HS Code for Chair backrest (wood)

A wooden chair backrest is classified under HS code 9401.91. This classification falls under Chapter 94, which covers furniture, bedding, and similar products. Heading 9401 is specifically for seats (other than those of heading 9402), whether or not convertible into beds, and their parts. Because a backrest is an essential and identifiable component of a chair, it is classified as a "part" rather than a finished article of wood. The subheading 9401.91 is specifically designated for parts of seats that are made of wood. This classification is determined by General Interpretative Rule 1 and Note 2 to Chapter 94, which states that parts of the articles of heading 9401 are to be classified with those articles. The use of wood as the primary material for the backrest necessitates the use of the 9401.91 subheading, as opposed to 9401.99, which is used for parts made of other materials like metal or plastic. This classification applies regardless of whether the backrest is upholstered, carved, or plain, as long as the structural component is wooden. It is important for importers to correctly identify these as seat parts to avoid the broader and often incorrect classification of general wooden articles.

Products Included

• Wooden backrests for dining chairs
• Wooden frames for sofa backs
• Carved wooden chair splats
• Bentwood backrest components
• Upholstered wooden backrest panels (where wood is the frame)
• Wooden slats for outdoor bench backs
• Plywood backrest shells for office chairs

Common Misclassification

Wooden chair backrests are frequently misclassified under HS code 4421.99, which is a general category for "other articles of wood." However, according to the HS hierarchy, if a product is an identifiable part of furniture, it must be classified in Chapter 94. Another common error is using HS code 9401.99, which is for parts of seats made of materials other than wood. Additionally, if the backrest is imported as part of a complete, unassembled chair, the entire shipment should be classified as the finished seat (e.g., 9401.61 or 9401.69) rather than as individual parts.

FAQ

What is the HS code for Chair backrest (wood)?

The HS code for a wooden chair backrest is 9401.91, which covers wooden parts of seats.

Does this code apply to upholstered backrests?

Yes, as long as the primary structural material of the backrest part is wood, it is classified under 9401.91, even if it includes foam and fabric covering.