Chapter 94 — Furniture; lighting
HS 9401 — Seats and parts thereof
Seats (whether or not convertible into beds) and their parts — the heading for chairs, sofas and stools.
What falls under HS 9401?
Products commonly classified under this heading include:
- office chairs
- sofas and armchairs
- stools and benches
- seat parts
These are examples, not a classification ruling. The exact code — and your duty rate — depend on the finished product and your destination country.
What moves your duty rate?
For goods under HS 9401, the rate you pay usually turns on:
- material and whether upholstered
- whether it converts into a bed
- destination country and any trade remedies
Duties vary widely by the full commodity code and destination. This page is a starting point — verify the rate with your customs broker before you commit.
Estimate your landed cost
Once you have a duty rate from your broker or the tariff schedule, put it into the landed-cost calculator with your product cost and freight to see the all-in number per unit. For the category-specific questions — supplier checks, compliance, freight — see the buyer's guide: Importing furniture from China.
Not sure this is your code? Get a sourcing briefQuestions about HS 9401
Do office chairs and sofas share an HS heading?
Yes, both are seats under heading 9401. The sub-code separates upholstered from non-upholstered and by frame material.