Product classification
HS code for Wooden chair legs: 9401.91
Seats, parts, of wood, (other than for use in the assembly of motor vehicles as determined by the minister, other than automotive).
Classification of wooden chair legs under HS 9401.91
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.
- Covers
- 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
- Also under 9401.91
- Replacement wooden chair legs for IKEA chairs
- Thonet bentwood components
- Custom furniture workshop parts
- Restoration hardware wooden parts
Codes often confused with 9401.91
Common mistake. 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.
Top exporters and importers of HS 940191 (the code used for wooden chair legs), 2025
In 2025, the largest exporter of HS 940191 (the code used for wooden chair legs) in UN Comtrade data was China, with 23% of world exports; the largest importer in UN Comtrade data was the United States, with 21% 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 940191, not only wooden chair legs.
Top exporters 2025 · share of world exports
- 1 China $181M 23% of world exports
- 2 Vietnam* ~$75M 9.4% of world exports · partner records ↗
- 3 United States $69M 8.7% of world exports
World total: $798M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $169M 21% of world imports
- 2 Germany $65M 8.0% of world imports
- 3 Poland $64M 8.0% of world imports
World total: $807M 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 wooden chair legs
Brazil classifies wooden chair legs under NCM 9401.91.00: HS 9401.91 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 wooden chair legs
What is the HS code for Wooden chair legs?
The HS code for Wooden chair legs is 940191 (Seats; parts, of wood, (other than for use in the assembly of motor vehicles as determined by the minister, other than automotive)). The HS code for wooden chair legs is 9401.91, as they are considered wooden parts of seats.
How do I classify Wooden chair legs for customs?
Wooden chair legs is classified under HS code 940191 — Seats; parts, of wood, (other than for use in the assembly of motor vehicles as determined by the minister, other than automotive). This is a 6-digit subheading level code.
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.
Which countries are the top exporters of wooden chair legs (HS 940191)?
In 2025, the top exporters of HS 940191 (the code used for wooden chair legs) in UN Comtrade data were China ($181M, 23% of world exports), Vietnam (about $75M) and the United States ($69M). World exports came to about $798M, 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 wooden chair legs (HS 940191)?
In 2025, the top importers of HS 940191 (the code used for wooden chair legs) in UN Comtrade data were the United States ($169M, 21% of world imports), Germany ($65M) and Poland ($64M). World imports came to about $807M, 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 Wooden chair legs the same in all countries?
The base HS code 940191 for Wooden chair legs 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 wooden chair legs in Brazil?
In Brazil, wooden chair legs (HS 940191) is classified under NCM 9401.91.00.