HS Code for Car seats

Car seats are classified under HS code 940120. This classification follows the Harmonized System's rule that seats are classified in Chapter 94 regardless of their intended use, unless they are specifically excluded (such as medical or barber chairs). Heading 9401 covers seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. Subheading 940120 is a specific, high-level category for "Seats of a kind used for motor vehicles." This classification includes fully assembled seats ready for installation into cars, trucks, or buses. The classification is determined by the seat's design and specialized mounting hardware that makes it suitable only for vehicle use. Even though these are parts of a vehicle's interior, Section XVII Note 1(n) explicitly excludes Chapter 94 items from Chapter 87. Therefore, the finished seat is never classified as a vehicle part under 8708, but always as a seat under 9401.

Products Included

• Driver and passenger bucket seats
• Rear bench seats for passenger cars
• Folding seats for vans or SUVs
• Integrated headrests when attached to the seat

Common Misclassification

The most common misclassification is HS code 8708, which covers parts and accessories of motor vehicles. Importers often assume that because the seat is for a car, it belongs in the car parts chapter. However, legal notes prioritize Chapter 94. Another misclassification is 940199, which is for parts of seats; 940120 is only for the complete seat assembly.

FAQ

What is the HS code for car seats?

The HS code for complete seats designed for use in motor vehicles is 940120.

Are child safety seats classified here?

Child safety seats (car seats for infants) are often classified under 940180 or 940120 depending on the specific country's tariff schedule, though many jurisdictions place them in 940180 as "other seats."