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Updated September 17, 2026

What is the HTS code for an upholstered sectional sofa with a wooden frame?

HTS code

9401.61.6011

CBP classified an upholstered power reclining sectional sofa with a wooden frame under HTS 9401.61.6011 in ruling N362489. The same code applies to each of its six pieces when imported separately. That line covers upholstered household seats with wooden frames.

  • Made in China
  • CBP ruling N362489
  • June 24, 2026
  • Current
Today's duty from China

The Product

  • An upholstered sectional sofa on a wooden frame, with power reclining pieces. It seats one or more people and doesn't convert into a bed.
  • Six pieces: a left-arm power recliner, an armless chair, a round corner, an armless power chair, a straight console with USB, and a right-arm power chaise.
  • Backrests, seat foundations and armrests hold tension springs, foam, textile tension bands bound to the wooden frame, and fiber encased in textile.
  • Pieces aren't imported as a complete unit; each is sold on its own. Connection posts or clips join them into 2-piece, 3-piece, 4-piece and larger units.

CBP's Ruling

ItemHTS codeCBP's description of the line
Complete sofa sectional and its individual components when imported separatelyHTS 9401.61.6011Seats (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

Heading 9401 covers seats, and CBP placed the sectional on the line for upholstered household seats with wooden frames. The sofa is upholstered over a wooden frame and seats one or more people.

The six pieces take the same code when imported separately. CBP found that each piece, though an incomplete section on its own, is a dedicated component of one unified sectional sofa, so the components are classified together with the complete sofa.

Does this apply to your product?

It likely does if you can answer yes to each of these:

  • Is it a sofa or sectional made to seat one or more people?
  • Is it upholstered over a wooden frame?
  • Is it for household use?
  • If it ships as separate pieces, is each piece a dedicated section of one sectional sofa?

A no to any of them can mean a different code. A licensed broker can classify your product.

The code today

HTS codeIn today's scheduleWhere it sitsToday's duty
9401.61.6011✓ Still in the scheduleHeading 9401 › Upholstered › Other householdToday's duty from China 

Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.

Related rulings

N362229 and N213815 put a storage console and a seat console for a sectional sofa on this same line. N340721, N327811, N325287, N327090, N327117 and N327677 classify other upholstered seats under the same subheading.

  • N340721July 11, 2024Seat and components from Mexico and China3926.90.9989, 4421.99.9880, 7318.11.0000, 8504.40.9520, 8544.42.9090, 9401.61.4011
  • N213815May 15, 2012Seat “console” for a sectional sofa from China9401.61.6011
  • N327811September 1, 2022Seat having massage components from China9401.61.4011
  • N362229June 24, 2026Sofa sectional storage console from Vietnam9401.61.6011
  • N325287April 7, 2022Chair from China9401.61.4011
  • N327090July 25, 2022Seat from China9401.61.4011
  • N327117July 25, 2022Seat from China9401.61.4011
  • N327677August 24, 2022Seat from China9401.61.4011
Read CBP's full ruling N362489 The letter as CBP published it, on rulings.cbp.gov

Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N362489 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