Product classification
HS code for Vehicle seats: 9401.20
Seats, of a kind used for motor vehicles.
Classification of vehicle seats under HS 9401.20
Vehicle seats are classified under HS code 9401.20, which falls within Chapter 94 covering furniture, bedding, and similar products. While one might expect vehicle components to be classified under Chapter 87 (Vehicles and parts thereof), the Harmonized System Legal Notes specifically direct seats to heading 9401. Subheading 9401.20 is dedicated to seats of a kind used for motor vehicles. This includes driver and passenger seats for cars, trucks, and buses. The classification applies regardless of whether the seats are upholstered or what material they are made of, provided they are designed to be fixed to the floor or frame of a motor vehicle. This specific designation takes precedence over the general parts and accessories heading for vehicles, following the principle that specific descriptions override general ones. The classification remains in 9401.20 even if the seats include advanced features like electronic adjustment motors, heating elements, or integrated airbags, as the primary character remains that of a seat.
- Covers
- Driver and passenger seats for passenger cars
- Bench seats for vans and buses
- Bucket seats for sports vehicles
- Folding seats for motorhomes
- Also under 9401.20
- Recaro automotive seats
- Lear Corporation seats
- Adient seats
- Faurecia automotive seating
Codes often confused with 9401.20
Common mistake. A common error is using HS code 8708.99, which covers other parts and accessories of motor vehicles. This is a logical mistake because seats are essential parts of a car; however, Chapter 94, Note 1(n) specifically excludes seats from Chapter 87 and places them in 9401. Another error is 9401.90, which is for parts of seats (such as frames, springs, or headrests) rather than the complete seat assembly. Additionally, child safety seats are often confused with this code but are classified under 9401.80 as other seats.
Top exporters and importers of HS 940120 (the code used for vehicle seats), 2025
In 2025, the largest exporter of HS 940120 (the code used for vehicle 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 vehicle seats.
Top exporters 2025 · share of world exports
- 1 Czechia $521M 15% of world exports
- 2 Germany $435M 13% of world exports
- 3 China $426M 12% of world exports
World total: $3.5B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $745M 20% of world imports
- 2 Spain $403M 11% of world imports
- 3 Mexico $264M 7.1% of world imports
World total: $3.7B 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 vehicle seats
Brazil classifies vehicle 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 vehicle seats
What is the HS code for Vehicle seats?
The HS code for Vehicle seats is 940120 (Seats; of a kind used for motor vehicles). The HS code for seats of a kind used for motor vehicles is 9401.20.
How do I classify Vehicle seats for customs?
Vehicle seats is classified under HS code 940120 — Seats; of a kind used for motor vehicles. This is a 6-digit subheading level code.
Are seat covers classified under this code?
No, seat covers are generally classified according to their constituent material (e.g., textiles in Chapter 63) or as vehicle accessories under 8708.99, as they are not the seats themselves.
Which countries are the top exporters of vehicle seats (HS 940120)?
In 2025, the top exporters of HS 940120 (the code used for vehicle 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 vehicle seats (HS 940120)?
In 2025, the top importers of HS 940120 (the code used for vehicle 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 Vehicle seats the same in all countries?
The base HS code 940120 for Vehicle 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 vehicle seats in Brazil?
In Brazil, vehicle seats (HS 940120) is classified under NCM 9401.20.00.