Product classification
HS code for Chair backrest (wood): 9401.91
Seats, parts, of wood, (other than for use in the assembly of motor vehicles as determined by the minister, other than automotive).
Classification of chair backrest (wood) under HS 9401.91
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.
- Covers
- 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
- Also under 9401.91
- Replacement wooden chair legs for IKEA chairs
- Thonet bentwood components
- Custom furniture workshop parts
- Restoration hardware wooden parts
Codes often confused with 9401.91
Common mistake. 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.
Top exporters and importers of HS 940191 (the code used for chair backrest (wood)), 2025
In 2025, the largest exporter of HS 940191 (the code used for chair backrest (wood)) in UN Comtrade data was China, with 23% of world exports; the largest importer in UN Comtrade data was the United States, with 21% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 940191, not only chair backrest (wood).
Top exporters 2025 · share of world exports
- 1 China $181M 23% of world exports
- 2 Vietnam* ~$75M 9.4% of world exports · partner records ↗
- 3 United States $69M 8.7% of world exports
World total: $798M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $169M 21% of world imports
- 2 Germany $65M 8.0% of world imports
- 3 Poland $64M 8.0% of world imports
World total: $807M 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 chair backrest (wood)
Brazil classifies chair backrest (wood) under NCM 9401.91.00: HS 9401.91 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
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 chair backrest (wood)
What is the HS code for Chair backrest (wood)?
The HS code for Chair backrest (wood) is 940191 (Seats; parts, of wood, (other than for use in the assembly of motor vehicles as determined by the minister, other than automotive)). The HS code for a wooden chair backrest is 9401.91, which covers wooden parts of seats.
How do I classify Chair backrest (wood) for customs?
Chair backrest (wood) is classified under HS code 940191 — Seats; parts, of wood, (other than for use in the assembly of motor vehicles as determined by the minister, other than automotive). This is a 6-digit subheading level code.
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.
Which countries are the top exporters of chair backrest (wood) (HS 940191)?
In 2025, the top exporters of HS 940191 (the code used for chair backrest (wood)) in UN Comtrade data were China ($181M, 23% of world exports), Vietnam (about $75M) and the United States ($69M). World exports came to about $798M, 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 chair backrest (wood) (HS 940191)?
In 2025, the top importers of HS 940191 (the code used for chair backrest (wood)) in UN Comtrade data were the United States ($169M, 21% of world imports), Germany ($65M) and Poland ($64M). World imports came to about $807M, 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.
Is the HS code for Chair backrest (wood) the same in all countries?
The base HS code 940191 for Chair backrest (wood) is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for chair backrest (wood) in Brazil?
In Brazil, chair backrest (wood) (HS 940191) is classified under NCM 9401.91.00.