HS Code for Upholstered wooden chair
The classification of an upholstered wooden chair under HS code 9401.61 is determined by the primary material of the frame and the presence of upholstery. According to the General Rules for the Interpretation of the Harmonized System (GRI), products are classified based on their constituent materials and their function. Chapter 94 encompasses furniture, bedding, and similar furnishings. Within this chapter, heading 9401 specifically addresses seats, excluding those used for medical or dental purposes. The subheading 9401.61 is reserved for seats with wooden frames that have been upholstered. This means the seat or back (or both) must be covered with a soft material such as fabric, leather, or synthetic padding to provide comfort. The wooden frame designation requires that the structural integrity of the chair is provided by wood, regardless of whether the wood is solid, laminated, or a wood-based panel. If the chair features a metal frame but has wooden decorative elements, it would likely be classified elsewhere. Proper classification ensures that the correct customs duties and trade regulations are applied during international transit.
Products Included
- Upholstered dining chairs with solid oak frames
- Wooden armchairs with fabric-covered cushions
- Lounge chairs with mahogany frames and leather upholstery
- Upholstered wooden office chairs without mechanical height adjustments
- Wooden stools with padded and upholstered seats
Common Misclassification
A frequent error is confusing 9401.61 with 9401.69, which covers wooden-framed seats that are not upholstered. Additionally, if the chair has a metal frame, it must be classified under 9401.71 (upholstered) or 9401.79 (non-upholstered), even if it has wooden armrests. Medical or dental chairs are excluded and fall under 9402.
FAQ
What is the HS code for upholstered wooden chair?
The specific HS code for an upholstered seat with a wooden frame is 9401.61.
Does this code include chairs with metal legs?
No, if the primary support frame is metal, the chair should be classified under heading 9401.71, even if other parts are wooden.
Industry
Frequently Asked Questions
What is the HS code for Upholstered wooden chair?
The HS code for Upholstered wooden chair is 940161 (Seats; with wooden frames, upholstered, (excluding medical, surgical, dental, veterinary or barber furniture)).
How do I classify Upholstered wooden chair for customs?
Upholstered wooden chair 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.
Is the HS code for Upholstered wooden chair the same in all countries?
The base HS code 940161 for Upholstered wooden chair is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.