HS Code for Bamboo stool

Bamboo stools are classified under HS code 9401.52. This heading covers seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. Subheading 9401.52 specifically identifies seats made of bamboo. The classification is based on the primary function of the object, which is to provide a place for a person to sit. Chapter 94 distinguishes between seats (9401) and other furniture (9403). Therefore, even though a stool is a piece of furniture, its specific function as a seat moves it from the general furniture heading to the seat heading. This applies to stools used in domestic, office, or garden settings. The material composition—bamboo—is the secondary determinant that leads to the specific subheading 9401.52.

Products Included

• Bamboo bar stools
• Bamboo footstools and ottomans
• Bamboo garden stools
• Bamboo folding stools
• Bamboo vanity stools

Common Misclassification

Bamboo stools are often misclassified under 9403.82, which is the general code for bamboo furniture. However, Note 1 to Chapter 94 and the structure of the heading 9401 dictate that all seats must be classified under 9401 regardless of their material, provided they are not medical or specialized seats. Another error is using 4421.91 for simple bamboo stools; however, because the item has a clear functional identity as a seat, Chapter 94 must be used. Finally, if the stool has a padded textile top, it is still 9401.52 because the frame material (bamboo) determines the subheading for seats of vegetable materials.

FAQ

What is the HS code for Bamboo stool?

The HS code for a bamboo stool is 9401.52, which is the specific code for seats made of bamboo.

Does this code include bamboo chairs with cushions?

Yes, bamboo chairs and stools, whether upholstered or not, are classified under 9401.52 as long as the main structure is bamboo.