Product classification
HS code for Dining chair (upholstered wood): 9401.61
Seats, with wooden frames, upholstered, (excluding medical, surgical, dental, veterinary or barber furniture).
Classification of dining chair (upholstered wood) under HS 9401.61
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.
- Covers
- Upholstered wooden dining room chairs
- Padded wooden side chairs
- Upholstered wooden armchairs for domestic use
- Wooden vanity stools with padded seats
- Also under 9401.61
- IKEA Ektorp Sofa
- West Elm Harmony Sofa
- Pottery Barn Chesterfield Sofa
- Ashley Furniture "Darcy" Sofa
Codes often confused with 9401.61
Common mistake. 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).
Top exporters and importers of HS 940161 (the code used for dining chair (upholstered wood)), 2025
In 2025, the largest exporter of HS 940161 (the code used for dining chair (upholstered wood)) in UN Comtrade data was China, with 29% of world exports; the largest importer in UN Comtrade data was the United States, with 35% 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 940161, not only dining chair (upholstered wood).
Top exporters 2025 · share of world exports
- 1 China $6.5B 29% of world exports
- 2 Vietnam* ~$4.8B 21% of world exports · partner records ↗
- 3 Poland $2.9B 13% of world exports
World total: $22.6B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $7.4B 35% of world imports
- 2 Germany $2.0B 9.6% of world imports
- 3 United Kingdom $1.5B 7.0% of world imports
World total: $21.2B 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 dining chair (upholstered wood)
Brazil classifies dining chair (upholstered wood) under NCM 9401.61.00: HS 9401.61 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 dining chair (upholstered wood)
What is the HS code for Dining chair (upholstered wood)?
The HS code for Dining chair (upholstered wood) is 940161 (Seats; with wooden frames, upholstered, (excluding medical, surgical, dental, veterinary or barber furniture)). The HS code for an upholstered dining chair with a wooden frame is 9401.61.
How do I classify Dining chair (upholstered wood) for customs?
Dining chair (upholstered wood) is classified under HS code 940161 — Seats; with wooden frames, upholstered, (excluding medical, surgical, dental, veterinary or barber furniture). This is a 6-digit subheading level code.
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.
Which countries are the top exporters of dining chair (upholstered wood) (HS 940161)?
In 2025, the top exporters of HS 940161 (the code used for dining chair (upholstered wood)) in UN Comtrade data were China ($6.5B, 29% of world exports), Vietnam (about $4.8B) and Poland ($2.9B). World exports came to about $22.6B, 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 dining chair (upholstered wood) (HS 940161)?
In 2025, the top importers of HS 940161 (the code used for dining chair (upholstered wood)) in UN Comtrade data were the United States ($7.4B, 35% of world imports), Germany ($2.0B) and the United Kingdom ($1.5B). World imports came to about $21.2B, 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 Dining chair (upholstered wood) the same in all countries?
The base HS code 940161 for Dining chair (upholstered 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 dining chair (upholstered wood) in Brazil?
In Brazil, dining chair (upholstered wood) (HS 940161) is classified under NCM 9401.61.00.