HS code for sofa
The U.S. HS code for a sofa is usually 9401.61.60.11 (wood frame, 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 |
|---|---|---|---|
| Wood frame, upholstered | 9401.61.60.11 | Free | 12.5% |
- 9401.61.60.11: Upholstered / Other household
What decides the code
An upholstered sofa with a wooden frame is a seat of heading 9401, classified under 9401.61.60.11 as other household upholstered seats with wooden frames.
- The frame material decides the subheading. A wooden frame leads to 9401.61, while a metal frame would fall under a different subheading of heading 9401.
- Upholstery decides the next level. Upholstered wooden-frame seats go to 9401.61.60.11, while non-upholstered wooden seats take a different line.
- Household use fits the residual household line. A sofa is furniture for the home, not a seat for vehicles or aircraft.
- Heading 9401 covers seats whether or not convertible into beds, so a sleeper sofa stays in heading 9401.
Common mistakes
- Classifying a sofa under heading 9403 as wooden furniture is wrong. Heading 9403 covers furniture other than seats, and a sofa is a seat of heading 9401.
- Using 9401.71 for an upholstered wooden-frame sofa is wrong. 9401.71 covers seats with metal frames, not wooden frames.
- Classifying under 9402 is wrong. Heading 9402 covers medical, surgical, dental and similar seats, not household sofas.
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
- Wood frame, 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 a sofa?
The U.S. HTS code for a sofa is usually 9401.61.60.11 (wood frame, upholstered). The first six digits, 9401.61, are the international HS code.
What is the U.S. import duty on a sofa 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.