Key facts
- HS subheading
- 9401.99
- National lines
- 7
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings
Summary
The European Union tariff splits HS 9401.99 (parts: Other) into 7 national lines: 9401 99 10 10 (of seats specially designed for the crew, for use in certain types of aircraft), 9401 99 10 90 (other), 9401 99 20 10 (ratchet disk for use in the manufacture of reclining car seats), 9401 99 20 20 (A high-mobility positioning cassette, -capable of operating within a temperature range of -40°C to 85°C, -enables controlled forward and backward movement of a vehicle seat, -integrated with the seat backrest via a steel cable system, preventing seat removal when the backrest is open and allowing it only when the backrest is closed, -constructed from glass fiber-reinforced, special alloy aluminum components and fitted with self-lubricating bushings made of polyoxymethylene (POM) and polytetrafluoroethylene (PFTE) to minimize friction, -equipped with a locking system designed to remain …) and 3 others. The general (MFN) duty differs by line: 1.7% on 9401 99 10 10, 1.7% on 9401 99 10 90, 2.7% on 9401 99 20 10, 2.7% on 9401 99 20 20, 2.7% on 9401 99 20 30, 2.7% on 9401 99 20 90 and 2.7% on 9401 99 80 00.
European Union lines under 9401.99
The European Union tariff splits HS 9401.99 (parts: Other) into 7 national lines: 9401 99 10 10 (of seats specially designed for the crew, for use in certain types of aircraft), 9401 99 10 90 (other), 9401 99 20 10 (ratchet disk for use in the manufacture of reclining car seats), 9401 99 20 20 (A high-mobility positioning cassette, -capable of operating within a temperature range of -40°C to 85°C, -enables controlled forward and backward movement of a vehicle seat, -integrated with the seat backrest via a steel cable system, preventing seat removal when the backrest is open and allowing it only when the backrest is closed, -constructed from glass fiber-reinforced, special alloy aluminum components and fitted with self-lubricating bushings made of polyoxymethylene (POM) and polytetrafluoroethylene (PFTE) to minimize friction, -equipped with a locking system designed to remain …) and 3 others.
The general (MFN) duty differs by line: 1.7% on 9401 99 10 10, 1.7% on 9401 99 10 90, 2.7% on 9401 99 20 10, 2.7% on 9401 99 20 20, 2.7% on 9401 99 20 30, 2.7% on 9401 99 20 90 and 2.7% on 9401 99 80 00.
- 9401 99 10 10Of seats specially designed for the crew, for use in certain types of aircraftDuty: 1.7%
- 9401 99 10 90OtherDuty: 1.7%
- 9401 99 20 10Ratchet disk for use in the manufacture of reclining car seatsDuty: 2.7%
- 9401 99 20 20A high-mobility positioning cassette, -capable of operating within a temperature range of -40°C to 85°C, -enables controlled forward and backward movement of a vehicle seat, -integrated with the seat backrest via a steel cable system, preventing seat removal when the backrest is open and allowing it only when the backrest is closed, -constructed from glass fiber-reinforced, special alloy aluminum components and fitted with self-lubricating bushings made of polyoxymethylene (POM) and polytetrafluoroethylene (PFTE) to minimize friction, -equipped with a locking system designed to remain secure under forces up to 20G, -requires a minimum force of 40N for normal operationDuty: 2.7%
- 9401 99 20 30Latch seat system modules enabling seat sliding, latching and unlatching in random, independent positions along the rails: -with an integrated safety locking mechanism, -with a cassette architecture for integration with seat through screw connections, -with a housing made of a magnesium die-cast alloy, -with an anti-noise system, -interfacing with car rail systems, -without electronic control unit, -without semiconductors, -with a weight of 1475 g or more, but not more than 1619 gDuty: 2.7%
- 9401 99 20 90OtherDuty: 2.7%
- 9401 99 80 00OtherDuty: 2.7%
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under 9401.99 are live on border.bot for the United States (12 lines, also used by 1 other country).
- United States12 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 9401.99?
The European Union tariff splits HS 9401.99 (parts: Other) into 7 national lines: 9401 99 10 10 (of seats specially designed for the crew, for use in certain types of aircraft), 9401 99 10 90 (other), 9401 99 20 10 (ratchet disk for use in the manufacture of reclining car seats), 9401 99 20 20 (A high-mobility positioning cassette, -capable of operating within a temperature range of -40°C to 85°C, -enables controlled forward and backward movement of a vehicle seat, -integrated with the seat backrest via a steel cable system, preventing seat removal when the backrest is open and allowing it only when the backrest is closed, -constructed from glass fiber-reinforced, special alloy aluminum components and fitted with self-lubricating bushings made of polyoxymethylene (POM) and polytetrafluoroethylene (PFTE) to minimize friction, -equipped with a locking system designed to remain …) and 3 others.
What is the duty on HS 9401.99 in the European Union?
The general (MFN) duty differs by line: 1.7% on 9401 99 10 10, 1.7% on 9401 99 10 90, 2.7% on 9401 99 20 10, 2.7% on 9401 99 20 20, 2.7% on 9401 99 20 30, 2.7% on 9401 99 20 90 and 2.7% on 9401 99 80 00.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.