9401.79.00.50

Other

Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other: Other: Other

Unit: No. Heading: 9401 Chapter: 94 As of May 1, 2026

Duty rates

No active duty rates published for this code.

The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.

Trade measures (Chapter 99)

9903.03.01

The duty provided in the applicable subheading + 10%

Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.02

The duty provided in the applicable subheading

Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 2026

Effective from February 24, 2026 through July 24, 2026

9903.03.03

The duty provided in the applicable subheading

Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.04

The duty provided in the applicable subheading

Articles the product of any country, as provided for in subdivision (aa)(iii) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.05

The duty provided in the applicable subheading

Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components of any country, provided for in subdivision (aa)(iv) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.06

The duty provided in the applicable subheading

Articles of aluminum, of steel, or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; wood products; and semiconductor articles, of any country, as provided in subdivision (aa)(v) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.07

The duty provided in the applicable subheading

Articles the product of Canada, as provided for in subdivision (aa)(vi) of U.S. note 2 to this subchapter

Applies to origin: CA

Effective from February 24, 2026 through July 24, 2026

9903.03.08

The duty provided in the applicable subheading

Articles the product of Mexico, as provided for in subdivision (aa)(vii) of U.S. note 2 to this subchapter

Applies to origin: MX

Effective from February 24, 2026 through July 24, 2026

9903.03.09

The duty provided in the applicable subheading

Articles of textiles or apparel the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua, as provided for in subdivision (aa)(viii) of U.S. note 2 to this subchapter

Applies to origin: CR, SV, GT, HN, NI, DO

Effective from February 24, 2026 through July 24, 2026

9903.03.10

The duty provided in the applicable subheading

Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering

Effective from February 24, 2026 through July 24, 2026

9903.03.11

The duty provided in the applicable subheading

Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds

Applies to origin: IL

Effective from February 24, 2026 through July 24, 2026

9903.88.04

LIST_2

The duty provided in the applicable subheading + 25%

Except as provided in headings 9903.88.33, 9903.88.34, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(g) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(g)

Applies to origin: CN

Effective from August 23, 2018

Related CBP rulings

N360509 April 16, 2026

The tariff classification of a seat from China

The “Sunwedge” is a collapsible, foldable, and portable beach seat that is designed for outdoor leisure. The Sunwedge is constructed of wood, metal, and textiles. The Sunwedge is not upholstered, and seating will be provided for one or more

N359779 April 1, 2026

The tariff classification of seats from China

Item 1, SKU 2730857, the “Two Seat Beach Chair with Umbrella,” is a pair of collapsible steel metal frame seats, a collapsible storage compartment, and an umbrella. The seat foundations, backrests, armrests, cupholders, and the storage comp

N359778 April 1, 2026

The tariff classification of seats from China

Item 1, SKU 2721372, the “2 Person Swing with Canopy,” is a two-person outdoor patio or garden swing seat with a complementary accent table that incorporates 2 cutout inserts that allow for the placement of beverages. The seat foundations,

N359392 March 11, 2026

The tariff classification of the “Atomic Northport 3 in 1 Air Hockey, Table Tennis, & Dining Table Combo” with 2 storage benches from China.

The electric air hockey table measures approximately 84" x 47" x 31, has an integrated AC-powered blower and is constructed primarily of medium density fiberboard (MDF). The game table features a versatile, 0.5" thick, removable overlay tha

N358677 March 5, 2026

The tariff classification and country of origin of seats

Item PC-36-SA-04 and PC-36-SA-18, the “Metal Folding Chairs,” are a series of folding unupholstered metal frame seats. The seats contain no armrests. Each seat will provide seating for a single individual. Powder coated steel tube metal rai

N358678 March 5, 2026

The tariff classification and country of origin of seats

Item PC-36-US-04 and PC-36-US-18, the “Metal Folding Chairs,” are a series of folding unupholstered metal frame seats. The seats contain no armrests. Each seat will provide seating for a single individual. Powder coated steel tube metal rai

N358963 March 2, 2026

The tariff classification of a combination collapsible seat and collapsible wagon from China

The “Ultimate Sideline Wagon” is a pair of collapsible aluminum metal frame seats integrated into a collapsible steel frame wagon. The seat foundations, backrests, armrests, cupholders, and the rectangle wagon’s storage cavity are construct

N358243 February 12, 2026

The tariff classification of a seat from Poland

Model 02.403, the “Penrose Bench,” is an urban bench that is designed for permanent installation in public and private outdoor environments such as parks, streetscapes, plazas, campuses, and commercial developments. The urban bench metal fr

N357767 February 10, 2026

The tariff classification of a seat from Mexico.

The “Madison Hybrid Sofa,” is an upholstered seat affixed to a wooden frame. The sofa does not incorporate a removeable mattress, convert into a bed, or include recline mechanisms. Seating is provided for one or more individuals. Illustrati

N357846 February 10, 2026

The tariff classification of a seat from Mexico

The “Madison Bamboo Sofa,” is an upholstered seat affixed to a wooden frame. The sofa does not incorporate a removeable mattress, convert into a bed, or include recline mechanisms. Seating is provided for one or more individuals. Illustrati

N357704 February 9, 2026

The tariff classification of seats from Canada.

The “Tub Collection (Tub1, Tub2),” is a coordinated group of upholstered seats affixed to wooden frames. The Tub1 model is a chair that will provide seating for a single individual. The Tub2 model is a sofa and will provide seating for one

N357710 February 9, 2026

The tariff classification of a seat from Canada

The “IRA Collection (IRA1)” is an upholstered seat affixed to a wooden frame that will provide seating for a single individual. The seat foundation, backrest, and the armrests will be constructed of solid American hardwood and Canadian plyw

Other codes in heading 9401

View all codes in heading 9401 →

Duty by origin country

The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 9401.79.00.50 from each major US trading partner.

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