{
  "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.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Most likely codes",
      "value": "9401.61, 9401.71",
      "source": null
    },
    {
      "label": "Chapter",
      "value": "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",
      "source": null,
      "url": "https://border.bot/hs-codes/94"
    },
    {
      "label": "Candidate codes",
      "value": "4",
      "source": null
    },
    {
      "label": "HS edition",
      "value": "HS2022",
      "source": null
    },
    {
      "label": "National lines",
      "value": "20",
      "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false"
    },
    {
      "label": "General duty (MFN)",
      "value": "free",
      "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false"
    }
  ],
  "faq": [
    {
      "question": "What is the HS code for sofas?",
      "answer": "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”."
    },
    {
      "question": "Does the frame material change the HS code for sofas?",
      "answer": "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."
    },
    {
      "question": "Does the bed conversion change the HS code for sofas?",
      "answer": "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."
    },
    {
      "question": "What is the duty on sofas imported into the United States?",
      "answer": "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."
    }
  ],
  "sections": [
    {
      "id": "choose",
      "title": "How to choose the right code",
      "text": [
        "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."
      ]
    },
    {
      "id": "codes",
      "title": "Codes for sofas",
      "text": [
        "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."
      ]
    },
    {
      "id": "lines",
      "title": "National lines in the United States",
      "text": [
        "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."
      ]
    },
    {
      "id": "similar",
      "title": "Similar products",
      "text": [
        "Products in the same category as sofas, or classified under the same headings."
      ]
    },
    {
      "id": "check",
      "title": "Check your exact product",
      "text": [
        "Describe your product, or paste its page, and the classifier suggests the code in the tariff of the United States with its reasons."
      ]
    },
    {
      "id": "note",
      "title": "Classification depends on the exact product",
      "text": [
        "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."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
  "data": {
    "type": "country-product-topic",
    "topic": {
      "slug": "sofas",
      "name": "Sofas",
      "singular": "sofa",
      "plural": "sofas",
      "synonyms": [
        "couch",
        "settee",
        "loveseat",
        "sectional sofa",
        "sofa bed"
      ],
      "category": {
        "id": "furniture",
        "name": "Furniture"
      }
    },
    "edition": "HS2022",
    "country": {
      "code": "US",
      "name": "United States",
      "slug": "united-states"
    },
    "ratesLive": true,
    "codes": [
      {
        "code": "940161",
        "role": "likely",
        "when": "it is upholstered, has a wooden frame and does not convert into a bed",
        "legalText": "Other seats, with wooden frames: Upholstered",
        "levels": [
          "Other seats, with wooden frames",
          "Upholstered"
        ],
        "heading": {
          "code": "9401",
          "description": "Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof"
        },
        "chapter": {
          "code": "94",
          "description": "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"
        }
      },
      {
        "code": "940171",
        "role": "likely",
        "when": "it is upholstered, has a metal frame and does not convert into a bed",
        "legalText": "Other seats, with metal frames: Upholstered",
        "levels": [
          "Other seats, with metal frames",
          "Upholstered"
        ],
        "heading": {
          "code": "9401",
          "description": "Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof"
        },
        "chapter": {
          "code": "94",
          "description": "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"
        }
      },
      {
        "code": "940141",
        "role": "possible",
        "when": "it converts into a bed and has a wooden frame",
        "legalText": "Seats other than garden seats or camping equipment, convertible into beds: Of wood",
        "levels": [
          "Seats other than garden seats or camping equipment, convertible into beds",
          "Of wood"
        ],
        "heading": {
          "code": "9401",
          "description": "Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof"
        },
        "chapter": {
          "code": "94",
          "description": "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"
        }
      },
      {
        "code": "940149",
        "role": "possible",
        "when": "it converts into a bed and has a frame of another material",
        "legalText": "Seats other than garden seats or camping equipment, convertible into beds: Other",
        "levels": [
          "Seats other than garden seats or camping equipment, convertible into beds",
          "Other"
        ],
        "heading": {
          "code": "9401",
          "description": "Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof"
        },
        "chapter": {
          "code": "94",
          "description": "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"
        }
      }
    ],
    "questions": [
      {
        "about": "frame material",
        "codes": [
          "940161",
          "940171"
        ],
        "question": "Is the frame wood or metal?"
      },
      {
        "about": "bed conversion",
        "codes": [
          "940161",
          "940141"
        ],
        "question": "Does the sofa convert into a bed?"
      }
    ],
    "lines": [
      {
        "code": "940161",
        "lines": [
          {
            "code": "9401612011",
            "description": "Of plantation-harvested teak",
            "levels": [
              "Other seats, with wooden frames",
              "Upholstered",
              "Chairs",
              "Of teak",
              "Household",
              "Of plantation-harvested teak"
            ],
            "general": {
              "code": "94016120",
              "dutyText": "Free",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "9401612015",
            "description": "Other",
            "levels": [
              "Other seats, with wooden frames",
              "Upholstered",
              "Chairs",
              "Of teak",
              "Household",
              "Other"
            ],
            "general": {
              "code": "94016120",
              "dutyText": "Free",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "9401612031",
            "description": "Of plantation-harvested teak",
            "levels": [
              "Other seats, with wooden frames",
              "Upholstered",
              "Chairs",
              "Of teak",
              "Other",
              "Of plantation-harvested teak"
            ],
            "general": {
              "code": "94016120",
              "dutyText": "Free",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "9401612035",
            "description": "Other",
            "levels": [
              "Other seats, with wooden frames",
              "Upholstered",
              "Chairs",
              "Of teak",
              "Other",
              "Other"
            ],
            "general": {
              "code": "94016120",
              "dutyText": "Free",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "9401614001",
            "description": "Chairs for children, including highchairs",
            "levels": [
              "Other seats, with wooden frames",
              "Upholstered",
              "Chairs",
              "Other",
              "Chairs for children, including highchairs"
            ],
            "general": {
              "code": "94016140",
              "dutyText": "Free",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "9401614011",
            "description": "Other household",
            "levels": [
              "Other seats, with wooden frames",
              "Upholstered",
              "Chairs",
              "Other",
              "Other household"
            ],
            "general": {
              "code": "94016140",
              "dutyText": "Free",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "9401614031",
            "description": "Other",
            "levels": [
              "Other seats, with wooden frames",
              "Upholstered",
              "Chairs",
              "Other",
              "Other"
            ],
            "general": {
              "code": "94016140",
              "dutyText": "Free",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "9401616001",
            "description": "Stationary activity centers for children",
            "levels": [
              "Other seats, with wooden frames",
              "Upholstered",
              "Other",
              "Stationary activity centers for children"
            ],
            "general": {
              "code": "94016160",
              "dutyText": "Free",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "9401616005",
            "description": "Other seats for children",
            "levels": [
              "Other seats, with wooden frames",
              "Upholstered",
              "Other",
              "Other seats for children"
            ],
            "general": {
              "code": "94016160",
              "dutyText": "Free",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "9401616011",
            "description": "Other household",
            "levels": [
              "Other seats, with wooden frames",
              "Upholstered",
              "Other",
              "Other household"
            ],
            "general": {
              "code": "94016160",
              "dutyText": "Free",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "9401616031",
            "description": "Other",
            "levels": [
              "Other seats, with wooden frames",
              "Upholstered",
              "Other",
              "Other"
            ],
            "general": {
              "code": "94016160",
              "dutyText": "Free",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          }
        ]
      },
      {
        "code": "940171",
        "lines": [
          {
            "code": "9401710001",
            "description": "Highchairs and booster seats",
            "levels": [
              "Other seats, with metal frames",
              "Upholstered",
              "Highchairs and booster seats"
            ],
            "general": {
              "code": "94017100",
              "dutyText": "Free",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "9401710005",
            "description": "Infant walkers",
            "levels": [
              "Other seats, with metal frames",
              "Upholstered",
              "Infant walkers"
            ],
            "general": {
              "code": "94017100",
              "dutyText": "Free",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "9401710006",
            "description": "Bouncers with seats",
            "levels": [
              "Other seats, with metal frames",
              "Upholstered",
              "Bouncers with seats"
            ],
            "general": {
              "code": "94017100",
              "dutyText": "Free",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "9401710007",
            "description": "Swings for children",
            "levels": [
              "Other seats, with metal frames",
              "Upholstered",
              "Swings for children"
            ],
            "general": {
              "code": "94017100",
              "dutyText": "Free",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "9401710008",
            "description": "Stationary activity centers for children",
            "levels": [
              "Other seats, with metal frames",
              "Upholstered",
              "Stationary activity centers for children"
            ],
            "general": {
              "code": "94017100",
              "dutyText": "Free",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "9401710011",
            "description": "Other household",
            "levels": [
              "Other seats, with metal frames",
              "Upholstered",
              "Other household"
            ],
            "general": {
              "code": "94017100",
              "dutyText": "Free",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "9401710031",
            "description": "Other",
            "levels": [
              "Other seats, with metal frames",
              "Upholstered",
              "Other"
            ],
            "general": {
              "code": "94017100",
              "dutyText": "Free",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          }
        ]
      },
      {
        "code": "940141",
        "lines": [
          {
            "code": "9401410000",
            "description": "Of wood",
            "levels": [
              "Seats other than garden seats or camping equipment, convertible into beds",
              "Of wood"
            ],
            "general": {
              "code": "9401410000",
              "dutyText": "Free",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          }
        ]
      },
      {
        "code": "940149",
        "lines": [
          {
            "code": "9401490000",
            "description": "Other",
            "levels": [
              "Seats other than garden seats or camping equipment, convertible into beds",
              "Other"
            ],
            "general": {
              "code": "9401490000",
              "dutyText": "Free",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          }
        ]
      }
    ],
    "similar": [
      {
        "slug": "office-chairs",
        "name": "Office chairs",
        "category": {
          "id": "furniture",
          "name": "Furniture"
        },
        "codes": [
          "940139"
        ]
      },
      {
        "slug": "mattresses",
        "name": "Mattresses",
        "category": {
          "id": "furniture",
          "name": "Furniture"
        },
        "codes": [
          "940421",
          "940429"
        ]
      }
    ],
    "otherCountries": [],
    "provenance": [
      {
        "dataset": "GLOBAL:hs",
        "country": "GLOBAL",
        "kind": "hs",
        "seq": 2,
        "version": "mytraddal hs2022.csv (HS 2022)",
        "liveAt": "2026-10-11T06:04:17.693Z",
        "origin": "upload",
        "sourceUrls": []
      },
      {
        "dataset": "US:hs",
        "country": "US",
        "kind": "hs",
        "seq": 1,
        "version": "2026HTSRev21",
        "liveAt": "2026-10-09T21:15:50.043Z",
        "origin": "source",
        "sourceUrls": [
          "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false"
        ]
      },
      {
        "dataset": "US:rates",
        "country": "US",
        "kind": "rates",
        "seq": 1,
        "version": "2026HTSRev21",
        "liveAt": "2026-10-09T21:15:36.287Z",
        "origin": "source",
        "sourceUrls": [
          "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false"
        ]
      }
    ],
    "dateModified": "2026-10-11T08:23:53.439Z",
    "seo": {
      "canonicalPath": "/countries/united-states/hs-codes/for/sofas",
      "robots": "index",
      "sitemap": true,
      "reasons": [
        "published topic with live national lines under a likely code"
      ]
    }
  },
  "links": {
    "self": "https://border.bot/countries/united-states/hs-codes/for/sofas.json",
    "html": "https://border.bot/countries/united-states/hs-codes/for/sofas",
    "canonical": "https://border.bot/countries/united-states/hs-codes/for/sofas",
    "markdown": "https://border.bot/countries/united-states/hs-codes/for/sofas.md",
    "tools": {
      "classifier": "https://border.bot/tools/hs-code-classifier?product=sofa&destination=US",
      "calculator": "https://border.bot/tools/landed-cost-calculator",
      "api": "https://api.border.bot/v1"
    }
  },
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://border.bot/legal/terms",
  "notice": "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.",
  "catalogVersion": "08bc53aa"
}