HS Code for Wooden chair

The classification of a wooden chair under HS code 9401.69 is determined by the General Rules for the Interpretation (GRI) of the Harmonized System. According to GRI 1, classification is determined by the terms of the headings and any relative section or chapter notes. Chapter 94 covers furniture, and heading 9401 is dedicated to seats. To arrive at the 9401.69 subheading, one must first identify that the item is a seat with a wooden frame. The subheading 9401.6x covers seats with wooden frames, and the final digit 9 indicates that the seat is not upholstered. This distinction is vital because the HS system separates goods based on their material composition and their state of finish. A wooden chair without padding, cushions, or fabric covering is considered not upholstered. This code applies to a wide range of domestic and commercial seating solutions, provided they do not possess the specialized features of medical or dental chairs, which are classified under heading 9402. Furthermore, the wood must provide the essential character of the frame, even if metal fasteners or small plastic glides are present. The classification remains consistent regardless of the species of wood used, whether it be oak, pine, or tropical hardwoods.

Products Included

• Solid wood dining chairs without cushions
• Wooden folding chairs for events
• Wooden stools without padding
• Bentwood chairs without upholstery
• Wooden garden benches designed for seating
• Wooden rocking chairs without fabric covers

Common Misclassification

A frequent error is misclassifying these items under HS code 9401.61, which is reserved for upholstered seats with wooden frames. If a chair has a permanent padded seat or backrest, it must be moved to 9401.61. Another common mistake is using 9403.60, which covers other wooden furniture like tables or cabinets. However, the HS hierarchy dictates that seats must always be classified under 9401 if they fit the description. Additionally, chairs made of bamboo or rattan are classified under 9401.52 or 9401.53, not 9401.69.

FAQ

What is the HS code for wooden chair?

The HS code for a wooden chair that is not upholstered is 9401.69.

Does this code include chairs with removable cushions?

Yes, if the cushions are not permanently attached to the frame, the chair itself is classified as non-upholstered under 9401.69, while the cushions may be classified separately under 9404.90.