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Updated September 17, 2026

What is the HTS code for an aluminum pontoon boat seat frame?

HTS code

9401.99.9085

CBP classified an aluminum seat frame made for pontoon boats under HTS 9401.99.9085 in ruling N361875. The frame is a seating component, and that line covers other parts of seats.

  • Made in Vietnam
  • CBP ruling N361875
  • June 1, 2026
  • Current
Today's duty from Vietnam

The Product

  • An aluminum chair frame for a pontoon boat, built from straight, curved, concave and convex metal frame rails.
  • Made solely for one maker's pontoon boats and can't be used on other watercraft.
  • About 18 inches long, 24.3 inches wide and 12.4 inches high.
  • Legs and base are welded and powder coated, with 4 pilot holes for a seat foundation and assembly hardware (not included).

CBP's Ruling

ItemHTS codeCBP's description of the line
Pontoon Chair FrameHTS 9401.99.9085Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Other: Other

Explanation

Heading 9401 names seats and parts of seats. CBP treated the welded aluminum frame as a seat part and placed it on the heading's line for other parts.

Does this apply to your product?

It likely does if you can answer yes to each of these:

  • Is it a chair frame, sold without the seat foundation or assembly hardware?
  • Is the frame made of aluminum?
  • Is it designed for a seat on a pontoon boat?

A no to any of them can mean a different code. A licensed broker can classify your product.

The code today

HTS codeIn today's scheduleWhere it sitsToday's duty
9401.99.9085✓ Still in the scheduleHeading 9401Today's duty from Vietnam 

Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.

Related rulings

Rulings N348721, N339562, N355273, N352533, N350961, N355891, N342703 and N338389 also classify seat components as seat parts under heading 9401, several of them for automobile seats.

  • N348721May 29, 2025The tariff classification and country of origin of a seat component9401.99.1085
  • N339562May 2, 2024Seat component from Cambodia9401.99.9021
  • N355273November 18, 2025Seat component from South Korea9401.99.1020
  • N352533August 20, 2025Automobile seat component from South Korea9401.99.1085
  • N350961July 28, 2025Automobile seat component from South Korea9401.99.1085
  • N355891November 20, 2025Automobile seat component from South Korea9401.99.1085
  • N342703October 2, 2024Motor vehicle seat component from Japan9401.99.1085
  • N338389March 19, 2024Seat components from China9401.99.3580
Read CBP's full ruling N361875 The letter as CBP published it, on rulings.cbp.gov

Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N361875 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms