# HS code 9401.20: Seats of a kind used for motor vehicles > HS code 9401.20 covers seats of a kind used for motor vehicles. It sits in heading 94.01 (seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof) in chapter 94 (furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings). Other goods of heading 94.01 are classified under 9401.10 (seats of a kind used for aircraft), 9401.31 (swivel seats with variable height adjustment, of wood), 9401.39 (swivel seats with variable height adjustment, other), 9401.41 (seats other than garden seats or camping equipment, convertible into beds, of wood) or 11 others. National tariff lines under 9401.20 are live on border.bot for the United States (1 line, also used by 1 other country). Source: https://border.bot/hs-codes/940120 Last updated: 11 October 2026 [HS codes](https://border.bot/hs-codes) / [Chapter 94](https://border.bot/hs-codes/94) / [94.01](https://border.bot/hs-codes/9401) / [9401.20](https://border.bot/hs-codes/940120) ## Key facts - HS code: 9401.20 - Covers: Seats of a kind used for motor vehicles - Heading: [94.01: Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof](https://border.bot/hs-codes/9401) - Chapter: [94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings](https://border.bot/hs-codes/94) - Edition: HS2022 - Duty in the United States: [See its 1 line](https://border.bot/countries/united-states/hs-codes/940120) ## What this code covers HS code 9401.20 covers seats of a kind used for motor vehicles. The legal text of the subheading is “Seats of a kind used for motor vehicles”, in HS2022. ## What it doesn’t cover Other goods of heading 94.01 are classified under 9401.10 (seats of a kind used for aircraft), 9401.31 (swivel seats with variable height adjustment, of wood), 9401.39 (swivel seats with variable height adjustment, other), 9401.41 (seats other than garden seats or camping equipment, convertible into beds, of wood) or 11 others. - [9401.10](https://border.bot/hs-codes/940110) Seats of a kind used for aircraft - [9401.31](https://border.bot/hs-codes/940131) Swivel seats with variable height adjustment: Of wood - [9401.39](https://border.bot/hs-codes/940139) Swivel seats with variable height adjustment: Other - [9401.41](https://border.bot/hs-codes/940141) Seats other than garden seats or camping equipment, convertible into beds: Of wood - [9401.49](https://border.bot/hs-codes/940149) Seats other than garden seats or camping equipment, convertible into beds: Other - [9401.52](https://border.bot/hs-codes/940152) Seats of cane, osier, bamboo or similar materials: Of bamboo - [9401.53](https://border.bot/hs-codes/940153) Seats of cane, osier, bamboo or similar materials: Of rattan - [9401.59](https://border.bot/hs-codes/940159) Seats of cane, osier, bamboo or similar materials: Other - [9401.61](https://border.bot/hs-codes/940161) Other seats, with wooden frames: Upholstered - [9401.69](https://border.bot/hs-codes/940169) Other seats, with wooden frames: Other - [9401.71](https://border.bot/hs-codes/940171) Other seats, with metal frames: Upholstered - [9401.79](https://border.bot/hs-codes/940179) Other seats, with metal frames: Other - [9401.80](https://border.bot/hs-codes/940180) Other seats - [9401.91](https://border.bot/hs-codes/940191) Parts: Of wood - [9401.99](https://border.bot/hs-codes/940199) Parts: Other ## How it is structured 9401.20 is a six-digit subheading. Its first two digits, 94, are the chapter; the first four, 9401, are heading 94.01; the last two, 20, identify the subheading within the heading. Countries add their own digits after these six for their national tariff lines. - Chapter 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings - Heading 94.01: Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof - Subheading 9401.20: Seats of a kind used for motor vehicles ## In other countries National tariff lines under 9401.20 are live on border.bot for the United States (1 line, also used by 1 other country). - [United States](https://border.bot/countries/united-states/hs-codes/940120): 1 line, used by 1 other country - Previous subheading: [9401.10](https://border.bot/hs-codes/940110) Seats of a kind used for aircraft - Next subheading: [9401.31](https://border.bot/hs-codes/940131) Swivel seats with variable height adjustment: Of wood ## Frequently asked questions ### What does HS code 9401.20 cover? HS code 9401.20 covers seats of a kind used for motor vehicles. ### Which heading and chapter is HS code 9401.20 in? HS code 9401.20 is in heading 94.01 (seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof) in chapter 94 (furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings). ### Where are goods of heading 94.01 classified when 9401.20 doesn’t fit? Other goods of heading 94.01 are classified under 9401.10 (seats of a kind used for aircraft), 9401.31 (swivel seats with variable height adjustment, of wood), 9401.39 (swivel seats with variable height adjustment, other), 9401.41 (seats other than garden seats or camping equipment, convertible into beds, of wood) or 11 others. ### Which countries’ tariffs list national lines under HS code 9401.20? National tariff lines under 9401.20 are live on border.bot for the United States (1 line, also used by 1 other country). ## Sources and updates The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has 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. Machine-readable: https://border.bot/hs-codes/940120.json