MISCELLANEOUS MANUFACTURED ARTICLES > FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LUMINAIRES AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAMEPLATES AND THE LIKE; PREFABRICATED BUILDINGS > Seats (other than those of heading|9402), whether or not convertible into beds, and parts thereof > Other seats
Product samples
50Base rate (erga omnes)
Applies to all third countries without preferential agreement
| Origin | Details |
|---|---|
EU-Switzerland agreement: re-imported goods1007 0.000 % | 2 |
CARIFORUM1033 0.000 %EU-CARIFORUM EPA | |
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA | |
SADC EPA1035 0.000 %SADC EPA | |
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 % | |
GSP-EBA2005 0.000 %Everything But Arms | |
European Economic Area2012 0.000 %EEA Agreement | 1 |
GSP Standard2020 0.000 %Generalised Scheme of Preferences |
Merchant product identifier
Non-standardised manufacturer product identifier
Standardised manufacturer product identifier
No standardised manufacturer product identifier for the declared product exists
End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Movement certificate EUR.1
Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
Movement certificate EUR.1
Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Presentation of the required "CITES" certificate
Declared goods do not belong to the Washington Convention (CITES)
Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)
Authorisation for export or import of goods that could be used for torture (Regulation (EU) 2019/125)
Goods other than those described in the TR footnotes linked to the measure
Common misclassifications
Classification tips
Typical uses
Sample products
Synonyms
seat, seating furniture, non-upholstered seat
Keywords
seat · seating furniture · non-upholstered seat · seats · whether or not convertible into beds
Seats (other than those of heading 9402 ), whether or not convertible into beds, and parts thereof This heading includes sets of a table and chairs, where the table is designed for other purposes than dining while sitting on the seats (chairs, stools, deck-chairs, armchairs, couches etc.). Generally, these tables are too small for dining and they are inferior to the seats e.g. in size. Consequently, the seats give the set its essential character within the meaning of GIR 3(b). (See also the CN Explanatory Notes to heading 9403 ). Examples of sets falling under heading 9401 : For the purposes of this heading, any reference to bamboo applies only to vegetable materials of heading 1401 . On the other hand, for the purposes of this heading, any reference to wood or wooden applies also to bamboo plates of heading 4412 . (See also note 1(b) and note 6 to Chapter 44).
For the purposes of this chapter, the term 'furniture' means any movable article (not included in other more specific headings of the Nomenclature) which is designed for placing on the floor or ground and is used for equipping private dwellings, hotels, offices, schools, churches, shops, laboratories, hospitals, or other establishments, including gardens and theatres. Note 2 specifies that articles referred to in headings 9401 to 9403 are to be classified in those headings only if designed for placing on the floor or ground. The chapter also covers lamps and lighting fittings (heading 9405) not elsewhere specified, including chandeliers, table lamps, bedside lamps and garden lamps. Mattresses, sleeping bags and similar bedding articles are covered regardless of filling material. Prefabricated buildings (heading 9406) means buildings which are finished in the factory or supplied as sets of elements to be assembled on site.
1. This Section does not cover: (a) articles of plastics, of heading 3924 or 3926, or articles of rubber (heading 4014 or 4015), or of vulcanised rubber other than hard rubber (heading 4017); (b) handbags or other articles of heading 4202; (c) articles of straw, esparto or other plaiting materials (heading 4601 or 4602); (d) wall coverings of heading 4814; (e) goods of Section XI (textiles and textile articles); (f) goods of Section XII (footwear, headgear, umbrellas); (g) articles of Chapter 82 or 83 (base metal articles, tools, cutlery); (h) articles of Section XVI (machinery and electrical equipment); (ij) articles of Section XVII (vehicles, aircraft, vessels); (k) articles of Section XVIII (instruments, clocks, musical instruments); (l) articles of Chapter 95 (toys, games, sports requisites, except where indicated otherwise); (m) articles of Chapter 97 (works of art, collectors' pieces and antiques). 2. References in headings 9401 to 9406 to articles or parts of articles of a particular material are to be taken as including articles or parts of articles consisting of a combination of materials (e.g. furniture made of both wood and metal). However, these headings are not to be taken as applying to goods of a kind described in other headings that are more specific.
Source: European Commission - CN Explanatory Notes (CNEN) and HS legal notes.
- Other seats
CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating
- Other seats
CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating
Residual rule
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
Annex 22-01 DA 2015/2446
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C-725/21
9 Mar 2023SOMEO S.A. v Republika Slovenija
Judgment of the Court (Tenth Chamber) of 9 March 2023.#SOMEO S.A. v Republika Slovenija.#Reference for a preliminary ruling – Customs Union – Common Customs Tariff – Tariff classification – Combined Nomenclature – Subheading 9401 90 80 – Parts of seats for motor vehicles – Net for making pockets in the rear part of seats – Protection for the inside of seats.#Case C-725/21.
C-635/21
9 Feb 2023LB GmbH. v Hauptzollamt D
Judgment of the Court (Eighth Chamber) of 9 February 2023.#LB GmbH. v Hauptzollamt D.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff classification – Heading 9401 – Scope – Air sofas (‘air loungers’).#Case C-635/21.
€0
€0
€0
€5.54/kg
€10.92/kg
7,854
ConcentratedThird-country sourcing partners
| # | Partner | Value (EUR) | kg | €/kg | Share | YoY |
|---|---|---|---|---|---|---|
| 1 | 🇨🇳 China | €2.5B | 457.1Mt | €5.47/kg | 88.4% | |
| 2 | 🇹🇷 Turkey | €156.1M | 41.3Mt | €3.78/kg | 5.5% | |
| 3 | 🇬🇧 United Kingdom | €90.5M | 7.2Mt | €12.52/kg | 3.2% | |
| 4 | 🇻🇳 Vietnam | €44.3M | 8.7Mt | €5.09/kg | 1.6% | |
| 5 | 🇮🇱 Israel | €38.0M | 5.1Mt | €7.40/kg | 1.3% |
Third-country target markets
| # | Partner | Value (EUR) | kg | €/kg | Share | YoY |
|---|---|---|---|---|---|---|
| 1 | 🇺🇸 United States | €354.3M | 23.7Mt | €14.94/kg | 31.2% | |
| 2 | 🇬🇧 United Kingdom | €286.9M | 42.5Mt | €6.74/kg | 25.2% | |
| 3 | 🇨🇭 Switzerland | €240.6M | 15.4Mt | €15.59/kg | 21.2% | |
| 4 | 🇳🇴 Norway | €135.7M | 10.8Mt | €12.57/kg | 11.9% | |
| 5 | 🇨🇳 China | €119.7M | 5.3Mt | €22.59/kg | 10.5% |