Seats / heading 9401
Sofa HS codes,
branch by branch
Frame, filling and whether it converts into a bed decide the six-digit branch — not the name on the catalogue.
An ordinary upholstered sofa falls in 9401.61 when the frame is wood and 9401.71 when it is metal. A sofa that converts into a bed moves to 9401.40; a swivel recliner with variable height starts at 9401.30. The destination’s national tariff line, not the six-digit heading, sets the duty.
Which sofa code applies?
Match the product and its construction. These are conditional examples for research, not confirmed national classifications; the furniture HS guide covers the full chapter.
| Sofa type | Candidate code | What decides it |
|---|---|---|
| Upholstered sofa, wooden frame | 9401.61 | Upholstered seat with a wooden frame |
| Upholstered sofa, metal frame | 9401.71 | Same build, metal frame |
| Sofa bed / convertible | 9401.40 | Converts into a bed as its second function |
| Swivel recliner, variable height | 9401.30 | Swivel plus height adjustment |
| Rattan or bamboo sofa | 9401.53 / 9401.52 | Frame of rattan or bamboo |
| Sofa with no rigid frame | 9401.80 | Other seats, e.g. foam-filled |
What each 9401 branch covers
Heading 9401 is ordered by function first (aircraft, vehicle, swivel, convertible), then by material. Once a sofa clears the functional branches it lands on frame material, and only then on upholstery.
| Code | Covers | What to check |
|---|---|---|
9401.30 | Swivel seats with variable height | Swivel mechanism plus height adjustment |
9401.40 | Seats convertible into beds | Conversion is built in, not a separate mattress |
9401.52 / .53 / .59 | Seats of bamboo / rattan / other vegetable materials | Frame material dominates |
9401.61 | Other seats, wooden frame, upholstered | Upholstery plus wooden frame |
9401.69 | Other seats, wooden frame, not upholstered | Bare or lightly padded frame |
9401.71 | Other seats, metal frame, upholstered | Upholstery plus metal frame |
9401.79 | Other seats, metal frame, not upholstered | Metal frame, no upholstery |
What to put in front of your broker
- Photos: front, side, underside — the underside shows frame material.
- Spec sheet: frame (solid wood, plywood, steel), filling (foam, pocket spring), upholstery (fabric, leather, PU).
- One line per unit on the invoice, and an explicit statement when several units form a set.
- The destination tariff line your broker intends to declare, checked against the current schedule.
A six-digit code is a starting point. Duty, anti-dumping measures and licensing are decided at the national tariff line, which is why this page does not quote a duty rate.
Sofa classification FAQ
Is a sofa bed a seat or a bed for HS classification?
A seat. Seats convertible into beds sit in 9401.40 inside heading 9401, not in the bed headings of 9403 or 9404. The test is whether the article’s primary function is sitting and it converts; a fixed bed with a sofa look does not belong here.
Does the frame material really change the code?
Yes. In 9401 the six-digit branches split by frame material: wooden frames at 9401.61 (upholstered) and 9401.69 (other), metal frames at 9401.71 and 9401.79. A supplier quoting “9401.61” for a steel-frame sofa is quoting the wrong branch.
How is a modular sectional classified?
Each unit is classified on its own function first. Corner units, single seats and chaises usually fall in the same upholstered-seat branch when imported together, but a set presented as a set is classified by the component giving it its essential character. Say on the invoice whether the units are sold as one set or separately.
Can I use the supplier’s HS code?
You can use it as a starting point, not as your declaration. The importer of record is responsible for the code declared at entry, and a supplier code written for export from China is not a national import classification.
Where does a rattan or wicker sofa go?
Seats of cane, osier, bamboo or similar materials have their own branches — 9401.52 for bamboo, 9401.53 for rattan, 9401.59 for other — before the upholstered wooden/metal split is reached.
What should I send my customs broker for a sofa shipment?
Product photos from three angles, frame material and construction, overall dimensions, filling type, whether any unit converts into a bed, and the invoice line showing set versus separate units. That is usually enough to confirm the branch without a laboratory test.