HS Code for Metal frame armchair

The classification of a metal frame armchair under HS code 9401.71 is determined by its primary function as a seat and its specific material composition. According to the General Rules for the Interpretation (GRI) of the Harmonized System, products are classified based on their essential character. Heading 9401 covers seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. Within this heading, the nomenclature distinguishes between seats with wooden frames and those with metal frames. Subheading 9401.71 specifically targets seats with metal frames that are upholstered. Upholstery refers to the presence of padding, stuffing, or springs covered with fabric, leather, or synthetic materials, providing comfort to the user. The metal frame provides the structural integrity of the chair, while the upholstery defines its specific classification within the 9401.7x series. This code is applicable regardless of whether the chair is used in a domestic, office, or commercial setting, provided it does not possess specific features that would categorize it as medical or dental furniture. The classification remains consistent even if the chair is imported in a knocked-down state (unassembled), provided it has the essential character of a finished seat.

Products Included

• Upholstered lounge chairs with steel or aluminum frames
• Padded dining chairs with metal legs
• Executive office armchairs with fixed height and metal frames
• Upholstered waiting room armchairs
• Metal-framed club chairs with fabric or leather padding

Common Misclassification

Metal frame armchairs are frequently misclassified under HS code 9401.79, which is reserved for metal-framed seats that are not upholstered, such as metal folding chairs or garden benches. Another common error is using HS code 9403, which covers other furniture like tables or desks, but specifically excludes seats. Furthermore, if the armchair is height-adjustable and features a swivel mechanism, it must be classified under HS code 9401.30 as a swivel seat with variable height adjustment, regardless of the frame material.

FAQ

What is the HS code for metal frame armchair?

The HS code for an upholstered armchair with a metal frame is 9401.71.

Does this code include chairs with a swivel base?

No, if the armchair has a swivel mechanism and is height-adjustable, it should be classified under HS code 9401.30.