Tariff number 9401710000 10 - Other seats, with metal frames

Estimate the import cost for 940171

An estimate only. The customs value is the price including transport and insurance to the EU border. Excise duties, other fees and producer-specific anti-dumping rates are not included. Preferential rates need valid proof of origin. Country groups and exclusions: TARIC, as of November 2026.

Export measures for 9401710000

What applies when these goods leave the EU: export controls, dual-use and other authorisations, bans per destination and the supplementary unit of the export declaration.

History

Preferential rules of origin for 9401710000

What the goods must meet to count as originating in a partner country and get the preferential duty, per agreement.

• Autonomous Trade Preferences (Western Balkans) · Kosovo

  EU-Algeria Association Agreement · Algeria

  EU-Egypt Association Agreement · Egypt

  EU-Jordan Association Agreement · Jordan

  EU-Morocco Association Agreement · Morocco

  Pan-Euro-Mediterranean (PEM) Convention · Albania, Andorra, Bosnia & Herzegovina, Egypt, Faroe Islands, Iceland, Kosovo, Liechtenstein, Montenegro, North Macedonia, Norway, Palestine, Switzerland, Türkiye

  EU-Ukraine DCFTA · Ukraine

  Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m 2 or less / or: Manufacture from materials of any heading, except that of the product or Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403, provided that: the value of the cloth does not exceed 25 % of the ex-works price of the product, and all the other materials used are originating and are classified in a heading other than heading 9401 or 9403 / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

• EEA/EFTA agreements (Switzerland, Norway, Liechtenstein, Faroe Islands) · Faroe Islands, Liechtenstein, Norway, Switzerland

  EU-Central America Association Agreement

  Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m 2 or less / or: Manufacture from materials of any heading, except that of the product or Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403, provided that: / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

  the value of the cloth does not exceed 25 % of the ex-works price of the product, and all the other materials used are originating and are classified in a heading other than heading 9401 or 9403

• EPA CARIFORUM

  EPA Pacific · Fiji, Papua New Guinea, Samoa, Solomon Islands

  Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m 2 or less / or: Manufacture in which all the materials used are classified in a heading other than that of the product or Manufacture from cotton cloth already made up in a form ready for use of heading No 9401 or 9403, provided: / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product – its value does not exceed 25 % of the ex-works price of the product; – all the other materials used are already originating and are classified in a heading other than heading No 9401 or 9403

• Generalised Scheme of Preferences (GSP, GSP+, EBA) · Armenia, India, Kenya, Pakistan, Samoa, Solomon Islands, Syria, Vietnam

  EU-Jordan Association Agreement (relaxed rules, 2016) · Jordan

  Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings / or: Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product

• EU-Moldova DCFTA · Moldova

  EU-Tunisia Association Agreement · Tunisia

  Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m 2 or less / or: Manufacture from materials of any heading, except that of the product or Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403, provided that: / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product the value of the cloth does not exceed 25 % of the ex-works price of the product, and all the other materials used are originating and are classified in a heading other than heading 9401 or 9403

• EU-Canada CETA · Canada

  A change from any other heading; or A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product.

• EU-Chile Association Agreement · Chile

  Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m 2 or less / or: Manufacture from materials of any heading, except that of the product or Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403, provided that: ihr Wert 25 % of the ex-works price of the product, and all the other materials used are originating and are classified in a heading other than heading 9401 or 9403 / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

• EU-Colombia/Peru/Ecuador Trade Agreement · Colombia, Ecuador, Peru

  Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof / or: Manufacture from materials of any heading, except that of the product / or: Manufacture in which the value of all the materials used does not exceed 55 per cent of the ex-works price of the product

• EPA Eastern and Southern Africa

  Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

• EU Market Access Regulation (EPA) · Cameroon, Côte d’Ivoire, Ghana, Kenya

  Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less / or: Manufacture in which all the materials used are classified in a heading other than that of the product or Manufacture from cotton cloth already made up in a form ready for use of heading No 9401 or 9403, provided: its value does not exceed 25 % of the ex-works price of the product; all the other materials used are already originating and are classified in a heading other than heading No 9401 or 9403 / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

• EU-Georgia DCFTA · Georgia

  Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m [91] or less / or: Manufacture from materials of any heading, except that of the product or Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403, provided that: / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product the value of the cloth does not exceed 25 % of the ex-works price of the product, and all the other materials used are originating and are classified in a heading other than heading 9401 or 9403

• EU-Israel Association Agreement · Israel

  Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m 2 or less / or: Manufacture in which all the materials used are classified in a heading other than that of the product or Manufacture from cotton cloth already made up in a form ready for use of heading No 9401 or 9403, provided: its value does not exceed 25 % of the ex-works price of the product, and all the other materials used are already originating and are classified in a heading other than heading No 9401 or 9403

• EU-Iceland FTA · Iceland

  Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m 2 or less / or: Manufacture from materials of any heading, except that of the product or Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403, provided that: – the value of the cloth does not exceed 25 % of the ex-works price of the product, and – all the other materials used are originating and are classified in a heading other than heading 9401 or 9403 / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

• EU-Japan EPA · Japan

  CTH; MaxNOM 50 % (EXW); or RVC 55 % (FOB).

• EU-Korea FTA · South Korea

  Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for: / or: Manufacture from materials of any heading, except that of the product / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

• EU-Lebanon Association Agreement · Lebanon

  Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m 2 or less / or: Manufacture from materials of any heading, except that of the product or Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403, provided that: the value of the cloth does not exceed 25 % of the ex-works price of the product, all the other materials used are originating and are classified in a heading other than heading 9401 or 9403 / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

• EU-Mexico Global Agreement · Mexico

  Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m 2 or less / or: Manufacture in which all the materials used are classified in a heading other than that of the product or Manufacture from cotton cloth already made up in a form ready for use of heading No 9401 or 9403, provided: its value does not exceed 25 % of the ex-works price of the product, all the other materials used are already originating and are classified in a heading other than heading No 9401 or 9403 / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

• EU-Palestine Interim Association Agreement · Palestine

  Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less / or: Manufacture in which all the materials used are classified in a heading other than that of the product or Manufacture from cotton cloth already made up in a form ready for use of heading No 9401 or 9403, provided: / or: Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product its value does not exceed 25% of the ex-works price of the product; all the other materials used are already originating and are classified in a heading other than heading No 9401 or 9403

• EPA SADC · South Africa

  Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m 2 or less / or: Manufacture in which all the materials used are classified in a heading other than that of the product or Manufacture from cotton cloth already made up in a form ready for use of heading No 9401 or 9403, provided: its value does not exceed 25 % of the ex–works price of the product; all the other materials used are already originating and are classified in a heading other than heading No 9401 or 9403 / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex–works price of the product

• EU-Singapore FTA · Singapore

  Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings / or: Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

• EU-Viet Nam FTA · Vietnam

  Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings. / or: Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product.

Source: European Commission, Access2Markets (CC BY 4.0, shortened). The text of the agreement prevails. Access2Markets

Legal and explanatory notes for 9401710000

Sources: Combined Nomenclature 2026, Annex I to Regulation (EEC) No 2658/87 (CELEX 32025R1926), and the Explanatory Notes to the Combined Nomenclature (CELEX 02019XC0329(02)-20260213). The section and chapter notes are legally binding; the explanatory notes are guidance. EUR-Lex

UK advance tariff rulings for 9401710000

Rulings of HM Revenue & Customs for goods with UK commodity codes that start like this EU code. The UK tariff differs from the EU tariff, so these rulings are guidance for the EU.

• UK 9401710000 Valid Feb 13, 2024 to Feb 12, 2027 · Ruling 600009721 on GOV.UK

  An activity set for entertaining baby, consisting of a baby seat that bounces, swivels and rocks and other toys for entertaining a baby. It has more than 20 activities included for the baby's development, and has removable toys for the baby's play. It also features a cloud which lights up that tracks the baby's movement of bounces, and rewards with lights and sounds. The seat rotates 360 degrees; it is adjustable for up to 5 heights to accommodate the baby's growth. It is made of plastic. It folds away for easy storage and electrically operated. It measures H78 x W85 x D88cm and is packed in a cardboard box.

  Justification

  Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect- a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg (1)(b)). General Interpretative Rules (GIRs): GIR 1 has been used to classify this product by the terms of heading 9401 - Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. GIR 3(b) has been used as the seat is the essential character. GIR 5(b) has been used to identify the type of packaging. Product is packed in a cardboard box. GIR 6 has been used to classify the goods to subheading level 940171 - Other seats, with metal frames; Upholstered; Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to 9401 refers. WCO Opinions to subheading 940171.

• UK 9401710000 Valid Apr 5, 2024 to Apr 4, 2027 · Ruling 600009901 on GOV.UK

  An Armchair and Ottoman, circa 1994, made of gilded iron and fabric which are of great interest to collectors of French design and contemporary design. The influences of Baroque design and also from natural motifs are both present in the gilded forged metal frame of these pieces, which together present an unexpected combination of opulent and organic. They are designed by French interior designer Elizabeth Garouste and Swiss-born designer Mattia Bonetti. The pair developed a distinctive style influenced by ideals of contrast and contradiction, as well as surreal eclecticism with a witty and elegant flair. The resulting pieces are quirky yet grand, sophisticated and luxurious in their sumptuous materiality while presenting avant-garde notions that set their works apart from other designers.

  Justification

  Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: For the purposes of determining the commodity codes within which goods most appropriately fall, Reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). GIR 1 - Has been used to classify this product by the terms of heading 9401 - Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof GIR 6 - Has been used to classify the goods to subheading level 940171 - Other seats, with metal frames; Upholstered Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 9401

• UK 9401710000 Valid Apr 3, 2024 to Apr 2, 2027 · Ruling 600009904 on GOV.UK

  A set of Six chairs Circa 1947 made by French designer Gilbert Poillerat (1902-1988). Gilbert Poillerat was one of the most significant and original figures of Twentieth-Century design. They are made from Iron and Bronze and upholstered in fabric. Each chair’s measurements are 84x45x55cm (33 1/8 x 17 ¾ x 21 5/8 in) These chairs demonstrate a distinctive example of the artist’s more minimalistic forms, placing more focus on the simplicity of craftsmanship to highlight the artistry of the two-toned patinated and gilt brass. These chairs are a product of a person who was born in France and lived and worked in France and designed and created a number of ironwork items.

  Justification

  Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect- a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg (1)(b)). General Interpretative Rules (GIRs): GIR 1 has been used to classify this product by the terms of heading 9401 - Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. GIR 6 has been used to classify the goods to subheading level 940171 - Other seats, with metal frames; Upholstered; Also classified in accordance with Note A(3) to Heading 9705 Harmonised System Explanatory Notes (HSENs) to 9401

Source: HM Revenue & Customs, Advance Tariff Rulings. Contains public sector information licensed under the Open Government Licence v3.0.

Restrictions and flags for 940171

• Russia sanctions: import ban Regulation (EU) No 833/2014, Annex XXI 9401

  Art. 3i, goods generating significant revenue for Russia

  Read the act on EUR-Lex

For orientation only. Check the act before you rely on a flag; thresholds, derogations and exceptions are not shown in full.

EU trade in 2025 for 940171

Extra-EU imports

€1.8B

459,236 t

Extra-EU exports

€849M

Top origin countries by import value

1. China €1.6B
2. Vietnam €70.4M
3. Ukraine €37M
4. United Kingdom €19.8M
5. Türkiye €17.8M

CN8 codes below this code: 1. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.

UK import duty for 940171

• 0%

Third-country duties of all UK commodity codes under this HS subheading. Source: UK Department for Business and Trade, as of Nov 2, 2026. The UK tariff differs from the EU tariff.

Import VAT in the EU

• Austria 20 %
• Belgium 21 %
• Bulgaria 20 %
• Croatia 25 % maybe 5 %
• Cyprus 19 %
• Czechia 21 % maybe 12 %
• Denmark 25 %
• Estonia 24 % maybe 9 %
• Finland 25.5 %
• France 20 %
• Germany 19 %
• Greece 24 % maybe 13 %
• Hungary 27 %
• Ireland 23 %
• Italy 22 %
• Latvia 21 %
• Lithuania 21 % maybe 5 %
• Luxembourg 17 %
• Malta 18 %
• Netherlands 21 % maybe 9 %
• Poland 23 %
• Portugal 23 %
• Romania 21 %
• Slovakia 23 %
• Slovenia 22 % maybe 9.5 %
• Spain 21 %
• Sweden 25 %

Standard rate per member state, on the customs value, the duty and transport to the destination. Reduced rates often depend on the use or the buyer and apply only where the country provides them for these goods. Source: European Commission, Taxes in Europe Database, as of Nov 2, 2026.

Rules of origin

Information

HS Code structure

HS Code tree structure