Product classification
HS code for Car seat frame: 9401.99
Seats, parts, (of other than wood) for use in the assembly of motor vehicles as determined by the minister.
Classification of car seat frame under HS 9401.99
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.
- Covers
- 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
- Also under 9401.99
- Recaro automotive seat frames
- Faurecia seat mechanisms
- Adient seat covers
- Lear Corporation foam components
Codes often confused with 9401.99
Common mistake. 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.
Top exporters and importers of HS 940199 (the code used for car seat frame), 2025
In 2025, the largest exporter of HS 940199 (the code used for car seat frame) in UN Comtrade data was Mexico, with 20% of world exports; the largest importer in UN Comtrade data was the United States, with 29% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 940199, not only car seat frame.
Top exporters 2025 · share of world exports
- 1 Mexico $6.5B 20% of world exports
- 2 China $4.6B 14% of world exports
- 3 Czechia $2.8B 8.5% of world exports
World total: $32.5B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $10.0B 29% of world imports
- 2 Germany $4.3B 13% of world imports
- 3 Czechia $2.6B 7.5% of world imports
World total: $34.4B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for car seat frame
Brazil classifies car seat frame under NCM 9401.99.00: HS 9401.99 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
EU Regulatory Requirements
This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.
This product is covered by the EU Timber Regulation (EUTR), requiring operators to exercise due diligence to minimize the risk of placing illegally harvested timber on the EU market.
Questions about car seat frame
What is the HS code for Car seat frame?
The HS code for Car seat frame is 940199 (Seats; parts, (of other than wood) for use in the assembly of motor vehicles as determined by the minister). The HS code for a car seat frame is 940199, as it is considered a part of a seat.
How do I classify Car seat frame for customs?
Car seat frame is classified under HS code 940199 — Seats; parts, (of other than wood) for use in the assembly of motor vehicles as determined by the minister. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of car seat frame (HS 940199)?
In 2025, the top exporters of HS 940199 (the code used for car seat frame) in UN Comtrade data were Mexico ($6.5B, 20% of world exports), China ($4.6B) and Czechia ($2.8B). World exports came to about $32.5B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of car seat frame (HS 940199)?
In 2025, the top importers of HS 940199 (the code used for car seat frame) in UN Comtrade data were the United States ($10.0B, 29% of world imports), Germany ($4.3B) and Czechia ($2.6B). World imports came to about $34.4B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Car seat frame the same in all countries?
The base HS code 940199 for Car seat frame is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for car seat frame in Brazil?
In Brazil, car seat frame (HS 940199) is classified under NCM 9401.99.00.