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Section XX — Miscellaneous manufactured articles

Chapter 94 — Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated sign illuminated nameplates and the like; prefabricated buildings

Heading 9401 — Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.

Subheading

9401.20 Seats of a kind used for motor vehicles

Common commodities
Leather-upholstered driver car seatHeated passenger bucket seatFolding bench seat for trucksChild safety seat with ISOFIX mountsLuxury automotive bucket seatReclining captains chair for SUVsRacing-style car bucket seatsConvertible backrest car seatVentilated truck bench seatingHeavy-duty passenger bench for buses

HS codes

CodeDescriptionTaxes
9401.20.10usedCessEIC, Customs TaxCID, PAL, SSCL, VAT
9401.20.90OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT