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Classification guide · HTS 9401

How does CBP classify chairs, sofas and seat parts?

CBP classified the seats and seat parts in these rulings under heading 9401, which covers seats and parts of seats. An upholstered sectional sofa on a wooden frame went to 9401.61.6011 in N362489, and upholstered glider chairs on steel frames went to 9401.71.0011 in N349015. Seat parts, such as a car seat damper and a recliner assembly, sit under 9401.99.

The codes CBP used

  • 9401.61.6011Other upholstered household seats with wooden frames.

    Upholstered over a wooden frame. CBP found sectional pieces and a storage console are dedicated seating components of the sofa, so they take the sofa's code.

    Rulings: N362489, N362229

  • 9401.99.1085Other parts of seats of a kind used for motor vehicles.

    Each part is built into a vehicle seat. CBP found a damper identifiable by its shape and features as designed for motor vehicle seats.

    Rulings: N342703, N355891

  • 9401.71.0011Other upholstered household seats with metal frames.

    Upholstered seats on steel tube frames. Glider chairs for children and adult patients landed here.

    Ruling: N349015

  • 9401.79.0015Other outdoor seats with metal frames and textile covered cushions or textile seating or backing material.

    Aluminum-framed seats with polyester canvas and nylon mesh bases and backrests, built into a collapsible wagon as one unit.

    Ruling: N358963

  • 9401.79.0046Other household seats with metal frames.

    Folding chairs with steel tube frames, sold with a storage cart. CBP found the chairs and cart form a set and the seating gives it its essential character.

    Ruling: N337369

  • 9401.99.9085Other parts of seats.

    A welded aluminum seat frame made only for one maker's pontoon boats. CBP treated it as a seat part.

    Ruling: N361875

What separates them

  • 9401.61.6011 or 9403

    CBP was asked to place a sofa storage console under heading 9403. It disagreed. The console is a seating component dedicated to a sectional sofa, so CBP classified it as a seat of heading 9401.

    Ruling: N362229

  • 9401.99.1085 or 8708

    CBP found a car seat damper is a component of the seat. Under Mitsubishi Electronics America v. United States, a part of a part is described more closely as a part of that part than as a part of the whole. So the damper went to seat parts, and CBP rejected heading 8708 for motor vehicle parts.

    Ruling: N342703

Duty today by origin

The all-in duty for entries on November 10, 2026, from the same tariff engine as the duty calculator. Rates change; the calculator has today's figure for your own origin and value.

Rate lineGeneralChinaVietnamIndiaMexicoCanadaGermany (EU)JapanSouth KoreaTaiwanThailand
9401.61.60OtherFree37.5%9903.88.03, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5510%9903.05.2910%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.71.00UpholsteredFree20% to 37.5%9903.88.04, 9903.05.31, 9903.88.1512.5%9903.05.8410%9903.05.4410%9903.05.5560%9903.05.29, 9903.03.1410%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.79.00OtherFree12.5% to 37.5%9903.88.04, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5560%9903.05.29, 9903.03.1410%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77
9401.99.10Of seats of a kind used for motor vehiclesFree20%9903.88.15, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5560%9903.05.29, 9903.03.1410%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77

A range means the 10-digit lines under that 8-digit line resolve differently. "+" marks a line with a per-unit duty component the percentage does not capture. "*" marks lines the engine could not price. Chapter 99 headings beneath a rate are the additional-duty provisions applied. AD/CVD, quota, and the regimes listed under "Not included" are not in these numbers.

Source: USITC, 2026 HTS Revision 22, for entries on 2026-11-10. The whole heading, with every line and the programs behind each layer: HTS 9401.

Every ruling in this guide

8 CBP rulings, grouped by the code CBP gave. Each page restates one ruling in plain words.

9401.61.6011: Other upholstered household seats with wooden frames

9401.99.1085: Other parts of seats of a kind used for motor vehicles

9401.71.0011: Other upholstered household seats with metal frames

9401.79.0015: Other outdoor seats with metal frames and textile covered cushions or textile seating or backing material

9401.79.0046: Other household seats with metal frames

9401.99.9085: Other parts of seats

Borderless CHB Inc., a licensed U.S. customs brokerage, wrote this guide from the CBP rulings listed on it and checked each sentence against them. A ruling applies only to goods that match its facts.

Last updated September 30, 2026.

To learn how we write these pages and what a CBP ruling covers, read the rulings section of our Terms of Use.