HTS Code 940110: Seats of a kind used for aircraft: — 2026 US Tariff Rates
Quick Answer
HTS 940110 = Seats of a kind used for aircraft:
Duty rate: Free · Unit: 94-digit · Column 1: Free
Complete Classification Table
All 8-digit and 10-digit tariff codes under HTS subheading 940110. Use this table to find the correct statistical suffix and applicable duty rate for your product.
| HTS Code | Full Description | General Rate | Special Rate | Column 2 Rate |
|---|---|---|---|---|
9401.10.40.00 |
Leather upholstered | Free | — | 45% |
9401.10.80.00 |
Other | Free | — | 45% |
HTS Chapter 94 Classification Guide: Furniture, Bedding, Lamps & Miscellaneous Manufactured Articles
Chapter 94 covers furniture, bedding, mattresses, lighting fixtures, prefabricated buildings, and miscellaneous manufactured articles. Furniture classification depends on the room of use (bedroom, kitchen, office, outdoor) and material (wood, metal, plastic). The seat and frame material both affect classification.
Common Misclassification Errors
- Classifying unassembled (KD) furniture under the wrong heading — unassembled furniture is still classified as furniture under Chapter 94, not as raw materials
- Confusing lighting fixtures (9405) with electrical equipment (Chapter 85) — a decorative lamp is Chapter 94, while a bare electrical fixture may be Chapter 85
- Failing to account for anti-dumping duties on Chinese wooden bedroom furniture and upholstered seating, which are among the most actively enforced ADD orders
What Importers Need to Know About HTS Chapter 94
This subheading falls under an HTS chapter covering furniture including seating, office furniture, kitchen cabinets, mattresses, bedding, lamps, and prefabricated buildings. Importers of these products should be aware of the following trade compliance considerations:
Furniture from China faces Section 301 List 3 (25%) + anti-dumping duties on wooden bedroom furniture, upholstered seating, and other categories. Country of origin rules under GRI 3 for unassembled/KD furniture.
For the specific subheading HTS 940110, we recommend you:
- Verify the correct 10-digit statistical suffix — even within a 6-digit subheading, duty rates can differ significantly between suffixes
- Check FTA eligibility — if your product qualifies for preferential treatment under USMCA, KORUS, or another FTA, you may reduce or eliminate duties by providing the required origin certification
- Monitor for trade remedy changes — Section 301, Section 232, and anti-dumping duties are updated periodically. A rate that was correct last quarter may have changed
- Consult CBP resources — for binding classification rulings, CBP's National Commodity Specialist Division provides written determinations
Importing Under HTS 940110: What Importers Ask
How do I verify the correct HTS classification before importing?
Request a binding ruling from CBP's National Commodity Specialist Division. The ruling is valid for 5 years and is binding on all CBP ports. Alternatively, consult a licensed customs broker for a classification opinion. Misclassification can result in retroactive duties and Section 592 penalties.
Can I get duty-free treatment under an FTA for this product?
Check the Special rate column on this page for FTA preferences. If a preferential rate is listed, verify your product meets the FTA's specific rules of origin. All FTAs require origin certification — USMCA, KORUS, and others have specific documentation requirements.
What documentation is required at the port of entry?
At minimum: commercial invoice, packing list, bill of lading, and CBP Form 7501 (Entry Summary). Depending on the product, additional documentation may include FTA certificate of origin, FDA prior notice, USDA phytosanitary certificate, or TSCA certification. CBP may request the foreign supplier's manufacturing records.
At a Glance
- All 2 sub-classifications under HTS 940110 are duty-free under the General rate — no tariff applies regardless of country of origin.
- This code falls under a chapter covering furniture including seating, office furniture, kitchen cabinets, mattresses, bedding, lamps, and prefabricated buildings.
Duty Calculation Tips for HTS 940110
Furniture from China faces Section 301 List 3 (25% additional duty) plus extensive anti-dumping orders on wooden bedroom furniture, upholstered seating, and other categories. Country of origin for unassembled (KD) furniture is determined under GRI 3. Many furniture products qualify for duty-free treatment under USMCA if manufactured in Canada or Mexico.
Chapter 94 Frequently Asked Questions
What anti-dumping duties apply to Chinese furniture?
Chinese wooden bedroom furniture faces anti-dumping duties ranging from 1-216% depending on the manufacturer. Upholstered seating, wooden cabinets, and other furniture categories also face ADD. These ADD rates are company-specific — the China-wide rate applies to uncooperative respondents. Check Commerce Department orders for your specific supplier.
How does Section 301 affect furniture imports from China?
Most Chinese-origin furniture faces Section 301 List 3 additional duties of 25% on top of the regular MFN duty (0-8%). Combined with anti-dumping duties, the total effective rate on Chinese furniture can exceed 40-50%. Consider sourcing from Vietnam, Mexico, or other non-Section-301 countries.
How is unassembled (knock-down) furniture classified?
Unassembled or knock-down (KD) furniture is classified as complete furniture under Chapter 94, not as separate components under material chapters. The classification is based on the assembled product's essential character. All components shipped together as a set are classified as furniture.
Are mattresses and bedding classified under the same heading as furniture?
Yes. Mattresses and bedding support articles fall under heading 9404 (mattress supports, mattresses, sleeping bags). This is separate from seating furniture (9401) and other furniture (9403). Spring interiors, foam mattresses, and sleeping bags each have their own subheadings.
Can furniture from USMCA countries enter duty-free?
Yes, most furniture manufactured in USMCA countries qualifies for duty-free treatment if it meets the rules of origin. For wooden furniture, the wood must be processed and the furniture assembled in a USMCA country. For metal furniture, the metal must be fabricated in a USMCA country. Check the specific rule of origin for your product.
Quick Answer: HTS 940110 Duty Rates
HTS subheading 940110 (seats of a kind used for aircraft:) contains 2 sub-classifications.
2 suffixes carry duty-free General rates.
Suffix 9401.10.40.00: General rate Free.
Suffix 9401.10.80.00: General rate Free.
Always verify with CBP — Section 301, Section 232, and ADD/CVD may apply.
Official Sources
PoliteDraft recommends verifying duty rates directly with official government sources before filing import documentation.
Independent editors organize official USITC HTS data and explain how to check the exact suffix, unit, origin, and trade remedies. This site is a research reference, not a customs broker, attorney, or classification opinion.
Related HTS Codes in This Section
Related Chapters
HTS Chapter 94 is frequently cross-referenced with the following chapters in supply chain and trade compliance workflows.
Trade & Compliance Insights for Chapter 94
Expert analysis on tariff policy, trade remedies, and compliance strategies relevant to HTS 940110.
View all insights →Browse All HTS Codes in This Section
See the complete list of HTS subheadings under the same section as 940110.
View Section Overview →<strong>Editorial note:</strong> The first listed General rate for HTS 940110 (Seats of a kind used for aircraft:) is duty-free in this revision. Check every statistical suffix and the Special column for country-specific treatment before filing.