Import duty / Chapter 94 / Heading 9401
Heading 9401 covers 16 tariff lines in LoadLoom's table; 10 of them clear duty-free under USMCA for goods made in Canada, the US or Mexico. Published US and Canadian rates below, verified October 2026. Pick the line that matches your goods for the worked example and border steps.
| HS code | Goods | US duty | Canada duty | USMCA |
|---|---|---|---|---|
| 9401.10 | Seats; of a kind used for aircraft | Free | Free | Not eligible |
| 9401.20 | Seats; of a kind used for motor vehicles | Free | 6% | Free with certificate |
| 9401.31 | Seats; swivel with variable height adjustment of wood, excluding medical, surgical, dental, veterinary or barber furniture | Free | 8% | Free with certificate |
| 9401.39 | Seats; swivel with variable height adjustment of other than wood, excluding medical, surgical, dental, veterinary or barber furniture | Free | 8% | Free with certificate |
| 9401.41 | Seats; convertible into beds of wood, other than garden seats or camping equipment | Free | 9.5% | Free with certificate |
| 9401.49 | Seats; convertible into beds of other than wood, other than garden seats or camping equipment | Free | 9.5% | Free with certificate |
| 9401.52 | Seats; of bamboo | Free | 9.5% | Free with certificate |
| 9401.53 | Seats; of rattan | Free | 9.5% | Free with certificate |
| 9401.59 | Seats; of cane, osier or similar materials, other than bamboo or rattan | Free | 9.5% | Free with certificate |
| 9401.61 | Seats; with wooden frames, upholstered, (excluding medical, surgical, dental, veterinary or barber furniture) | Free | 9.5% | Not eligible |
| 9401.69 | Seats; with wooden frames, not upholstered, (excluding medical, surgical, dental, veterinary or barber furniture) | Free | 9.5% | Not eligible |
| 9401.71 | Seats; with metal frames, upholstered, (excluding medical, surgical, dental, veterinary or barber furniture) | Free | 8% | Free with certificate |
| 9401.79 | Seats; with metal frames, not upholstered, (excluding medical, surgical, dental, veterinary or barber furniture) | Free | 8% | Free with certificate |
| 9401.80 | Seats; n.e.c. in heading no. 9401, (excluding medical, surgical, dental, veterinary or barber furniture) | Free | 9.5% | Not eligible |
| 9401.91 | Seats; parts, of wood, (other than for use in the assembly of motor vehicles as determined by the minister, other than automotive) | Free | Free | Not eligible |
| 9401.99 | Seats; parts, (of other than wood) for use in the assembly of motor vehicles as determined by the minister | Free | Free | Not eligible |
This page is a free reference for shippers, not a customs ruling. Final classification and duty are determined by the licensed customs broker at entry, and government amounts are always billed at actual. Rates change with each tariff edition and trade action.
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Chapter 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, n.e.c.; illuminated signs, illuminated name-plates and the like; prefabricated buildings · Every chapter
