9401.79.00
Other
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames
Data provenance: Rates from HTS Revision 19 (Sep 16, 2026); trade measures verified against CBP CSMS and Federal Register notices through Sep 3, 2026.
Duty rates
Column 1 (General / MFN)
Free
Column 2 (Non-NTR)
45%
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)
9903.88.04
LIST_2
The duty provided in the applicable subheading + 25%
ActiveExcept 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
SECTION_338
9903.03.14
The duty provided in the applicable subheading + 50%
ActiveSection 338 (Canada): goods of Canada in the Proclamation 11048 annex (motor vehicles), 50% additional ad valorem duty. The annex is far broader than its title: honey, plants, lumber, textiles, apparel, tools, furniture, sporting goods and antiques are in it.
Applies to origin: CA
Effective from August 22, 2026
Rate-change history
What the rate was before, and when it changed. The government schedule replaces each revision in place; we keep the timeline.
-
SCOPE_EXPANSION Procs. 11046 / 11047 / 11048 (91 FR 46639) — Section 338 Canada
Section 338 (Canada) motor vehicles: 439 subheadings under 9903.03.14 at 50%, effective 2026-08-22
See the change → -
NEW_PROGRAM Executive Order Feb 1, 2026 — Reciprocal Tariff (FR 2026-03824)
Section 122 reciprocal surcharge in effect — additional 10% on most imports through July 24, 2026
See the change → -
Base rate HTS 2023
Column 1 general rate set to Free.
Related CBP rulings
The tariff classification of a seat and footrest from Vietnam
Item 1, the “Boson Swivel Chair (SKU 10179441 BXBC),” is a wooden frame upholstered seat. The chair will provide seating for a single individual. The concave and convex seat foundation, backrest, and the armrests are fabricated from a singl
The tariff classification of Traction Overshoes/Crampons and a Camping Stool from South Korea
Item styles Flexsteps, TCP, and CY6 are unisex removable traction articles designed to be worn over shoes or boots during winter hiking and other outdoor activities. Each style, available in multiple sizes from extra-small to extra-large, i
The tariff classification of seats from Cambodia
Item 1, the “Renwick Sofa (model 3668E-9173-41Z),” is a wooden frame reclining sofa. The sofa is upholstered with foam, polyester fiber, and leather materials; the sofa will provide seating for one or more individuals. The seat’s structural
The tariff classification of sectional sofa components from Vietnam
Item 1, the “Play Day Pop-Up Loveseat – Left Facing (LF),” item 2, the “Aspen Pop-Up Sofa - LF,” and item 3, the “Aspen Armless Pop-Up Sofa” are modular sectional seating components. The sectional seating components do not incorporate integ
The tariff classification of a sofa sectional storage console from Vietnam
Item 1987687, the “Leather Storage Console with Hidden Cupholders,” is a modular sofa sectional unit. The upholstered sofa sectional unit is constructed of leather, foam, polyester fiber, and polyvinyl chloride (PVC) that is affixed to a wo
The tariff classification of a sofa sectional and sofa sectional components from China.
Model 5150, the “Power Reclining Chaise Sectional Sofa,” is an upholstered sofa sectional constructed of a wooden frame. The sofa sectional components include (1) Left-Arm Facing (LAF) Power Recliner (AL1.5-1E), (2) Armless Chair (D1.5), (3
The tariff classification of a seat from Mexico
The “Bonaterra III Sofa” is a 100% polyester woven fabric upholstered seat that is affixed to a woodenframe. The sofa does not incorporate a removeable mattress, convert into a bed, or include reclinemechanisms. The wooden frame consists of
The tariff classification of seats from Vietnam
Item 1, the “Emery Backless Swivel Fabric Bar & Counter Stool (SKU 10235521 MRIN),” item 2, the“Emery Armless Fabric Bar & Counter Stool (SKU 10097508 VNCH),” and item 3, the “Emery Track ArmFabric Dining Armchair (SKU 10097614 BTDV),” are
The tariff classification of a seat component from Vietnam
The “Pontoon Chair Frame” is a seating component constructed of linear, non-linear, concave, and convexaluminum metal frame rails. Information provided states, “[T]his is an aluminum chair frame to be designed,manufactured, and produced sol
The tariff classification of a seat from Mexico
The “Bonaterra II Sofa” is a 100% polyester woven fabric upholstered seat that is affixed to a wooden frame. The sofa does not incorporate a removeable mattress, convert into a bed, or include recline mechanisms. Thewooden frame consists of
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
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
Other 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 from each major US trading partner.
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