HS Code for Bar stool (upholstered metal)

An upholstered bar stool with a metal frame is classified under HS code 940171. This classification is derived from the General Rules of Interpretation, specifically GRI 1, which directs products to the heading that most specifically describes them. Heading 9401 covers seats, and the sub-heading 940171 specifically identifies seats with metal frames that are upholstered. The term "upholstered" implies that the seat or backrest is fitted with padding, springs, or stuffing and covered with fabric, leather, or synthetic material. The "metal frame" refers to the primary structural support of the stool, typically made of steel, aluminum, or chrome-plated tubing. This classification applies regardless of whether the stool has a swivel mechanism or a footrest, provided the frame is metal and the seating surface is padded and covered.

Products Included

• Upholstered swivel bar stools with chrome bases
• Padded breakfast bar chairs with steel legs
• Leather-covered metal counter stools
• Velvet-upholstered commercial bar seating
• Adjustable height metal stools with padded seats

Common Misclassification

A common error is classifying these items under 940179, which is for metal-framed seats that are not upholstered (e.g., plain metal stools). Another misclassification occurs with 940320, which covers other metal furniture; however, because these items are specifically "seats," 9401 takes precedence over 9403. If the stool is designed for medical or dental use, it would move to 9402. Furthermore, if the frame is primarily wood with only minor metal accents, it must be classified under 940161 (upholstered seats with wooden frames).

FAQ

What is the HS code for an upholstered metal bar stool?

The HS code for an upholstered bar stool with a metal frame is 940171.

Does the presence of a swivel change the HS code?

Generally, no. While 940130 covers swivel seats with variable height, 940171 is more specific for upholstered metal-framed seats often used in bar settings, though 940131/39 may apply if the swivel/height adjustment is the primary feature.