The Product
- A modular sofa sectional unit sold as a leather storage console with hidden cupholders.
- Upholstered in leather, foam, polyester fiber and PVC over a wooden frame of plywood, laminated veneer lumber and Southern pine.
- Has USB-A and USB-C charging ports and a storage compartment with two cupholders.
- Connection posts or clips join it to other sectional units, which are sold separately.
- About 40.5 inches long, 12.5 inches wide and 26.3 inches high.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Sofa sectional storage console | HTS 9401.61.6011 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Other: Other household |
Explanation
CBP found the console is a seat of heading 9401. Though incomplete until connected, it has no commercial reality apart from an assembled sofa, and the Explanatory Notes to General Rule of Interpretation 2(a) extend a heading to an incomplete or unassembled article with the essential character of the finished one.
Chapter 94 note 2 requires furniture of headings 9401 to 9403 to be designed for placing on the floor, which the console is.
The Explanatory Notes to heading 9401 name sofas and couches as seats and let a seat carry non-seat components. CBP saw the console as a dedicated seating component that links to other units, so it falls on the line for upholstered household seats with wooden frames.
Headings CBP ruled out
- 9403: The requester asked for a subheading under heading 9403; CBP disagreed because the console is a seating component dedicated to a sofa sectional.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a modular unit made to connect with other pieces of a sectional sofa?
- Is it upholstered over a wooden frame?
- Is it made to stand on the floor beside the other sectional pieces?
- Is it for household use?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 9401.61.6011 | ✓ Still in the schedule | Heading 9401 › Upholstered › Other household | Today's duty from Vietnam |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N362489, N213815 and N169339 place other sectional sofa components, including seat consoles with storage, on the same line. N330703, N338074, N335208 and H290176 cover other seats on that line.
- N362489June 24, 2026Sofa sectional and sofa sectional components from China9401.61.6011
- N213815May 15, 2012Seat “console” for a sectional sofa from China9401.61.6011
- N169339June 22, 2011Sectional console with storage from China9401.61.6011
- N330703February 14, 2023Seat from Vietnam9401.61.6011
- N338074February 28, 2024Seat from Vietnam9401.61.6011
- N335208September 28, 2023Seats from Vietnam9401.61.6011
- H290176May 30, 2019Modification of NY N289071; Tariff classification of reclining sofa from Vietnam9401.61.6011
- N289071August 25, 2017, modifiedRecliner and reclining sofa from Vietnam9401.61.4011
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N362229 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms