Tariff rates by code
Tariff rates for HTS 9401.61
Upholstered seats with wooden frames (sofas, upholstered chairs). Every reviewed rate recorded on this code, by duty layer and country of origin, with the official source for each.
Rates last reviewed 14 reviewed rates9 countries
Normal duty (MFN)
| Country | Rate | Applies from | Until | Source |
|---|---|---|---|---|
| All countriesColumn 1 general rate for all normal-trade-relations origins (CN, VN, MY, ID, IN, IT included). 'Free' at every statistical suffix under this subheading in Rev. 21. | 0% | No end date | HTSUS 2026 Revision 21 (effective 2026-10-09), Chapter 94, column 1 rates(opens in a new tab) |
Section 301 — China lists
| Country | Rate | Applies from | Until | Source |
|---|---|---|---|---|
| China25%: 9401.61.4011/.4031 via 9903.88.04; 9401.61.60 and .20 via List 3 (9903.88.03). Children's 9401.61.4001 not dutiable (list suspended). Narrow exclusion for large sofas (144-214cm W, 81-89cm H, 81-163cm D; 9401.61.6011) via 9903.88.69 for entries through 2026-11-09.Medium confidence: Rate and coverage read from HTS Rev. 21 note 20(f),(g),(s); 10-digit splits derived from note text; original effective date not re-verified. | 25% | No end date | HTSUS 2026 Revision 21, Ch. 99 subch. III U.S. note 20 and headings 9903.88.03/.04/.15/.69(opens in a new tab) |
Section 301 — forced-labor action
| Country | Rate | Applies from | Until | Source |
|---|---|---|---|---|
| CanadaOnly when USMCA treatment is claimedConditional: 0% instead of the forced-labor duty when the good is entered free of duty under USMCA (importer must make the USMCA claim even where column 1 is Free), heading 9903.05.93. Does NOT exempt Sec 232 wood or Sec 338 (Canada). | 0% | No end date | HTSUS 2026 Revision 21, Ch. 99 subch. III U.S. note 52 and headings 9903.05.20-9903.06.21 (with USTR notice 91 FR 47318 and CBP CSMS 69326983)(opens in a new tab) | |
| CanadaHeading 9903.05.29: +10% on products of Canada. EXEMPT (0%) if entered free of duty under USMCA with the claim made (see conditional rows). Not applied to Sec 232 wood lines (9903.05.90). Stacks with other Sec 301 and with Sec 338 (Canada). | 10% | No end date | HTSUS 2026 Revision 21, Ch. 99 subch. III U.S. note 52 and headings 9903.05.20-9903.06.21 (with USTR notice 91 FR 47318 and CBP CSMS 69326983)(opens in a new tab) | |
| ChinaHeading 9903.05.31: +12.5% on all products of China, in addition to the legacy China Sec 301 List duty (note 52(a) lets it stack). Not applied to Sec 232 wood lines (9903.05.90). AD/CVD still apply on top. | 12.5% | No end date | HTSUS 2026 Revision 21, Ch. 99 subch. III U.S. note 52 and headings 9903.05.20-9903.06.21 (with USTR notice 91 FR 47318 and CBP CSMS 69326983)(opens in a new tab) | |
| IndiaHeading 9903.05.44: +10% on all products of this origin; no furniture lines appear in this country's exemption lists. Not applied to Sec 232 wood lines (9903.05.90). AD/CVD still apply on top. | 10% | No end date | HTSUS 2026 Revision 21, Ch. 99 subch. III U.S. note 52 and headings 9903.05.20-9903.06.21 (with USTR notice 91 FR 47318 and CBP CSMS 69326983)(opens in a new tab) | |
| IndonesiaHeading 9903.05.45: +10% on all products of this origin; no furniture lines appear in this country's exemption lists. Not applied to Sec 232 wood lines (9903.05.90). AD/CVD still apply on top. | 10% | No end date | HTSUS 2026 Revision 21, Ch. 99 subch. III U.S. note 52 and headings 9903.05.20-9903.06.21 (with USTR notice 91 FR 47318 and CBP CSMS 69326983)(opens in a new tab) | |
| ItalyHeading 9903.05.39: EU goods with column 1 below 10% pay a COMBINED column 1 + Sec 301 rate of 10%. Value shown is the incremental duty (10 minus MFN %); total = 10%. Not applied to Sec 232 wood lines (9903.05.90). | 10% | No end date | HTSUS 2026 Revision 21, Ch. 99 subch. III U.S. note 52 and headings 9903.05.20-9903.06.21 (with USTR notice 91 FR 47318 and CBP CSMS 69326983)(opens in a new tab) | |
| MalaysiaHeading 9903.05.54: +10% on all products of this origin; no furniture lines appear in this country's exemption lists. Not applied to Sec 232 wood lines (9903.05.90). AD/CVD still apply on top. | 10% | No end date | HTSUS 2026 Revision 21, Ch. 99 subch. III U.S. note 52 and headings 9903.05.20-9903.06.21 (with USTR notice 91 FR 47318 and CBP CSMS 69326983)(opens in a new tab) | |
| MexicoOnly when USMCA treatment is claimedConditional: 0% instead of the forced-labor duty when the good is entered free of duty under USMCA (importer must make the USMCA claim even where column 1 is Free), heading 9903.05.94. Does NOT exempt Sec 232 wood or Sec 338 (Canada). | 0% | No end date | HTSUS 2026 Revision 21, Ch. 99 subch. III U.S. note 52 and headings 9903.05.20-9903.06.21 (with USTR notice 91 FR 47318 and CBP CSMS 69326983)(opens in a new tab) | |
| MexicoHeading 9903.05.55: +10% on products of Mexico. EXEMPT (0%) if entered free of duty under USMCA with the claim made (see conditional rows). Not applied to Sec 232 wood lines (9903.05.90). Stacks with other Sec 301 and with Sec 338 (Canada). | 10% | No end date | HTSUS 2026 Revision 21, Ch. 99 subch. III U.S. note 52 and headings 9903.05.20-9903.06.21 (with USTR notice 91 FR 47318 and CBP CSMS 69326983)(opens in a new tab) | |
| VietnamHeading 9903.05.84: +12.5% on all products of this origin; no furniture lines appear in this country's exemption lists. Not applied to Sec 232 wood lines (9903.05.90). AD/CVD still apply on top. | 12.5% | No end date | HTSUS 2026 Revision 21, Ch. 99 subch. III U.S. note 52 and headings 9903.05.20-9903.06.21 (with USTR notice 91 FR 47318 and CBP CSMS 69326983)(opens in a new tab) |
Section 232 — wood products
| Country | Rate | Applies from | Until | Source |
|---|---|---|---|---|
| All countriesNot within the Sec 232 wood Annex (U.S. note 37 lists only 9401.61.4011/.4031/.6011/.6031 and 9403.40.9060/9403.60.8093/9403.91.0080). 0% from the wood proclamation unless a 10-digit row above matches. | 0% | No end date | HTSUS 2026 Revision 21, Ch. 99 subch. III U.S. note 37 and headings 9903.76.01-9903.76.24(opens in a new tab) |
Section 338 — Canada
| Country | Rate | Applies from | Until | Source |
|---|---|---|---|---|
| CanadaDefault for this subheading: not on the Sec 338 list. The 8-digit rows below override. (Sec 232 wood lines 9401.61.40/.60, 9403.40.90 and 9403.91 are not on the list.)Medium confidence: Derived by checking chapter 94 against list (b)(3) of U.S. note 51 in HTS Rev. 21 and CBP's 2026-08-21 and 2026-09-11 lists. | 0% | No end date | CBP CSMS 69851916 (2026-09-11) and CSMS 69606660 (2026-08-21); HTSUS Rev. 21 U.S. note 51, headings 9903.03.12-9903.03.16(opens in a new tab) |
Broader codes that also reach this one
Reviewed rates recorded on a shorter code apply to every code that starts with it.
- 9401
Seats and parts (heading 9401)
3 reviewed rates
More specific codes under this one
- 9401.61.20
Upholstered wood-frame seats, of teak
1 reviewed rate
- 9401.61.40.11
Upholstered wood-frame seats, household (other than teak, not children's chairs)
11 reviewed rates
- 9401.61.40.31
Upholstered wood-frame seats, other than household (other than teak)
11 reviewed rates
- 9401.61.60.11
Upholstered wood-frame seats, other, household (incl. sofas)
11 reviewed rates
- 9401.61.60.31
Upholstered wood-frame seats, other, non-household
11 reviewed rates
Estimate only — not customs or legal advice; verify with a licensed customs broker.
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