HS code for ottoman
The U.S. HS code for an ottoman is usually 9401.61.60.11 (upholstered), with no general duty and an estimated total of 12.5% from China and 12.5% from Vietnam once additional duties are added.
Estimates use tariff data as of October 22, 2026. The China and Vietnam estimates include Section 301: Forced labor action (12.5%). From China, Section 301: China list duty (7.5% or 25%) may also apply, up to 37.5% in total. Classifications and duty estimates are guidance based on the published HTSUS. The importer of record is responsible for the final classification.
Codes by variant
| Variant | HTS code | General duty | Est. from China |
|---|---|---|---|
| Upholstered | 9401.61.60.11 | Free | 12.5% |
- 9401.61.60.11: Upholstered / Other household
What decides the code
An ottoman is classified as a seat in heading 9401, and the upholstered wooden frame version falls under 9401.61.60.11.
- The ottoman is a seat of heading 9401, not a mattress support or furniture part, so it stays in the seats heading.
- The frame is wood, which places it in the wooden frame subheading 9401.61 rather than the metal frame subheading.
- The seat is upholstered, which leads to the upholstered break under the wooden frame subheading.
- It is household use, which leads to the residual household line 9401.61.60.11.
Common mistakes
- Classifying an upholstered ottoman in heading 9403 as other furniture is wrong because heading 9401 covers seats, and an ottoman is a seat.
- Classifying it under 9401.71 as a metal frame seat is wrong when the frame is wood, since the frame material controls the subheading.
- Classifying it under 9401.61.40 as a non upholstered seat is wrong when the top is upholstered, since upholstery changes the break.
Estimated U.S. duty by origin
- China
- 12.5% = Free general + 12.5% Section 301: Forced labor actionMay also apply: Section 301: China list duty (7.5% or 25%). Up to 37.5%.
- Vietnam
- 12.5% = Free general + 12.5% Section 301: Forced labor action
For HTS 9401.61.60.11, as a share of customs value, before fees. Check every measure for your entry with the tariff checker.
EU code and duty
- Upholstered
- CN 9401 61 00, Free
EU Combined Nomenclature 2026, third-country (erga omnes) duty. Preferential rates and EU trade remedy duties are not included.
Frequently asked questions
What is the HS code for an ottoman?
The U.S. HTS code for an ottoman is usually 9401.61.60.11 (upholstered). The first six digits, 9401.61, are the international HS code.
What is the U.S. import duty on an ottoman from China?
The U.S. general duty on HTS 9401.61.60.11 is Free. With the additional duties that apply to goods of China (Section 301: Forced labor action (12.5%)), the estimated total is 12.5% of customs value. Section 301: China list duty (7.5% or 25%) may also apply depending on the exact product. From Vietnam the estimate is 12.5%. Tariff data as of October 22, 2026.
Tariff schedule pages
Related products
Codes checked against the USITC Harmonized Tariff Schedule retrieved October 22, 2026. Additional duties reviewed October 22, 2026. This is an estimate: the importer of record is responsible for classification.