HS Code for Dining chair (upholstered wood)

The classification of an upholstered dining chair with a wooden frame falls under HS code 9401.61. Chapter 94 encompasses furniture, bedding, and similar furnishings. Heading 9401 specifically covers seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. To arrive at the six-digit subheading 9401.61, one must first identify the frame material. Since the frame is wooden, it falls under the group for \"Other seats, with wooden frames.\" The distinction between 9401.61 and 9401.69 rests entirely on whether the seat is upholstered. Upholstery generally refers to the presence of padding, stuffing, and a fabric or leather covering on the seat or backrest. This classification follows GRI 1 and 6. It is important to note that the presence of a wooden frame is the primary identifier, even if the upholstery covers a significant portion of the chair. If the chair were intended for medical or dental use, it would be excluded from this heading and moved to 9402.

Products Included

• Upholstered wooden dining room chairs
• Padded wooden side chairs
• Upholstered wooden armchairs for domestic use
• Wooden vanity stools with padded seats

Common Misclassification

Common errors include using 9401.69, which is reserved for wooden chairs that are not upholstered. Another frequent mistake is using 9403.40, which covers wooden furniture for kitchens; however, because 9401 is more specific to \"seats,\" it takes precedence over the general furniture heading 9403 according to GRI 3(a).

FAQ

What is the HS code for Dining chair (upholstered wood)?

The HS code for an upholstered dining chair with a wooden frame is 9401.61.

What defines a chair as upholstered?

A chair is considered upholstered if it has a permanent layer of padding (such as foam or springs) covered by fabric, leather, or synthetic material.