Other seats including convertible beds
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9401490000 | 35.0% | CN | US | 官方文档 |
| 9401804046 | 35.0% | CN | US | 官方文档 |
| 9401698066 | 35.0% | CN | US | 官方文档 |
| 9401698090 | 35.0% | CN | US | 官方文档 |
| 8714950000 | 43.0% | CN | US | 官方文档 |
商品图片
AI分析
🛋️ Other Seats (Including Convertible Beds)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Other Seats"?
"Other Seats, Including Convertible Beds" are versatile furniture items used in residential, office, or commercial settings. In international trade, they are categorized under Chapter 94 (Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings). The key characteristic is that they do not fall under specific categories like chairs with wooden frames (9401.30) or upholstered seats with metal frames (9401.61).
⚠️ Key Distinction Points:
- If the seat is upholstered with metal frames and doesn't fit other specific subheadings → Consider 9401.69.80.xx
- If the seat is other than those specified in 9401.30, 9401.40, 9401.50, 9401.61, 9401.67, 9401.71 → Consider 9401.80.40.xx
- If the item is convertible to a bed, it still falls under "Seats" if the primary function is seating → Covered under 9401.49.00.00 or 9401.80.40.46
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
| HS Code | Product Description | Applicable Scenario | Material/Feature Match |
|---|---|---|---|
9401.49.00.00 |
Other seats (including those convertible into beds) | Generic convertible seats; no specific material conflict | ✅ Full Match |
9401.80.40.46 |
Other seats (includes convertible bed feature) | Seats covering "other" categories with convertible function | ✅ Full Match |
9401.69.80.66 |
Other seats (metal frame, other) | Metal frame seats; "Other" as catch-all when material is unspecified | ✅ Probable Match |
9401.69.80.90 |
Other seats (metal frame, other) | Metal frame seats; "Other" as catch-all when material is unspecified | ✅ Probable Match |
8714.95.00.00 |
Saddles, harnesses, etc. (includes saddle seats) | Specialized saddle-type seats for vehicles/equipment | ✅ Match (if vehicle-related) |
🔍 Key Reminders:
- "Other Seats" (9401) is the primary category for general-purpose seating, including convertible models.
- Convertible beds are explicitly mentioned in 9401.49 and 9401.80.
- If the seat has a metal frame, check 9401.69.
- Vehicle saddle seats fall under 8714.95, not 9401.
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes, Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 9401.49.00.00 – Other Seats (Including Convertible Beds)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| USITC Surtax | +25.0% (from USITC Footnote 9903.88.01) |
| IEEPA Surtax | +10.0% (for China/HK products, effective Nov 10, 2025) |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Applicable (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:9401.49.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- "USITC Surtax 25%" comes from the "Additional Duties" under the Section 301 Investigation;
- "IEEPA 10%" is the additional duty on China-origin goods under the International Emergency Economic Powers Act;
- Total 35%, considered a high tariff, must be predicted in advance!
🎯 2. 9401.80.40.46 – Other Seats (Other)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surtax | +25.0% |
| IEEPA Surtax | +10.0% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:9401.80.40.46 → FOOTNOTE:9903.88.01 |
📌 Note:
- Same as above, belonging to "Other Seats";
- Even if it's a "convertible sofa" or "futon-style seat", as long as it's classified as a seat, it applies this tariff.
🎯 3. 9401.69.80.66 & 9401.69.80.90 – Other Seats (Metal Frame, Other)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surtax | +25.0% |
| IEEPA Surtax | +10.0% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:9401.69.80.xx → FOOTNOTE:9903.88.01 |
📌 Note:
- These codes are used for metal frame seats that do not fit other specific subheadings;
- The "Other" (兜底) rule applies when material is unspecified but no conflict exists.
🎯 4. 8714.95.00.00 – Saddles, Harnesses, etc. (Includes Saddle Seats)
| Item | Content |
|---|---|
| Base Tariff | 8.0% |
| USITC Surtax | +25.0% |
| IEEPA Surtax | +10.0% |
| Total Tariff | 43.0% |
| Tax Calculation | CIF × 43% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:8714.95.00.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- This code is for specialized saddle seats (e.g., for motorcycles, bicycles, or farm equipment);
- Higher base tariff (8%) compared to 9401 (0%);
- Only apply if the seat is specifically a saddle or part of a vehicle's seating system.
🛠️ IV. Customs Clearance Practical Advice (Practical Pitfall Avoidance Guide)
✅ 1. Preparation Material List (All Required)
| Material | Required | Description |
|---|---|---|
| ✅ Product Specification | ✔️ | Dimensions, weight, material, convertible function details |
| ✅ Product Photos | ✔️ | Clear images of the seat, including convertible state |
| ✅ Commercial Invoice | ✔️ | Must state "Other Seats (Including Convertible Beds)" |
| ✅ Packing List | ✔️ | Detail contents to avoid separation declaration |
| ✅ Certifications | ✔️ | If applicable: CPA, BIFMA, FIRA, or other safety standards |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Seats Don't Split, Convertible is Key, Name Accurate, Tariff Lowered!"
| Situation | Correct Declaration | Wrong Practice |
|---|---|---|
| General Convertible Seat | 9401.49.00.00 or 9401.80.40.46 |
Misdeclare as "Bed" → 0% base but risk classification error |
| Metal Frame Seat | 9401.69.80.66 / 9401.69.80.90 |
Misdeclare as "Wooden Frame" → Incorrect classification |
| Saddle Seat (Vehicle) | 8714.95.00.00 |
Misdeclare as "Furniture Seat" → 43% vs 35% |
| Mixed Packaging (Seat + Cushion) | Declare as Whole | Split declaration → Higher tax on parts |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Seats | Provide customer order + design drawings to avoid "non-standard" labeling |
| Seats with Wheels/Casters | Still classified under 9401 if primary function is seating, not transport |
| Medical/Reclining Seats | If primarily for medical use, may fall under 9402 (medical furniture), consult expert |
| Vehicle Saddle Seats | Clearly state "Saddle Seat for [Vehicle Type]" to justify 8714.95 |
🌍 V. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 9401.49.00.00 |
35% (CN Origin) | CPA, BIFMA (if applicable) | High surtax |
| 🇨🇳 China | 9401.49.00.00 |
0% | None | No additional surtax |
| 🇪🇺 EU | 9401.49.00.00 |
0% | CE (if applicable) | No surtax |
| 🇬🇧 UK | 9401.49.00.00 |
0% | UKCA (if applicable) | No surtax |
| 🇯🇵 Japan | 9401.49.00.00 |
0% | None | No surtax |
📌 Conclusion:
- USA is the only major market imposing high surtaxes on Chinese-origin seats;
- China-origin seats in the US face a 35%–43% tariff, requiring careful cost evaluation;
- Consider supply chain diversification if targeting the US market.
📌 VI. Common Mistakes & Pitfall Avoidance (Lessons Learned)
❌ Mistake 1: Declaring a "Convertible Sofa Bed" as "Bed"
👉 Consequence: If classified under 9403.20 (metal furniture), it may still face 25%+10% surtax, but misclassification risks penalties.
👉 Correct: Declare as 9401.49.00.00 (Seat, including convertible).
❌ Mistake 2: Splitting "Seat + Cushion" into separate items
👉 Consequence: Each part taxed separately → Total tax exceeds 35%.
👉 Correct: Declare as one item with combined description.
❌ Mistake 3: Using vague terms like "Furniture" or "Chair"
👉 Consequence: Customs may question classification → Delay or audit.
👉 Correct: Use "Other Seats, Including Convertible Beds" in declaration.
✅ Correct Practice:
"Other Seat, Convertible to Bed, Metal Frame, Upholstered, Model XYZ, BIFMA Certified"
🎯 VII. Conclusion: Professional Declaration, Time-Saving, Cost-Effective!
🎯 Remember the Mantra:
🔹 "Seats Don't Split, Convertible is Key, 35% Tariff, Declare Accurately!"
🔹 "HS Code Determines Fate, 10% Surcharge Can Break You, Declare Wrong, Pay More!"
📌 Tips:
- If your seats are originated from Vietnam, Mexico, Thailand, or Malaysia, you may apply for IEEPA Exemption, reducing the tariff to 0%–5%;
- Consider applying for an Advance Ruling (Pre-classification) to mitigate customs risk.
📣 Take Action Now:
📞 Contact a professional customs broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Ensure your seats clear customs smoothly, export efficiently, and maximize profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Your Cost Deserves Precise Calculation!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。