind used for aircraft:
9401.10.40.00Leather upholsteredFree45%No.
9401.10.80.00OtherFree45%No.
9401.20.00.00Seats of a kind used for motor vehiclesFree25%No.
Swivel seats with variable height adjustment:
9401.31.00.00Of woodFree45%No.
9401.39.00OtherFree45%
9401.39.00.10HouseholdNo.
9401.39.00.30OtherNo.
Seats other than garden seats or camping equipment, convertible into beds:
9401.41.00.00Of woodFree40%No.
9401.49.00.00OtherFree40%No.
Seats of cane, osier, bamboo or similar materials:
9401.52.00.00Of bambooFree60%No.
9401.53.00.00Of rattanFree60%No.
9401.59.00.00OtherFree60%No.
Other seats, with wooden frames:
9401.61Upholstered:
Chairs:
9401.61.20Of teakFree40%
Household:
9401.61.20.11Of plantation-harvested teakNo.
9401.61.20.15OtherNo.
Other:
9401.61.20.31Of plantation-harvested teakNo.
9401.61.20.35OtherNo.
9401.61.40OtherFree40%
9401.61.40.01Chairs for children, including highchairsNo.
9401.61.40.11Other householdNo.
9401.61.40.31OtherNo.
9401.61.60OtherFree40%
9401.61.60.01Stationary activity centers for childrenNo.
9401.61.60.05Other seats for childrenNo.
9401.61.60.11Other householdNo.
9401.61.60.31OtherNo.
9401.69Other:
9401.69.20Bent-wood seatsFree42.5%
9401.69.20.10HouseholdNo.
9401.69.20.30OtherNo.
Other:
Chairs:
9401.69.40Of teakFree40%
Household:
9401.69.40.11Of plantation-harvested teakNo.
9401.69.40.15OtherNo.
Other:
9401.69.40.31Of plantation-harvested teakNo.
9401.69.40.35OtherNo.
9401.69.60OtherFree40%
9401.69.60.01Chairs for children including highchairsNo.
9401.69.60.11Other householdNo.
9401.69.60.31OtherNo.
9401.69.80OtherFree40%
9401.69.80.01Stationary activity centers for childrenNo.
9401.69.80.05Other seats for childrenNo.
9401.69.80.11Other householdNo.
Other:
Of teak (Tectona spp.):
9401.69.80.66Of plantation-harvested teakNo.
9401.69.80.68OtherNo.
9401.69.80.90OtherNo.
Other seats, with metal frames:
9401.71.00UpholsteredFree45%
9401.71.00.01Highchairs and booster seatsNo.
9401.71.00.05Infant walkersNo.
9401.71.00.06Bouncers with seatsNo.
9401.71.00.07Swings for childrenNo.
9401.71.00.08Stationary activity centers for childrenNo.
9401.71.00.11Other householdNo.
9401.71.00.31OtherNo.
9401.79.00OtherFree45%
9401.79.00.01Highchairs and booster seatsNo.
9401.79.00.02Infant walkersNo.
9401.79.00.03Bouncers with seatsNo.
9401.79.00.04Swings for childrenNo.
9401.79.00.06Stationary activity centers for childrenNo.
Other:
Outdoor:
With textile covered cushions or textile seating or backing material:
9401.79.00.11HouseholdNo.
9401.79.00.15OtherNo.
Other:
9401.79.00.25HouseholdNo.
9401.79.00.35OtherNo.
Other:
9401.79.00.46HouseholdNo.
9401.79.00.50OtherNo.
9401.80Other seats:
Of rubber or plastics:
9401.80.20Of reinforced or laminated plasticsFree65%
9401.80.20.01Childrenʼs highchairs and booster seats except for motor vehicle; bath seats, infant walkers, bouncers with seats, swings for childrenNo.
9401.80.20.05Stationary activity centers for childrenNo.
9401.80.20.11Other householdNo.
9401.80.20.31OtherNo.
9401.80.40OtherFree25%
9401.80.40.01Childrenʼs highchairs and booster seats except for motor vehicle; bath seats, infant walkers, bouncers with seats, swings for childrenNo.
9401.80.40.04Stationary activity centers for childrenNo.
Other:
Outdoor:
With textile covered cushions or textile seating or backing material:
9401.80.40.06HouseholdNo.
9401.80.40.15OtherNo.
Other:
9401.80.40.26HouseholdNo.
9401.80.40.35OtherNo.
9401.80.40.46OtherNo.
9401.80.60OtherFree45%
Child safety seats:
9401.80.60.21With detachable hard-shell seatNo.
9401.80.60.23OtherNo.
9401.80.60.24Stationary activity centers for childrenNo.
9401.80.60.25Other seats for childrenNo.
9401.80.60.28Other householdNo.
9401.80.60.30OtherNo.
Parts:
9401.91Of wood:
9401.91.15.00Of seats of a kind used for motor vehiclesFree25%No.
9401.91.20.00Of bent wood seatsFree42.5%No.
9401.91.90OtherFree40%
9401.91.90.10For children’s highchairs, booster seats, and similar seatsNo.
9401.91.90.90OtherNo.
9401.99Other:
9401.99.10Of seats of a kind used for motor vehiclesFree25%
9401.99.10.10Of leather, cut to shapeNo.
9401.99.10.20Of textile material, cut to shapeNo.
9401.99.10.85OtherNo.
9401.99.25Of cane, osier, bamboo or similar materialsFree60%
9401.99.25.40Of rattanNo.
9401.99.25.80OtherNo.
9401.99.35Of rubber or plasticsFree25%
9401.99.35.10For children’s highchairs, booster seats except for motor vehicle and similar seatsNo.
9401.99.35.80OtherNo.
9401.99.90OtherFree45%
9401.99.90.05For children’s highchairs, booster seats and similar seatsNo.
9401.99.90.21Other of textile material, cut to shapeNo.
9401.99.90.30Mechanically collapsible sofa bed seat deck components, covered or uncovered as described in statistical note 2 to this chapterNo.
9401.99.90.40Of seats of a kind used for aircraftNo.
9401.99.90.85OtherNo.

Source: USITC, 2026 HTS Revision 17. General = column 1 general; Special = column 1 rates for qualifying trade-agreement goods, with the program codes; Column 2 = the statutory rate for Cuba and North Korea.

All-in 2026 rate by country of origin

The general rate plus every additional duty the engine applies for that origin on September 2, 2026(Section 301, Section 232, Section 201, Section 338, and the forced-labor Section 301 action), as a share of customs value. Columns appear only for origins that carry an additional layer somewhere in this heading; for every other origin the all-in rate is the general rate.

Rate lineGeneralChinaVietnamIndiaMexicoCanadaGermany (EU)JapanSouth KoreaTaiwanThailand
9401.10.40.00Leather upholsteredFree20%9903.88.15, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5510%9903.05.2910%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.10.80.00OtherFree20%9903.88.15, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5510%9903.05.2910%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.20.00.00Seats of a kind used for motor vehiclesFree50%9903.94.05, 9903.88.0325%9903.94.0525%9903.94.0525%9903.94.0525%9903.94.0515%9903.94.5315%9903.94.4315%9903.94.6315%9903.94.6725%9903.94.05
9401.31.00.00Of woodFree37.5%9903.88.03, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5510%9903.05.2910%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.39.00OtherFree37.5%9903.88.03, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5560%9903.05.29, 9903.03.1410%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.41.00.00Of woodFree37.5%9903.88.03, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5510%9903.05.2910%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.49.00.00OtherFree37.5%9903.88.03, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5510%9903.05.2910%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.52.00.00Of bambooFree37.5%9903.88.03, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5510%9903.05.2910%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.53.00.00Of rattanFree37.5%9903.88.03, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5510%9903.05.2910%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.59.00.00OtherFree37.5%9903.88.03, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5510%9903.05.2910%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.61.20Of teakFree37.5%9903.88.03, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5510%9903.05.2910%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.61.40OtherFree12.5% to 37.5%9903.88.04, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5510%9903.05.2910%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.61.60OtherFree37.5%9903.88.03, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5510%9903.05.2910%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.69.20Bent-wood seatsFree37.5%9903.88.03, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5510%9903.05.2910%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.69.40Of teakFree37.5%9903.88.03, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5510%9903.05.2910%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.69.60OtherFree20% to 37.5%9903.88.04, 9903.05.31, 9903.88.1512.5%9903.05.8410%9903.05.4410%9903.05.5560%9903.05.29, 9903.03.1410%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.69.80OtherFree37.5%9903.88.03, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5510%9903.05.2910%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.71.00UpholsteredFree20% to 37.5%9903.88.04, 9903.05.31, 9903.88.1512.5%9903.05.8410%9903.05.4410%9903.05.5560%9903.05.29, 9903.03.1410%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.79.00OtherFree12.5% to 37.5%9903.88.04, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5560%9903.05.29, 9903.03.1410%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.80.20Of reinforced or laminated plasticsFree12.5% to 37.5%9903.88.04, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5510%9903.05.2910%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.80.40OtherFree12.5% to 37.5%9903.88.04, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5510%9903.05.2910%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.80.60OtherFree12.5% to 37.5%9903.88.04, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5510%9903.05.2910%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.91.15.00Of seats of a kind used for motor vehiclesFree20%9903.88.15, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5510%9903.05.2910%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.91.20.00Of bent wood seatsFree20%9903.88.15, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5510%9903.05.2910%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.91.90OtherFree37.5%9903.88.03, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5560%9903.05.29, 9903.03.1410%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.99.10Of seats of a kind used for motor vehiclesFree20%9903.88.15, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5560%9903.05.29, 9903.03.1410%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.99.25Of cane, osier, bamboo or similar materialsFree20%9903.88.15, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5510%9903.05.2910%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.99.35Of rubber or plasticsFree37.5%9903.88.03, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5510%9903.05.2910%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.99.90OtherFree37.5%9903.88.03, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5510%9903.05.2910%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77

A range means the 10-digit lines under that 8-digit line resolve differently. "+" marks a line with a per-unit duty component the percentage does not capture. "*" marks lines the engine could not price. Chapter 99 headings beneath a rate are the additional-duty provisions applied. AD/CVD, quota, and the regimes listed under "Not included" are not in these numbers.

Additional-duty provisions applied in this heading

  • 9903.88.15Section 301 List 4ASection 301 (China) · origins: China
  • 9903.05.31Section 301 forced labor: China (+12.5%)Section 301 (forced labor) · origins: China
  • 9903.05.84Section 301 forced labor: Vietnam (+12.5%)Section 301 (forced labor) · origins: Vietnam
  • 9903.05.44Section 301 forced labor: India (+10%)Section 301 (forced labor) · origins: India
  • 9903.05.55Section 301 forced labor: Mexico (+10%)Section 301 (forced labor) · origins: Mexico
  • 9903.05.29Section 301 forced labor: Canada (+10%)Section 301 (forced labor) · origins: Canada
  • 9903.05.39Section 301 forced labor: European Union (top-up to 10% combined with column 1)Section 301 (forced labor) · origins: Germany (EU)
  • 9903.05.49Section 301 forced labor: Japan (top-up to 12.5% combined with column 1)Section 301 (forced labor) · origins: Japan
  • 9903.05.71Section 301 forced labor: South Korea (top-up to 12.5% combined with column 1)Section 301 (forced labor) · origins: South Korea
  • 9903.05.76Section 301 forced labor: Taiwan (top-up to 10% combined with column 1)Section 301 (forced labor) · origins: Taiwan
  • 9903.05.77Section 301 forced labor: Thailand (+12.5%)Section 301 (forced labor) · origins: Thailand
  • 9903.94.05Section 232 Auto PartsSection 232 · origins: China, Vietnam, India, Mexico, Canada, Thailand
  • 9903.88.03Section 301 List 3Section 301 (China) · origins: China
  • 9903.94.53Section 232 autos: European Union parts: 15% ceiling inclusive of column 1Section 232 · origins: Germany (EU)
  • 9903.94.43Section 232 autos: Japan parts: 15% ceiling inclusive of column 1Section 232 · origins: Japan
  • 9903.94.63Section 232 autos: Korea parts: 15% ceiling inclusive of column 1Section 232 · origins: South Korea
  • 9903.94.67Section 232 autos: Taiwan parts: 15% ceiling inclusive of column 1Section 232 · origins: Taiwan
  • 9903.03.14Section 338: Canada, mv action (+50%)Section 338 (Canada) · origins: Canada
  • 9903.88.04Section 301 (9903.88.04)Section 301 (China) · origins: China

Exemptions and exclusions that fire automatically here: 9903.74.11 (Section 232 Medium/Heavy-Duty Vehicle Parts Exclusion); 9903.05.90 (Forced-labor 301 exemption: Section 232-subject goods (note 52(f))).

Claim-gated exclusions

These exclusions are not applied unless the filer claims them on the entry, so the numbers above show the rate without the claim:

  • 9903.05.88 Forced-labor 301 civil-aircraft exemption (GN 6)
  • 9903.05.91 Forced-labor 301 humanitarian-donations exemption
  • 9903.05.92 Forced-labor 301 informational-materials exemption
  • 9903.05.94 Forced-labor 301 USMCA duty-free exemption (Mexico)
  • 9903.94.06 Section 232 Auto Parts Exclusion: not a passenger-vehicle/light-truck part (or USMCA)
  • 9903.85.68 Section 232 · aluminum derivatives with Russian-smelted or -cast aluminum, +200% (note 19)

Worked example: $10,000 from China

Line 9401.10.40.00 (Leather upholstered), customs value $10,000, ocean freight, entered on September 2, 2026. Duties stack on the customs value; the fees are set by CBP.

ProvisionRateAmount
9401.10.40.00Base duty (column 1, general)Free$0.00
9903.88.15Section 301 List 4A7.5%$750.00
9903.05.31Section 301 forced labor: China (+12.5%)12.5%$1,250.00
Total duty20%$2,000.00
Merchandise Processing Fee (MPF)0.3464%, min/max apply$34.64
Harbor Maintenance Fee (HMF)0.125%, ocean only$12.50
Landed cost before freight and brokerage$12,047.14

Borderless files this entry for a flat $149 pay-as-you-go with ISF bundled, or $79 on a 12-month agreement with no monthly fee, and no duty-disbursement fee either way. See pricing.

Not included in the numbers above

Antidumping and countervailing duties, tariff-rate quotas, and partner-agency requirements are never in these rates. The engine also flags regimes it knows about but does not compute for this heading:

  • Section 232Section 232 timber/furniture (10% softwood timber & lumber, 25% kitchen cabinets & vanities, 25% upholstered wooden furniture, since 2025-10-14; escalation delayed to 2027-01-01) is NOT modeled: scope per Annex I to the Sept 29, 2025 proclamation; from 2026-07-24 a good actually under the wood §232 headings (9903.76.xx) is also EXEMPT from the forced-labor 301 duty (9903.05.90), so any 9903.05.xx line shown overstates; verify. Goods actually under this §232 regime are likewise exempt from the Brazil 301 25% (9903.05.07, BR origin, from 2026-07-22) and the Canada §338 50% (9903.03.15, CA origin, from 2026-08-19): any such line shown for them overstates; verify.

Questions about HTS 9401

What is the U.S. import duty rate for HTS 9401?

The general (column 1) rate for the 29 rate lines under heading 9401 is Free. That is the base rate for goods from countries with normal trade relations. Additional duties stack on top by origin: for goods from China entered on September 2, 2026 the all-in ad valorem rate is 12.5% to 50%.

Is HTS 9401 subject to Section 301 tariffs on goods from China?

Yes. Section 301 List 4A (9903.88.15), Section 301 List 3 (9903.88.03), Section 301 (9903.88.04) (9903.88.04) applies to goods of Chinese origin under this heading, on top of the general rate.

How many HTS codes are in heading 9401?

Heading 9401 has 29 legal rate lines (8-digit) and 88 filable statistical lines (10-digit) in the 2026 HTS Revision 17. The entry is filed at the 10-digit level; the rate is set at the 8-digit line.

Which trade agreements give a lower rate under HTS 9401?

The special column for this heading does not list a preferential program rate that this reference names, so the general rate applies to qualifying and non-qualifying goods alike.

How this page is built

The rate lines are the USITC 2026 HTS Revision 17 export, unedited. The all-in rates come from the Borderless tariff engine (the same code behind the tariff simulator), run for each 8-digit line and origin with an entry date of 2026-09-02; its measures bundle is dated 2026-08-21and cites the Federal Register and CBP notices behind every layer. Page generated 2026-09-02. These are estimates for planning, not classification advice or a filing: the classification of your goods, the origin determination, and any claim are confirmed by a licensed broker before an entry is filed. Maintained by Borderless CHB; Joy Xue, Licensed U.S. customs broker (CBP filer code NQR), confirms the classification and the duty stack on every entry before it is filed.