HTS heading 9401 · Chapter 94
HTS 9401: Seats, whether or not convertible into beds, and parts…
HTS heading 9401 covers seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. It has 29 tariff lines with a duty rate; the general (MFN) rates are Free (29 lines).
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| 9401.10 | Seats of a kind used for aircraft: | ||||
| 9401.10.40.00 | Leather upholstered[No.] | Free | 45% | Estimate → | |
| 9401.10.80.00 | Other[No.] | Free | 45% | Estimate → | |
| 9401.20.00.00 | Seats of a kind used for motor vehicles[No.] | Free | 25% | Estimate → | |
| Swivel seats with variable height adjustment: | |||||
| 9401.31.00.00 | Of wood[No.] | Free | 45% | Estimate → | |
| 9401.39.00 | Other | Free | 45% | ||
| 9401.39.00.10 | Household[No.] | Estimate → | |||
| 9401.39.00.30 | Other[No.] | Estimate → | |||
| Seats other than garden seats or camping equipment, convertible into beds: | |||||
| 9401.41.00.00 | Of wood[No.] | Free | 40% | Estimate → | |
| 9401.49.00.00 | Other[No.] | Free | 40% | Estimate → | |
| Seats of cane, osier, bamboo or similar materials: | |||||
| 9401.52.00.00 | Of bamboo[No.] | Free | 60% | Estimate → | |
| 9401.53.00.00 | Of rattan[No.] | Free | 60% | Estimate → | |
| 9401.59.00.00 | Other[No.] | Free | 60% | Estimate → | |
| Other seats, with wooden frames: | |||||
| 9401.61 | Upholstered: | ||||
| Chairs: | |||||
| 9401.61.20 | Of teak | Free | 40% | ||
| Household: | |||||
| 9401.61.20.11 | Of plantation-harvested teak[No.] | Estimate → | |||
| 9401.61.20.15 | Other[No.] | Estimate → | |||
| Other: | |||||
| 9401.61.20.31 | Of plantation-harvested teak[No.] | Estimate → | |||
| 9401.61.20.35 | Other[No.] | Estimate → | |||
| 9401.61.40 | Other | Free | 40% | ||
| 9401.61.40.01 | Chairs for children, including highchairs[No.] | Estimate → | |||
| 9401.61.40.11 | Other household[No.] | Estimate → | |||
| 9401.61.40.31 | Other[No.] | Estimate → | |||
| 9401.61.60 | Other | Free | 40% | ||
| 9401.61.60.01 | Stationary activity centers for children[No.] | Estimate → | |||
| 9401.61.60.05 | Other seats for children[No.] | Estimate → | |||
| 9401.61.60.11 | Other household[No.] | Estimate → | |||
| 9401.61.60.31 | Other[No.] | Estimate → | |||
| 9401.69 | Other: | ||||
| 9401.69.20 | Bent-wood seats | Free | 42.5% | ||
| 9401.69.20.10 | Household[No.] | Estimate → | |||
| 9401.69.20.30 | Other[No.] | Estimate → | |||
| Other: | |||||
| Chairs: | |||||
| 9401.69.40 | Of teak | Free | 40% | ||
| Household: | |||||
| 9401.69.40.11 | Of plantation-harvested teak[No.] | Estimate → | |||
| 9401.69.40.15 | Other[No.] | Estimate → | |||
| Other: | |||||
| 9401.69.40.31 | Of plantation-harvested teak[No.] | Estimate → | |||
| 9401.69.40.35 | Other[No.] | Estimate → | |||
| 9401.69.60 | Other | Free | 40% | ||
| 9401.69.60.01 | Chairs for children including highchairs[No.] | Estimate → | |||
| 9401.69.60.11 | Other household[No.] | Estimate → | |||
| 9401.69.60.31 | Other[No.] | Estimate → | |||
| 9401.69.80 | Other | Free | 40% | ||
| 9401.69.80.01 | Stationary activity centers for children[No.] | Estimate → | |||
| 9401.69.80.05 | Other seats for children[No.] | Estimate → | |||
| 9401.69.80.11 | Other household[No.] | Estimate → | |||
| Other: | |||||
| Of teak (Tectona spp.): | |||||
| 9401.69.80.66 | Of plantation-harvested teak[No.] | Estimate → | |||
| 9401.69.80.68 | Other[No.] | Estimate → | |||
| 9401.69.80.90 | Other[No.] | Estimate → | |||
| Other seats, with metal frames: | |||||
| 9401.71.00 | Upholstered | Free | 45% | ||
| 9401.71.00.01 | Highchairs and booster seats[No.] | Estimate → | |||
| 9401.71.00.05 | Infant walkers[No.] | Estimate → | |||
| 9401.71.00.06 | Bouncers with seats[No.] | Estimate → | |||
| 9401.71.00.07 | Swings for children[No.] | Estimate → | |||
| 9401.71.00.08 | Stationary activity centers for children[No.] | Estimate → | |||
| 9401.71.00.11 | Other household[No.] | Estimate → | |||
| 9401.71.00.31 | Other[No.] | Estimate → | |||
| 9401.79.00 | Other | Free | 45% | ||
| 9401.79.00.01 | Highchairs and booster seats[No.] | Estimate → | |||
| 9401.79.00.02 | Infant walkers[No.] | Estimate → | |||
| 9401.79.00.03 | Bouncers with seats[No.] | Estimate → | |||
| 9401.79.00.04 | Swings for children[No.] | Estimate → | |||
| 9401.79.00.06 | Stationary activity centers for children[No.] | Estimate → | |||
| Other: | |||||
| Outdoor: | |||||
| With textile covered cushions or textile seating or backing material: | |||||
| 9401.79.00.11 | Household[No.] | Estimate → | |||
| 9401.79.00.15 | Other[No.] | Estimate → | |||
| Other: | |||||
| 9401.79.00.25 | Household[No.] | Estimate → | |||
| 9401.79.00.35 | Other[No.] | Estimate → | |||
| Other: | |||||
| 9401.79.00.46 | Household[No.] | Estimate → | |||
| 9401.79.00.50 | Other[No.] | Estimate → | |||
| 9401.80 | Other seats: | ||||
| Of rubber or plastics: | |||||
| 9401.80.20 | Of reinforced or laminated plastics | Free | 65% | ||
| 9401.80.20.01 | Childrenʼs highchairs and booster seats except for motor vehicle; bath seats, infant walkers, bouncers with seats, swings for children[No.] | Estimate → | |||
| 9401.80.20.05 | Stationary activity centers for children[No.] | Estimate → | |||
| 9401.80.20.11 | Other household[No.] | Estimate → | |||
| 9401.80.20.31 | Other[No.] | Estimate → | |||
| 9401.80.40 | Other | Free | 25% | ||
| 9401.80.40.01 | Childrenʼs highchairs and booster seats except for motor vehicle; bath seats, infant walkers, bouncers with seats, swings for children[No.] | Estimate → | |||
| 9401.80.40.04 | Stationary activity centers for children[No.] | Estimate → | |||
| Other: | |||||
| Outdoor: | |||||
| With textile covered cushions or textile seating or backing material: | |||||
| 9401.80.40.06 | Household[No.] | Estimate → | |||
| 9401.80.40.15 | Other[No.] | Estimate → | |||
| Other: | |||||
| 9401.80.40.26 | Household[No.] | Estimate → | |||
| 9401.80.40.35 | Other[No.] | Estimate → | |||
| 9401.80.40.46 | Other[No.] | Estimate → | |||
| 9401.80.60 | Other | Free | 45% | ||
| Child safety seats: | |||||
| 9401.80.60.21 | With detachable hard-shell seat[No.] | Estimate → | |||
| 9401.80.60.23 | Other[No.] | Estimate → | |||
| 9401.80.60.24 | Stationary activity centers for children[No.] | Estimate → | |||
| 9401.80.60.25 | Other seats for children[No.] | Estimate → | |||
| 9401.80.60.28 | Other household[No.] | Estimate → | |||
| 9401.80.60.30 | Other[No.] | Estimate → | |||
| Parts: | |||||
| 9401.91 | Of wood: | ||||
| 9401.91.15.00 | Of seats of a kind used for motor vehicles[No.] | Free | 25% | Estimate → | |
| 9401.91.20.00 | Of bent wood seats[No.] | Free | 42.5% | Estimate → | |
| 9401.91.90 | Other | Free | 40% | ||
| 9401.91.90.10 | For children’s highchairs, booster seats, and similar seats[No.] | Estimate → | |||
| 9401.91.90.90 | Other[No.] | Estimate → | |||
| 9401.99 | Other: | ||||
| 9401.99.10 | Of seats of a kind used for motor vehicles | Free | 25% | ||
| 9401.99.10.10 | Of leather, cut to shape[No.] | Estimate → | |||
| 9401.99.10.20 | Of textile material, cut to shape[No.] | Estimate → | |||
| 9401.99.10.85 | Other[No.] | Estimate → | |||
| 9401.99.25 | Of cane, osier, bamboo or similar materials | Free | 60% | ||
| 9401.99.25.40 | Of rattan[No.] | Estimate → | |||
| 9401.99.25.80 | Other[No.] | Estimate → | |||
| 9401.99.35 | Of rubber or plastics | Free | 25% | ||
| 9401.99.35.10 | For children’s highchairs, booster seats except for motor vehicle and similar seats[No.] | Estimate → | |||
| 9401.99.35.80 | Other[No.] | Estimate → | |||
| 9401.99.90 | Other | Free | 45% | ||
| 9401.99.90.05 | For children’s highchairs, booster seats and similar seats[No.] | Estimate → | |||
| 9401.99.90.21 | Other of textile material, cut to shape[No.] | Estimate → | |||
| 9401.99.90.30 | Mechanically collapsible sofa bed seat deck components, covered or uncovered as described in statistical note 2 to this chapter[No.] | Estimate → | |||
| 9401.99.90.40 | Of seats of a kind used for aircraft[No.] | Estimate → | |||
| 9401.99.90.85 | Other[No.] | Estimate → |
106 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 9401.10.40.00 at the general rate of Free, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (Free) | $0.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $47.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
Duty by country of origin
Frequently asked questions
What is the duty rate for HTS 9401?
Heading 9401 has 29 rate lines. The general (MFN) duty rates are Free (29 lines). Products of free trade agreement partners may enter at the special rate, and Column 2 rates apply to countries without normal trade relations. Chapter 99 tariffs can be added on top: calculate the full amount.
Do Section 301, 232 or 201 tariffs apply to HTS 9401?
It depends on the 8- or 10-digit subheading, the country of origin, the entry date and, for Section 232, the metal content. These additional duties are listed in Chapter 99 of the HTS. The free duty calculator checks each program for a given code, origin and date and shows which apply and why.
What fees are added to an import under HTS 9401?
Formal entries pay the Merchandise Processing Fee of 0.3464% of value (minimum $34.58, maximum $670.86 in FY2027). Ocean shipments also pay the Harbor Maintenance Fee of 0.125% of value. See the import duty calculator for how they combine.