HS code · 6-digit subheading
HS Code 9401.61 – Seats; with wooden frames, upholstered, (excluding medical, surgical, dental, veterinary or barber furniture)
HS code 9401.61 is the 6-digit subheading for seats, with wooden frames, upholstered, (excluding medical, surgical, dental, veterinary or barber furniture). It is used for wooden frame sofas, upholstered armchairs, dining chairs with upholstered wooden frames, loveseats with wooden frames and accent chairs with wooden frames.
What HS 9401.61 covers
This HS code covers a significant segment of the global furniture trade, specifically upholstered seating with wooden frames. These goods are ubiquitous in homes, offices, and hospitality settings worldwide. Major importers include developed economies in North America and Europe, driven by consumer demand for home furnishings and commercial projects. Exporters often come from countries with strong woodworking traditions and competitive manufacturing costs, such as China, Vietnam, and Eastern European nations. Key considerations for trade include material sourcing (especially timber legality, relevant for EUDR/EUTR), design trends, quality standards, and logistics for bulky items. The market is influenced by interior design trends, sustainability concerns, and the rise of e-commerce, which facilitates direct-to-consumer sales. Understanding consumer preferences for comfort, durability, and aesthetic appeal is crucial for success in this competitive sector.
- Covers
- Wooden frame sofas
- Upholstered armchairs
- Dining chairs with upholstered wooden frames
- Loveseats with wooden frames
- Accent chairs with wooden frames
- Chaise lounges with wooden frames
- Upholstered benches with wooden frames
- Examples
- IKEA Ektorp Sofa
- West Elm Harmony Sofa
- Pottery Barn Chesterfield Sofa
- Ashley Furniture "Darcy" Sofa
Codes often confused with 9401.61
Common mistake. This code might be confused with 940171 (upholstered seats with metal frames) or 940169 (non-upholstered wooden frame seats), as the key differentiator is the frame material and presence of upholstery.
Top exporters and importers of HS code 940161, 2025
In 2025, the largest exporter of HS code 940161 in UN Comtrade data was China, with 29% of world exports; the largest importer in UN Comtrade data was the United States, with 35% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 China $6.5B 29% of world exports
- 2 Vietnam* ~$4.8B 21% of world exports · partner records ↗
- 3 Poland $2.9B 13% of world exports
World total: $22.6B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $7.4B 35% of world imports
- 2 Germany $2.0B 9.6% of world imports
- 3 United Kingdom $1.5B 7.0% of world imports
World total: $21.2B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for 9401.61
Brazil does not split HS 9401.61: its NCM code is 9401.61.00.
All Brazil NCM codes in heading 94.01 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
EU Regulatory Requirements
This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.
This product is covered by the EU Timber Regulation (EUTR), requiring operators to exercise due diligence to minimize the risk of placing illegally harvested timber on the EU market.
Questions about HS 9401.61
What is HS code 940161?
HS code 940161 is a 6-digit subheading in the Harmonized System that covers: Seats; with wooden frames, upholstered, (excluding medical, surgical, dental, veterinary or barber furniture). This HS code covers a significant segment of the global furniture trade, specifically upholstered seating with wooden frames. These goods are ubiquitous in homes, offices, and hospitality settings worldwide. Major importers include developed economies in North America and Europe, driven by consumer demand for home furnishings and commercial projects. Exporters often come from countries with strong woodworking traditions and competitive manufacturing costs, such as China, Vietnam, and Eastern European nations. Key considerations for trade include material sourcing (especially timber legality, relevant for EUDR/EUTR), design trends, quality standards, and logistics for bulky items. The market is influenced by interior design trends, sustainability concerns, and the rise of e-commerce, which facilitates direct-to-consumer sales. Understanding consumer preferences for comfort, durability, and aesthetic appeal is crucial for success in this competitive sector.
What products fall under HS code 940161?
Wooden frame sofas, Upholstered armchairs, Dining chairs with upholstered wooden frames, Loveseats with wooden frames, Accent chairs with wooden frames, Chaise lounges with wooden frames, Upholstered benches with wooden frames
What are common misclassifications for HS code 940161?
This code might be confused with 940171 (upholstered seats with metal frames) or 940169 (non-upholstered wooden frame seats), as the key differentiator is the frame material and presence of upholstery.
Which countries are the top exporters of goods under HS code 940161?
In 2025, the top exporters of HS code 940161 in UN Comtrade data were China ($6.5B, 29% of world exports), Vietnam (about $4.8B) and Poland ($2.9B). World exports came to about $22.6B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 940161?
In 2025, the top importers of HS code 940161 in UN Comtrade data were the United States ($7.4B, 35% of world imports), Germany ($2.0B) and the United Kingdom ($1.5B). World imports came to about $21.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 940161 structured?
HS code 940161 is a 6-digit subheading under the Harmonized System. The first 2 digits (94) identify the chapter, digits 3-4 (01) identify the heading, and digits 5-6 (61) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 940161?
In Brazil, HS code 940161 is NCM 9401.61.00. The last two digits are 00 because Brazil does not split this HS code further.