HS code for sofas in the European Union
Last updated
Key facts
- Most likely codes
- 9401.61, 9401.71
- Candidate codes
- 4
- HS edition
- HS2022
- National lines
- 4
- General duty (MFN)
- 0%
Summary
Sofas imported into the European Union are usually classified under HS code 9401.61 when it is upholstered, has a wooden frame and does not convert into a bed, and under 9401.71 when it is upholstered, has a metal frame and does not convert into a bed. Both sit in heading 94.01, “Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof”. Sofas can also fall under 9401.41 or 9401.49, depending on the frame material and the bed conversion. The tariff of the European Union has 4 national lines under these codes. The general (MFN) duty in the European Union on the national lines under 9401.61 and 9401.71 is 0%.
How to choose the right code
Is the frame wood or metal? Use 9401.61 when it is upholstered, has a wooden frame and does not convert into a bed. Use 9401.71 when it is upholstered, has a metal frame and does not convert into a bed.
Does the sofa convert into a bed? Use 9401.61 when it is upholstered, has a wooden frame and does not convert into a bed. Use 9401.41 when it converts into a bed and has a wooden frame.
Codes for sofas
Each code is listed with its legal text from the HS2022 Harmonized System release, quoted as published, and the condition under which it applies to sofas.
- 9401.61
Most likely
Legal text: “Other seats, with wooden frames: Upholstered”
Heading 94.01: “Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof”
Applies when it is upholstered, has a wooden frame and does not convert into a bed.
- 9401.71
Most likely
Legal text: “Other seats, with metal frames: Upholstered”
Heading 94.01: “Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof”
Applies when it is upholstered, has a metal frame and does not convert into a bed.
- 9401.41
Possible
Legal text: “Seats other than garden seats or camping equipment, convertible into beds: Of wood”
Heading 94.01: “Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof”
Applies when it converts into a bed and has a wooden frame.
- 9401.49
Possible
Legal text: “Seats other than garden seats or camping equipment, convertible into beds: Other”
Heading 94.01: “Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof”
Applies when it converts into a bed and has a frame of another material.
National lines in the European Union
The tariff of the European Union splits these codes into 4 national lines, listed with their published text and general duty.
The general (MFN) duty in the European Union on the national lines under 9401.61 and 9401.71 is 0%. Import VAT or sales tax is charged on top, and de minimis rules can change what is due; the landed cost calculator works it out for a shipment.
Under 9401.61
- 9401 61 00 00“Upholstered”0%
Under 9401.71
- 9401 71 00 00“Upholstered”0%
Under 9401.41
- 9401 41 00 00“Of wood”0%
Under 9401.49
- 9401 49 00 00“Other”0%
Similar products
Products in the same category as sofas, or classified under the same headings.
- Office chairsHS 9401.39
- MattressesHS 9404.21, 9404.29
Other countries
National tariff lines for sofas are live for the United States. Each page lists the lines under the codes above, with their duty rates where they are live.
- Sofas in United States18 national lines, duty rates live
Check your exact product
Describe your product, or paste its page, and the classifier suggests the code in the tariff of the European Union with its reasons.
Classification depends on the exact product
The right code depends on what the product is made of, how it is made and what it is for, so two products sold as sofas can fall under different codes.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.
Frequently asked questions
What is the HS code for sofas?
Sofas imported into the European Union are usually classified under HS code 9401.61 when it is upholstered, has a wooden frame and does not convert into a bed, and under 9401.71 when it is upholstered, has a metal frame and does not convert into a bed. Both sit in heading 94.01, “Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof”.
Does the frame material change the HS code for sofas?
Yes. Use 9401.61 when it is upholstered, has a wooden frame and does not convert into a bed. Use 9401.71 when it is upholstered, has a metal frame and does not convert into a bed.
Does the bed conversion change the HS code for sofas?
Yes. Use 9401.61 when it is upholstered, has a wooden frame and does not convert into a bed. Use 9401.41 when it converts into a bed and has a wooden frame.
What is the duty on sofas imported into the European Union?
The general (MFN) duty in the European Union on the national lines under 9401.61 and 9401.71 is 0%. Import VAT or sales tax is charged on top, and de minimis rules can change what is due; the landed cost calculator works it out for a shipment.
Sources and updates
The legal texts are from the HS2022 Harmonized System release, live on border.bot since 11 October 2026.
The national lines are from the tariff release of EU (areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?), live on border.bot since 11 October 2026.
The duty rates are from the live rates release, live on border.bot since 11 October 2026.
The conditions and questions on this page were written for sofas by border.bot and checked against those legal texts; the page changes when a new release goes live or the topic is reviewed again.