HS Code for Upholstered metal chair

Upholstered metal chairs are a common item in both residential and commercial furniture trade. They are classified under HS code 9401.71. Chapter 94 of the Harmonized System covers "Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings." Heading 9401 specifically covers "Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof." To arrive at 9401.71, one must first identify that the item is a seat. Then, the material of the frame must be determined; in this case, it is metal. Finally, the distinction between upholstered and non-upholstered must be made. "Upholstered" refers to seats that have been fitted with padding, springs, and a fabric or leather covering. This classification excludes specialized furniture like medical or dental chairs (9402) and seats for aircraft or motor vehicles. The frame's material is the primary determinant for the subheading, while the presence of upholstery provides the final level of specificity.

Products Included

• Upholstered dining chairs with steel frames
• Padded office chairs with metal bases (non-adjustable)
• Upholstered bar stools with metal legs
• Metal-framed armchairs with fabric cushions
• Upholstered waiting room benches with metal supports

Common Misclassification

Upholstered metal chairs are often confused with 9401.30, which covers swivel seats with variable height adjustments. If a metal chair has a gas lift or mechanical height adjustment, it should be classified under 9401.30 regardless of the frame material. Another common error is using 9401.79, which is for metal-framed seats that are NOT upholstered (e.g., a plain metal folding chair). Additionally, if the chair is designed for medical, surgical, or dental use, it must be classified under 9402.10. Finally, chairs with wooden frames that are upholstered fall under 9401.61, so the frame material must be verified as predominantly metal.

FAQ

What is the HS code for upholstered metal chairs?

The HS code for upholstered seats with metal frames is 9401.71.

Does this include swivel chairs?

Generally, no. If the upholstered metal chair has a swivel mechanism and height adjustment, it is more specifically classified under HS code 9401.30 as a swivel seat.