Product classification
HS code for Upholstered wooden chair: 9401.61
Seats, with wooden frames, upholstered, (excluding medical, surgical, dental, veterinary or barber furniture).
Classification of upholstered wooden chair under HS 9401.61
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.
- Covers
- 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
- 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. 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.
Top exporters and importers of HS 940161 (the code used for upholstered wooden chair), 2025
In 2025, the largest exporter of HS 940161 (the code used for upholstered wooden chair) 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 upholstered wooden chair.
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 upholstered wooden chair
Brazil classifies upholstered wooden chair 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 upholstered wooden chair
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)). The specific HS code for an upholstered seat with a wooden frame is 9401.61.
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.
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.
Which countries are the top exporters of upholstered wooden chair (HS 940161)?
In 2025, the top exporters of HS 940161 (the code used for upholstered wooden chair) 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 upholstered wooden chair (HS 940161)?
In 2025, the top importers of HS 940161 (the code used for upholstered wooden chair) 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 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.
What is the NCM code for upholstered wooden chair in Brazil?
In Brazil, upholstered wooden chair (HS 940161) is classified under NCM 9401.61.00.