HS Code for Airplane seats

Airplane seats are classified under HS code 9401.10. While one might expect aircraft components to fall under Chapter 88 (Aircraft), the Harmonized System's legal notes for Section XVII specifically exclude seats. Note 2(k) to Section XVII states that the section does not cover articles of heading 9401. Therefore, all seats, regardless of whether they are for a living room, a car, or a Boeing 747, are classified in Chapter 94, which covers furniture. Subheading 9401.10 is the specific international designation for seats used for aircraft. This classification includes pilot seats, passenger seats, and crew jump seats, provided they are designed to be fixed to the aircraft structure. The classification is driven by the nature of the object as furniture (a seat) rather than its application as an aircraft part, following the hierarchical rules of the HS nomenclature.

Products Included

• Commercial passenger cabin seats
• Pilot and co-pilot cockpit seats
• Flight attendant jump seats
• Executive aircraft swivel chairs
• Ejection seats for military aircraft

Common Misclassification

Which other HS codes get confused with this one and why. Mention specific code numbers. The most common misclassification is 8807.30, which is the general code for aircraft parts. Importers often assume that because the seat is a critical part of the aircraft interior, it belongs in Chapter 88. However, the legal notes explicitly redirect seats to 9401. Another error is using 9401.20, which is specifically for seats used for motor vehicles, or 9401.30 for swivel seats with variable height adjustments.

FAQ

What is the HS code for Airplane seats?

The HS code for seats of a kind used for aircraft is 9401.10.

Are seat covers classified under this code?

No, seat covers are generally classified according to their constituent material. For example, textile seat covers are classified in Chapter 63 (heading 6304), while leather covers may fall under heading 4205.