Harmonized Tariff Schedule of the U.S. › Chapter 94 Furniture; bedding, mattresses, cushions; luminaires and lighting fittings; illuminated signs; prefabricated buildings
9401.61.60.11Tariff line
Classification path
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof
9401
Other seats, with wooden frames
Upholstered
Other
Other household
9401.61.60.11
Rates of duty
General rate (Column 1)Free
Special—
Column 240%
UnitNo.
Printed page 3106
Measure flags
for origin CN, entry date 2026-10-26 · base rate Free
- Section 301 forced-labor tariff (12.5%)9903.05.90ExemptexemptGoods entered under a 232 heading (WOOD) are exempt from the forced-labor 301 duty (note 52(f))
- China 301 List 3 (9903.88.03)9903.88.03Applies+25%8-digit subheading 9401.61.60 is on L3
- 301 exclusion 9903.88.69 (by product description)9903.88.69ConditionalexemptUpholstered seats with wooden frames other than chairs, not of cane, osier, bamboo or similar materials, each measuring at least 144 cm but no more than 214 cm in width, at least 81 cm but no more than 89 cm in height and at least 81 cm but not more than 163 cm in depth — only the products described; expires 2026-11-09 11:59 p.m. EDT
- 232 timber / lumber / furniture / cabinets9903.76.02Applies+25%General (all other countries) | Upholstered wooden furniture
- PGAAPHIS Lacey AL1EPA EP7
Confirmed total 50% · max 50%Full duty breakdown →