border.bot

HS code for sofas in the United States

Last updated

Check your exact productLanded cost with 9401.61

Key facts

Most likely codes
9401.61, 9401.71
Chapter
94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
Candidate codes
4
HS edition
HS2022
National lines
20
General duty (MFN)
free

Summary

Sofas imported into the United States 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 United States has 20 national lines under these codes. The general (MFN) duty in the United States on the national lines under 9401.61 and 9401.71 is free.

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 United States

The tariff of the United States splits these codes into 20 national lines, listed with their published text and general duty.

The general (MFN) duty in the United States on the national lines under 9401.61 and 9401.71 is free. 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

  • 9401.61.20.11“Upholstered › Chairs › Of teak › Household › Of plantation-harvested teak”free
  • 9401.61.20.15“Upholstered › Chairs › Of teak › Household › Other”free
  • 9401.61.20.31“Upholstered › Chairs › Of teak › Other › Of plantation-harvested teak”free
  • 9401.61.20.35“Upholstered › Chairs › Of teak › Other › Other”free
  • 9401.61.40.01“Upholstered › Chairs › Other › Chairs for children, including highchairs”free
  • 9401.61.40.11“Upholstered › Chairs › Other › Other household”free
  • 9401.61.40.31“Upholstered › Chairs › Other › Other”free
  • 9401.61.60.01“Upholstered › Other › Stationary activity centers for children”free
  • 9401.61.60.05“Upholstered › Other › Other seats for children”free
  • 9401.61.60.11“Upholstered › Other › Other household”free
  • 9401.61.60.31“Upholstered › Other › Other”free

Under 9401.71

Under 9401.41

Under 9401.49

Similar products

Products in the same category as sofas, or classified under the same headings.

Check your exact product

Describe your product, or paste its page, and the classifier suggests the code in the tariff of the United States with its reasons.

Classify your product

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 United States 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 United States?

The general (MFN) duty in the United States on the national lines under 9401.61 and 9401.71 is free. 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 the United States (2026HTSRev21), live on border.bot since 9 October 2026.

The duty rates are from the live rates release, live on border.bot since 9 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.

Official source files:

This page as Markdown or JSON.