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CN code: 9401 71 00

Other seats, with metal frames · upholstered

CN hierarchy: 9494019401 71

Looked up in CN 2026: you searched for a CN code, so the description above is the nomenclature’s own – not a reading of your goods.

EUDR
Manual review required (ex code)
Duty
0 % (fri) MFN
VAT
25 %
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Klassio is decision support, not a legally binding classification. For a binding ruling, apply for a Binding Tariff Information (BTI).

Suggested classification

Chapter 94 — Chapter 94 - 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

EU Cellar CN2026 · Updated 2026-05-13 14:50

9401 71 00 -- Upholstered

Why this?
  • CHAPTER_NOTE_94_1 Chapter note

    This chapter does not cover:(

    • a) pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;(
    • b) mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 7009;(
    • c) articles of Chapter 71;(
    • d) parts of general use as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 8303;(
    • e) furniture specially designed as parts of refrigerating or freezing equipment of heading 8418; furniture specially designed for sewing machines (heading 8452);(
    • f) lamps or light sources and parts thereof of Chapter 85;(
    • g) furniture specially designed as parts of apparatus of heading 8518 (heading 8518), of heading 8519 or 8521 (heading 8522) or of headings 8525 to 8528 (heading 8529);(
    • h) articles of heading 8714;(
    • ij) dentists' chairs incorporating dental appliances of heading 9018 or dentists' spittoons (heading 9018);(
    • k) articles of Chapter 91 (for example, clocks and clock cases);(
    • l) toy furniture or toy luminaires and lighting fittings (heading 9503), billiard tables or other furniture specially constructed for games (heading 9504), furniture for conjuring tricks or decorations (other than lighting strings) such as Chinese lanterns (heading 9505); or(
    • m) monopods, bipods, tripods and similar articles (heading 9620).
    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_94_2 Chapter note

    The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.The following are, however, to be classified in the headings mentioned above, even if they are designed to be hung, to be fixed to the wall or to stand one on the other:(

    • a) cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture;(
    • b) seats and beds.
    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_94_3 Chapter note

    (

    • A) In headings 9401 to 9403 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69.(
    • B) Goods described in heading 9404, presented separately, are not to be classified in heading 9401, 9402 or 9403 as parts of goods.
    EUR-Lex 02025R1926-20260101

EUDR status

EUR-Lex 02023R1115-20251226

Manual review required (ex code)
The CN code intersects Annex I only via an "ex" qualifier. Klassio cannot auto-decide whether your specific product is covered — review the qualifier text below and confirm manually.
Relevant commodity
  • Wood 9401 ex
    Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, of wood

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Duties and restrictions

Tullverket 2026-05-01

Third-country duty
0 % (fri)

Erga omnes — applies to all third countries.

Distance sales ≤ €150: €3 per item instead of the ad-valorem duty, 2026-07-01 – 2028-07-01 (Reg (EU) 2026/382).

Tullverket 2026-05-13
Tariff preferences
Tullverket
No preferences registered
Anti-dumping
TARIC
No anti-dumping in force
Other restrictions
TARIC
No other restrictions registered
VAT
Skatteverket
25 % standard import VAT into Sweden
You will not pay this at the border if your business is VAT-registered in Sweden. You self-assess and deduct import VAT in your VAT return to Skatteverket — typically boxes 50, 60 and 48. The rule applies from 2015-01-01.

Taxable amount = customs value + duty + other taxes and charges levied at import. Private individuals and non-VAT-registered businesses pay import VAT to Tullverket at clearance. VAT on imports (Skatteverket) ›

25 % import VAT collected at the border (if the business is not VAT-registered).

Source: Tullverket Tulltaxan, 6 measures in force.

What do I do now?

EUDR applies to this code

Country of origin

The risk tier determines how strict the due diligence obligations are under EUDR. Low risk: simplified. Standard: usual checks. High risk: enhanced controls.

Because EUDR applies to this code

  1. Prepare a Due Diligence Statement (DDS)

    First confirm your product matches the ex-qualifier text. Then prepare a Due Diligence Statement (DDS) in TRACES NT before placing the goods on the EU market.

    Open DDS preview ›

  2. Customs declaration

    Declare yourself in Tullverket’s e-service or through a broker/forwarder. Enter CN code 9401 71 00 and the duty rate above.

    Importing goods (Tullverket) ›

  3. Look up the country risk tier

    Reg. (EU) 2025/1093 sets the risk tier (low, standard, high) per origin country. The tier determines the scope of checks and documentation required.

    Country risk lookup ›

  4. Verify geolocation

    Polygon or point per forestry unit, agricultural plot, or farm. SAM-block IDs (Sweden) are resolvable via Jordbruksverket.

    Attach SAM-block ›
ALWAYS AVAILABLE
Need a legally binding ruling?
Apply for a BTI (Binding Tariff Information) at your national customs authority (Tullverket in Sweden). Processing ~120 days, valid 3 years.
Apply at Tullverket ›

Sources