The table below lists the 2 tariff lines under HS 940171. For each code you can see the MFN rate, temporary rate, consumption tax rate, VAT rate and the US and Canada additional tariffs, plus a link to the full record with FTA and RCEP preferential rates. Rates are reference figures for 2026.
| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 9401711000 | seats, upholstered, With metal frames and outer surface of leather or composition leather | 0% | - | 0% | 13% | 35% | More | |
| 9401719000 | Other seats, upholstered, with metal frames | 0% | - | 0% | 13% | 30% | More |