Product classification

HS code for Car seats: 9401.20

Seats, of a kind used for motor vehicles.

Classification of car seats under HS 9401.20

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.

Covers
  • Driver and passenger bucket seats
  • Rear bench seats for passenger cars
  • Folding seats for vans or SUVs
  • Integrated headrests when attached to the seat
Also under 9401.20
  • Recaro automotive seats
  • Lear Corporation seats
  • Adient seats
  • Faurecia automotive seating

Codes often confused with 9401.20

Common mistake. 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.

Top exporters and importers of HS 940120 (the code used for car seats), 2025

In 2025, the largest exporter of HS 940120 (the code used for car seats) in UN Comtrade data was Czechia, with 15% of world exports; the largest importer in UN Comtrade data was Germany, with 20% 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 940120, not only car seats.

Top exporters 2025 ยท share of world exports

  1. 1 Czechia $521M
  2. 2 Germany $435M
  3. 3 China $426M

World total: $3.5B Reported figures on UN Comtrade โ†—

Top importers 2025 ยท share of world imports

  1. 1 Germany $745M
  2. 2 Spain $403M
  3. 3 Mexico $264M

World total: $3.7B Reported figures on UN Comtrade โ†—

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 seats

Brazil classifies car seats under NCM 9401.20.00: HS 9401.20 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 seats

What is the HS code for Car seats?

The HS code for Car seats is 940120 (Seats; of a kind used for motor vehicles). The HS code for complete seats designed for use in motor vehicles is 940120.

How do I classify Car seats for customs?

Car seats is classified under HS code 940120 โ€” Seats; of a kind used for motor vehicles. This is a 6-digit subheading level code.

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."

Which countries are the top exporters of car seats (HS 940120)?

In 2025, the top exporters of HS 940120 (the code used for car seats) in UN Comtrade data were Czechia ($521M, 15% of world exports), Germany ($435M) and China ($426M). World exports came to about $3.5B, 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 seats (HS 940120)?

In 2025, the top importers of HS 940120 (the code used for car seats) in UN Comtrade data were Germany ($745M, 20% of world imports), Spain ($403M) and Mexico ($264M). World imports came to about $3.7B, 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 seats the same in all countries?

The base HS code 940120 for Car seats 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 seats in Brazil?

In Brazil, car seats (HS 940120) is classified under NCM 9401.20.00.