HS 9401.91: Seats; parts, of wood, (other than for use in the assembly of motor vehicles as determined by the minister, other than automotive)
Viet Nam lines
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| VN line | Description | Export duty | Import MFN |
|---|---|---|---|
| 9401.91.00 | Bộ phận · Bằng gỗ | — | 0% |
VN tariff book, 8-digit · 1 line · as of 2026-07-23
Market: United States
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| HTS line | Description |
|---|---|
| 9401.91.15.00 | Of wood · Of seats of a kind used for motor vehicles |
| 9401.91.20.00 | Of wood · Of bent wood seats |
| 9401.91.90.10 | Other · For children’s highchairs, booster seats, and similar seats |
| 9401.91.90.90 | Other · Other |
US HTSUS, 10-digit (import) · 4 lines · as of 2026-09-28
Viet Nam → United States
| Measure | Rate | |||
|---|---|---|---|---|
| Import into US | Standard import rate (MFN)Import into US · as of 2026-09-28 | Free (opens in a new tab) | — | 2026-09-28hts.usitc.gov (opens in a new tab) |
| Import into US | Section 301 (forced labor), 9903.05.84AppliesImport into US · as of 2026-09-28Applies to all products of the origin, not to goods found to be made with forced labor (USTR, 91 FR 47318).In force from 2026-07-24Under challenge at the U.S. Court of International Trade (In re Section 301 Forced Labor Cases, No. 26-03555; first suits filed 2026-07-24). (checked 2026-10-10) Court record (opens in a new tab) | +12.5% extra (opens in a new tab) | Applies to all products of the origin, not to goods found to be made with forced labor (USTR, 91 FR 47318).In force from 2026-07-24Legal ref: HTSUS 9903.05.84 (2026HTSRev20), U.S. note 52 to subchapter III of chapter 99; USTR notice of actions, 91 FR 47318Under challenge at the U.S. Court of International Trade (In re Section 301 Forced Labor Cases, No. 26-03555; first suits filed 2026-07-24). (checked 2026-10-10) Court record (opens in a new tab) | 2026-09-28hts.usitc.gov (opens in a new tab)Federal Register (opens in a new tab) |
United States → Viet Nam
| Measure | Rate | |||
|---|---|---|---|---|
| Import into VN | Import VATImport into VN · as of 2026-07-23The rate depends on the goods: 8% until 31/12/2026 (the 10% rate cut by 2 points, Decree 174/2025/NĐ-CP), then 10%.In force from 2025-07-01 | 8–10% (opens in a new tab) | The rate depends on the goods: 8% until 31/12/2026 (the 10% rate cut by 2 points, Decree 174/2025/NĐ-CP), then 10%.Legal ref: 181/2025/NĐ-CPValid 2025-07-01 onward | 2026-07-23datafiles.chinhphu.vn (opens in a new tab) |
| Import into VN | Standard import rate (MFN)Import into VN · as of 2026-07-23In force from 2025-03-31 | 0% (opens in a new tab) | no FTA; MFN appliesLegal ref: 107/2016/QH13, Article 5(3)(a)Valid 2025-03-31 onward | 2026-07-23datafiles.chinhphu.vn (opens in a new tab) |
Estimate, not legal advice: verify with a licensed customs broker.
Rates are not added up: conditions and flags decide which rows apply to your shipment.
Not covered here
Other possible charges are not included in this estimate.
Import into US
- Chapter 99 (US additional duties): product scope is not loaded for Section 201 safeguards, the China maritime Section 301 action (from 2026-11-10) and other product-specific programs; they may apply to the goods they name.
- Chapter 99: Section 301 on Brazil and Nicaragua and Section 338 on Canada are shown as May apply, because their exemptions are not loaded.
- Chapter 99: where a duty depends on the product description, end use, metal content or a certification, it is shown as May apply, never as 0; content-based Section 232 values are not computed.
- Special program rates and column 2 rates are not loaded (no program covers VN or CN goods).
- AD/CVD (anti-dumping and countervailing duties) flags cover orders on VN and CN goods only; the rate depends on the producer (check the order).
Import into VN
- Anti-dumping, countervailing and safeguard duties are not loaded yet: check the MOIT trade-remedy notices (trav.gov.vn).
- Import preferences are loaded for ACFTA and RCEP (origin CN) and EVFTA (origin EU) only; the other FTA schedules are not loaded.
- VAT is the published band (e.g. 8/10); the rate depends on the goods.
- Rates follow the BT2026 change log to 2025-12-26 plus NĐ 201/2026 export duties; NĐ 72/2026 (petroleum MFN to 2026-09-30), NĐ 143/2026 (VN-UAE CEPA) and NĐ 56/2026 (Cambodia) are not applied.
Market: China
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| CN line | Description |
|---|---|
| 9401.91.00 | Seats; parts, of wood, (other than for use in the assembly of motor vehicles as determined by the minister, other than automotive) · CN national line, Original Chinese text (CN book)
|
CN tariff book 2026, 8-digit · 1 line · as of 2026-09-26
Viet Nam → China
| Measure | Rate | |||
|---|---|---|---|---|
| Import into CN | Standard import rate (MFN)Import into CN · as of 2026-09-26 | 0% (opens in a new tab) | — | 2026-09-26gss.mof.gov.cn (opens in a new tab) |
| Import into CN | ACFTA preferenceNo benefit over the standard rateImport into CN · as of 2026-09-26if the goods meet the ACFTA rules of origin (C/O form E); no benefit over the MFN rate | 0% (opens in a new tab) | if the goods meet the ACFTA rules of origin (C/O form E); no benefit over the MFN rate | 2026-09-26gss.mof.gov.cn (opens in a new tab) |
| Import into CN | RCEP preferenceNo benefit over the standard rateImport into CN · as of 2026-09-26if the goods meet the RCEP rules of origin; no benefit over the MFN rate | 0% (opens in a new tab) | if the goods meet the RCEP rules of origin; no benefit over the MFN rate | 2026-09-26gss.mof.gov.cn (opens in a new tab) |
| Import into CN | Import VATImport into CN · as of 2026-09-26
| 13% (opens in a new tab) | import VAT, charged on the duty-paid value; not a dutyLegal ref: Original Chinese text (CN book)
| 2026-09-26gss.mof.gov.cn (opens in a new tab) |
China → Viet Nam
| Measure | Rate | |||
|---|---|---|---|---|
| Import into VN | Standard import rate (MFN)Import into VN · as of 2026-07-23In force from 2025-03-31 | 0% (opens in a new tab) | Legal ref: 73/2025/NĐ-CPValid 2025-03-31 onward | 2026-07-23datafiles.chinhphu.vn (opens in a new tab) |
| Import into VN | Import VATImport into VN · as of 2026-07-23The rate depends on the goods: 8% until 31/12/2026 (the 10% rate cut by 2 points, Decree 174/2025/NĐ-CP), then 10%.In force from 2025-07-01 | 8–10% (opens in a new tab) | The rate depends on the goods: 8% until 31/12/2026 (the 10% rate cut by 2 points, Decree 174/2025/NĐ-CP), then 10%.Legal ref: 181/2025/NĐ-CPValid 2025-07-01 onward | 2026-07-23datafiles.chinhphu.vn (opens in a new tab) |
| Import into VN | ACFTA preferenceNo benefit over the standard rateImport into VN · as of 2026-07-23if the goods meet the ACFTA rules of origin (C/O form E); no benefit over the MFN rateIn force from 2022-12-30 | 0% (opens in a new tab) | if the goods meet the ACFTA rules of origin (C/O form E); no benefit over the MFN rateLegal ref: 118/2022/NĐ-CPValid 2022-12-30 onward | 2026-07-23datafiles.chinhphu.vn (opens in a new tab) |
| Import into VN | RCEP preferenceNo benefit over the standard rateImport into VN · as of 2026-07-23if the goods meet the RCEP rules of origin; no benefit over the MFN rate | 10% (opens in a new tab) | if the goods meet the RCEP rules of origin; no benefit over the MFN rate | 2026-07-23datafiles.chinhphu.vn (opens in a new tab) |
VAT rebate (export, CN)
13%The exporter can claim this back from China as a VAT refund. It is a refund, not a duty, and it does not lower the duties above.
Source: CN customs list 2026, 10-digit · as of 2026-09-26
10-digit customs lines, not merged with the 8-digit tariff line
| Customs line | VAT rebate | Export duty | Description |
|---|---|---|---|
| 9401.91.00.10 | 13% | 0% | CN national line, Original Chinese text (CN book)
|
| 9401.91.00.90 | 13% | 0% | CN national line, Original Chinese text (CN book)
|
Estimate, not legal advice: verify with a licensed customs broker.
Rates are not added up: conditions and flags decide which rows apply to your shipment.
Not covered here
Other possible charges are not included in this estimate.
Import into CN
- Preferential rates are loaded for origin VN (ACFTA, RCEP) only; China's other agreements are not loaded.
- Import VAT and consumption tax come from the China customs list 2026 (10-digit layer), not the tariff book.
- The customs list states no consumption tax for this line.
- US-origin goods: the further 24% retaliatory duty is suspended until 2026-11-10 13:01 (Beijing time) and is listed as a measure from that date; dates are UTC days, and a later notice extending the suspension needs a data update.
- Trade remedies (anti-dumping, countervailing) are not loaded.
Export from VN
- Viet Nam's export tariff schedule (as_of 2026-07-23) lists no export duty for this line.
Import into VN
- Anti-dumping, countervailing and safeguard duties are not loaded yet: check the MOIT trade-remedy notices (trav.gov.vn).
- Import preferences are loaded for ACFTA and RCEP (origin CN) and EVFTA (origin EU) only; the other FTA schedules are not loaded.
- VAT is the published band (e.g. 8/10); the rate depends on the goods.
- Rates follow the BT2026 change log to 2025-12-26 plus NĐ 201/2026 export duties; NĐ 72/2026 (petroleum MFN to 2026-09-30), NĐ 143/2026 (VN-UAE CEPA) and NĐ 56/2026 (Cambodia) are not applied.
Export from CN
- China's export tariff schedule (as_of 2026-09-26) lists no export duty for this line.
Market: European Union
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| EU line | Description |
|---|---|
| 9401.91.10.10 | Of seats of a kind used for aircraft · Of seats specially designed for the crew, for use in certain types of aircraft |
| 9401.91.10.90 | Of seats of a kind used for aircraft · Other |
| 9401.91.90.00 | Of wood · Other |
EU CN/TARIC, 10-digit · 3 lines · as of 2026-10-05
Viet Nam → EU, Germany VAT shown
| Measure | Rate | |||
|---|---|---|---|---|
| Import into EU | Import VAT, Germany standard rateImport into EU · as of 2026-10-03 | 19% (opens in a new tab) | Rate in force on Jul 1, 2026 | 2026-10-03ec.europa.eu (opens in a new tab) |
Estimate, not legal advice: verify with a licensed customs broker.
Rates are not added up: conditions and flags decide which rows apply to your shipment.
Import VAT by member state
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| Member state | Rate for this code | Standard rate | Legal basis | |
|---|---|---|---|---|
| Germany | 19% | 19% | Standard rate | Jul 1, 2026 |
| France | 20% | 20% | Standard rate | Jul 1, 2026 |
| Netherlands | 21% | 21% | Standard rate | Jul 1, 2026 |
The rate for this code is the reduced rate where the member state's law sets one for it (article linked), else the standard rate. Standard rates: EC TEDB (opens in a new tab) · as of 2026-10-03
EU imports from Viet Nam, HS 9401.91, last 12 months
| Month | Value (EUR) | Quantity (kg) |
|---|---|---|
| Sep 2025 | 363,362 | 117,739 |
| Oct 2025 | 473,071 | 157,072 |
| Nov 2025 | 449,383 | 117,028 |
| Dec 2025 | 564,419 | 156,381 |
| Jan 2026 | 436,102 | 128,026 |
| Feb 2026 | 464,541 | 124,638 |
| Mar 2026 | 553,995 | 155,872 |
| Apr 2026 | 579,279 | 183,252 |
| May 2026 | 472,303 | 162,093 |
| Jun 2026 | 597,792 | 188,380 |
| Jul 2026 | 490,771 | 128,637 |
| Aug 2026 | 335,578 | 80,014 |
Data through Aug 31, 2026 · Source: Eurostat Comext DS-045409 (EU27 imports, monthly) (opens in a new tab)
Not covered here
Other possible charges are not included in this estimate.
Import into EU
- VAT: the rate shown is Germany's standard rate of 19% (EC TEDB, refreshed monthly). Excise is not loaded.
- Origin-specific measures are loaded for VN, CN and US origin only; measure exclusions and conditions (certificates, entry prices) are shown as text or not at all.
- Anti-dumping and countervailing duties are flags: the rate depends on the producer (TARIC additional code).
- Tariff quotas are flags: the in-quota rate applies only while the quota is open.
- EUDR and CBAM are flags (COMPLIANCE), not duties. An 'ex' code covers only part of the line: check the product against the regulation. Other EU product rules (SPS, REACH, the forced-labour ban) are not loaded.
Export from VN
- Viet Nam's export tariff schedule (as_of 2026-07-23) lists no export duty for this line.
Traders
No shipments recorded for this code in the last 12 months.
- 9401.10 Seats; of a kind used for aircraft
- 9401.20 Seats; of a kind used for motor vehicles
- 9401.31 Seats; swivel with variable height adjustment of wood, excluding medical, surgical, dental, veterinary or barber furniture
- 9401.39 Seats; swivel with variable height adjustment of other than wood, excluding medical, surgical, dental, veterinary or barber furniture
- 9401.41 Seats; convertible into beds of wood, other than garden seats or camping equipment
- 9401.49 Seats; convertible into beds of other than wood, other than garden seats or camping equipment
- 9401.52 Seats; of bamboo
- 9401.53 Seats; of rattan
- 9401.59 Seats; of cane, osier or similar materials, other than bamboo or rattan
- 9401.61 Seats; with wooden frames, upholstered, (excluding medical, surgical, dental, veterinary or barber furniture)
- 9401.69 Seats; with wooden frames, not upholstered, (excluding medical, surgical, dental, veterinary or barber furniture)
- 9401.71 Seats; with metal frames, upholstered, (excluding medical, surgical, dental, veterinary or barber furniture)
- 9401.79 Seats; with metal frames, not upholstered, (excluding medical, surgical, dental, veterinary or barber furniture)
- 9401.80 Seats; n.e.c. in heading no. 9401, (excluding medical, surgical, dental, veterinary or barber furniture)
- 9401.99 Seats; parts, (of other than wood) for use in the assembly of motor vehicles as determined by the minister