HS Code for Car seat frame

The classification of a car seat frame under HS code 940199 is governed by the specific structure of Chapter 94, which covers furniture and seating. According to Note 1(n) to Section XVII, products of Chapter 94 are excluded from the vehicle chapters (87), even if they are clearly designed for use in motor vehicles. Heading 9401 covers seats and their parts. Within this heading, subheading 940120 covers the complete seats for motor vehicles, while 940199 is the residual category for parts of seats made of materials other than wood. A car seat frame is a structural component that provides the shape and support for the seat but is not a complete seat itself. Because it is a part of a seat of a kind used for motor vehicles, it is classified here. The material is typically steel or aluminum, which fits the "other than wood" requirement of the 940199 designation. This classification applies to the bare metal structure before padding and upholstery are added.

Products Included

• Steel seat frames for driver or passenger seats
• Backrest frames for vehicle seating
• Seat base structures for motor vehicles
• Reclining mechanisms integrated into the frame

Common Misclassification

The most frequent error is classifying seat frames under HS code 870899 (parts of motor vehicles). As noted, Chapter 94 takes precedence for seating components. Another error is using 940120, which is only for complete, finished seats. If the frame is imported without foam or fabric, it must be classified as a part under 940199.

FAQ

What is the HS code for car seat frame?

The HS code for a car seat frame is 940199, as it is considered a part of a seat.

Does this code include the seat adjustment rails?

Yes, if the rails are imported as part of the frame assembly or are dedicated parts of the seat, they are generally classified under 940199.