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SITCSection 8
U.S. imports of seats, nes (not elsewhere specified) (SITC 82118) totaled $85.2M in April 2026, traded with 74 countries.
Importers of Seats, NES (Not Elsewhere Specified) paid $9.6M in duties in April 2026 — an effective duty rate of 13% on $75.0M in dutiable value, based on actual customs collections rather than the published tariff schedule. Seats, NES (Not Elsewhere Specified) imports of $85.2M in April 2026 ran 11% below the year-to-date monthly average of $95.3M.
Last updated: April 2026 dataSeating that cannot be classified under any more specific seat heading — whether due to unconventional materials, hybrid constructions, or novel designs — falls into this residual category, making it a classification catch-all that customs brokers and importers encounter when standard material-based headings do not fit. Inflatable seats, seats made primarily of plastics, and other non-traditional constructions are common candidates. Because this is a residual heading, the burden is on the importer to demonstrate that no more specific classification applies, which requires thorough product documentation.
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Importers should prepare detailed technical specifications covering all materials by composition and weight, construction methods, and intended end use. A written classification analysis explaining why each more specific seat heading does not apply strengthens the entry and reduces the risk of a CBP challenge. Binding ruling requests are advisable for novel or high-volume products.
Inflatable seats and beanbag chairs are common candidates for the NES seat heading when their primary material (e.g., PVC, polyester fill) does not align with the cane, wood, or metal frame headings. However, classification is always fact-specific, and the precise material composition and construction should be reviewed against all applicable headings before entry.
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Monthly import values over time