HS Code for Wooden chair legs

Wooden chair legs are classified under HS code 9401.91 because they are identifiable parts of seats. In the Harmonized System, parts are generally classified with the finished goods they are intended for, provided they are not specifically excluded or covered by a more specific heading elsewhere. Heading 9401 covers seats, and subheading 9401.9x is dedicated to parts of those seats. Subheading 9401.91 specifically identifies parts made of wood. This classification is essential for manufacturers and importers of furniture components. It is important to note that these parts must be recognizable as being suitable for use solely or principally with the seats of heading 9401. This is determined by their shape, size, and design features that make them unsuitable for other uses. The classification under 9401.91 applies to legs for all types of seats, including sofas, armchairs, and dining chairs, as long as the seat itself falls under heading 9401. The material must be predominantly wood, though it may include small metal mounting plates or plastic floor protectors. This code ensures that the components of furniture are tracked accurately in international trade statistics, separate from the finished furniture pieces.

Products Included

• Turned wooden legs for armchairs
• Tapered wooden legs for dining chairs
• Wooden sofa feet and blocks
• Carved wooden legs for antique-style seating
• Wooden frames for seat backs
• Wooden armrests for chairs

Common Misclassification

Common misclassifications include HS code 9403.91, which is for parts of other wooden furniture such as tables or desks. If the legs are intended for a table, they must be classified under 9403.91. Another error is using 4421.99, which is a general category for other articles of wood. While chair legs are made of wood, the specific provision for seat parts in Chapter 94 takes precedence over the general wood articles in Chapter 44. Additionally, metal chair legs must be classified under 9401.99, not 9401.91.

FAQ

What is the HS code for wooden chair legs?

The HS code for wooden chair legs is 9401.91, as they are considered wooden parts of seats.

Can these legs be used for other furniture?

If the legs are designed specifically for seats, they remain under 9401.91. If they are multi-purpose or designed for tables, they should be classified under 9403.91.