Product classification
HS code for Sofa bed: 9401.49
Seats, convertible into beds of other than wood, other than garden seats or camping equipment.
Classification of sofa bed under HS 9401.49
The classification of sofa beds under HS code 9401.49 is determined by their primary design as seating that possesses the mechanical capability to be converted into a sleeping surface. According to the General Rules of Interpretation (GRI) and the Explanatory Notes to Chapter 94, seats that are convertible into beds are specifically categorized under heading 9401. This subheading, 9401.49, covers those made of materials other than wood, such as metal frames or composite structures, provided they are not intended for garden or camping use. The classification hinges on the presence of a folding or sliding mechanism that allows the transition from a chair or sofa to a bed. If the item is primarily a bed that can be folded, such as a Murphy bed, it would fall elsewhere, but the sofa bed's design as a seat for multiple persons during the day dictates its placement here. The materials used in the upholstery, whether leather, synthetic fabric, or cotton, do not change the primary classification under 9401.49 as long as the frame is not wooden. This code is essential for customs authorities to distinguish between standard household furniture and specialized convertible seating, ensuring appropriate duty rates are applied based on the complexity of the furniture's construction.
- Covers
- Metal-framed pull-out sofa beds
- Click-clack style convertible couches with metal supports
- Studio couches with integrated folding mechanisms
- Sectional sofas with built-in metal bed units
- Convertible loveseats with steel frames
- Also under 9401.49
- IKEA Friheten (non-wood frame versions)
- Ashley Furniture sleeper sofas
- La-Z-Boy sleeper sofas
- Room & Board convertible sofas
- West Elm sleeper sofas
Codes often confused with 9401.49
Common mistake. Confusion often arises with HS code 9403, which covers general furniture. However, because 9401 is more specific to "seats," it takes precedence under GRI 3(a). Another common error is using 9404.21 or 9404.29, which are for mattresses; while a sofa bed contains a mattress, the entire unit is classified as a seat. Furthermore, if the sofa bed has a wooden frame, it must be classified under 9401.41 rather than 9401.49.
Top exporters and importers of HS 940149 (the code used for sofa bed), 2025
In 2025, the largest exporter of HS 940149 (the code used for sofa bed) in UN Comtrade data was Poland, with 41% of world exports; the largest importer in UN Comtrade data was Germany, with 13% 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 940149, not only sofa bed.
Top exporters 2025 · share of world exports
- 1 Poland $335M 41% of world exports
- 2 China $220M 27% of world exports
- 3 Türkiye $51M 6.3% of world exports
World total: $819M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $74M 13% of world imports
- 2 France $56M 9.8% of world imports
- 3 United Kingdom $42M 7.4% of world imports
World total: $567M 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 that did not report are estimated from what other countries recorded trading with them. 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 sofa bed
Brazil classifies sofa bed under NCM 9401.49.00: HS 9401.49 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 sofa bed
What is the HS code for Sofa bed?
The HS code for Sofa bed is 940149 (Seats; convertible into beds of other than wood, other than garden seats or camping equipment). The HS code for a sofa bed with a frame made of materials other than wood (such as metal) is 9401.49.
How do I classify Sofa bed for customs?
Sofa bed is classified under HS code 940149 — Seats; convertible into beds of other than wood, other than garden seats or camping equipment. This is a 6-digit subheading level code.
Does this code include wooden sofa beds?
No, wooden-framed sofa beds are classified under HS code 9401.41. The 9401.49 code is specifically for "other" materials.
Which countries are the top exporters of sofa bed (HS 940149)?
In 2025, the top exporters of HS 940149 (the code used for sofa bed) in UN Comtrade data were Poland ($335M, 41% of world exports), China ($220M) and Türkiye ($51M). World exports came to about $819M, 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 sofa bed (HS 940149)?
In 2025, the top importers of HS 940149 (the code used for sofa bed) in UN Comtrade data were Germany ($74M, 13% of world imports), France ($56M) and the United Kingdom ($42M). World imports came to about $567M, 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 Sofa bed the same in all countries?
The base HS code 940149 for Sofa bed 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 sofa bed in Brazil?
In Brazil, sofa bed (HS 940149) is classified under NCM 9401.49.00.