HS Code for Wood stool

The classification of a wood stool under HS code 9401.69 is determined by the General Rules for the Interpretation (GRI) of the Harmonized System. Chapter 94 encompasses furniture, bedding, and mattresses, with heading 9401 specifically dedicated to seats. Within this heading, the classification is further refined based on the material of the frame and the presence of upholstery. A wood stool, characterized by a wooden frame and a seat that is not covered with fabric, leather, or padding, is categorized under 9401.69. This classification applies regardless of the stool's height, such as bar stools or low footstools, provided they are designed for sitting. The absence of upholstery is a critical factor; if the stool featured a padded seat, it would transition to 9401.61. Furthermore, the stool must be a finished piece of furniture or presented as an unassembled kit that has the essential character of a finished seat to fall under this heading. It excludes medical or dental furniture, which would fall under 9402. The classification remains consistent regardless of whether the stool is for domestic or commercial use, provided it is designed for sitting and lacks a swivel mechanism.

Products Included

• Solid oak bar stools without padding
• Pine kitchen stools with wooden seats
• Folding wooden stools for camping
• Hand-carved decorative wooden stools
• Step stools made of wood designed for sitting

Common Misclassification

One of the most frequent misclassifications involves HS code 9403.60, which covers \"Other wooden furniture.\" Importers often mistakenly use this code for stools, but because 9401 specifically addresses \"seats,\" it takes precedence over the more general furniture category. Another common error is using 9401.61, which is reserved for upholstered wooden seats. If a stool has even a thin layer of permanent padding, it must be classified under 9401.61. Additionally, stools with a swivel mechanism and variable height adjustment are often correctly classified under 9401.30 as swivel seats, regardless of the frame material.

FAQ

What is the HS code for Wood stool?

The HS code for a wood stool with a wooden frame that is not upholstered is 9401.69.

Does this code include stools with a backrest?

Yes, as long as the frame is wooden and the seat is not upholstered, stools with or without backrests are included under 9401.69.