Heading 9401 · Seats (other than those of heading 9402), whether or not convertible into beds,…

9401.61.40.31

Seats (other than those of heading 9402), whether or not… — Other

Calculate duties for this code

Duty rates

General
Free
from 9401.61.40
The base rate for goods from most countries.
Special
—
from 9401.61.40
Lower rates under trade agreements and programs, for goods that meet their rules of origin; each symbol names one.
Column 2
40%
from 9401.61.40
The higher rate for the few countries without normal trade relations with the United States.
Units
No.
How the quantity is declared.

These are base rates, not what you pay. The country of origin can add extra duties (Sections 301, 232 and others), and customs fees come on top: the calculator adds up what applies to your goods, each with its source. Why the base rate is not enough

Calculate duties for this code

Base columns of the 2026 HTS Revision 22, in force from Oct. 30, 2026 (official source).

Duties by country of origin

What the calculator answers today for goods of this code from each country, with no trade agreement claimed and before entry fees, on the 2026 HTS Revision 22: the total as a share of the customs value, and the duties that make it up.

Made inDuty rateMade up of
China50%
  • Base duty Free
  • Section 232Upholstered wooden furniture products, 25 percent 25% · 9903.76.02
  • Section 301Products of China, heading 9903.88.04 25% · 9903.88.04
Mexico25%
  • Base duty Free
  • Section 232Upholstered wooden furniture products, 25 percent 25% · 9903.76.02
Vietnam25%
  • Base duty Free
  • Section 232Upholstered wooden furniture products, 25 percent 25% · 9903.76.02
Germany15%
  • Section 232Wood products of the european union 15% · 9903.76.22
India25%
  • Base duty Free
  • Section 232Upholstered wooden furniture products, 25 percent 25% · 9903.76.02

Each answer takes the ordinary case of the questions these goods raise: Certified as an automobile part for U.S. production or repair: No; Certified as a medium- or heavy-duty vehicle part for U.S. production or repair: No; Upholstered wooden furniture: Covered; Section 301 exclusion claimed: No.

An estimate, not a customs decision. Calculate for your goods, with their value, quantity and date of entry.

Mentioned in Chapter 99

The parts of Chapter 99, in the 2026 HTS Revision 22, that list HTS 9401.61.40.31, a broader code that includes it, or a narrower code within it.

U.S. noteExcerptHeadings that refer to it
U.S. note 20(g)(g) For the purposes of heading 9903.88.04, products of China, as provided for in this note, shall be subject to an additional 25 percent ad valorem rate of duty, except products of China granted an exclusion by the U.S. Trade…9903.88.04, 9903.88.09
U.S. note 20(u)(u) Heading 9903.88.16 applies to: [ Compiler's note: Subdivisions (t) and (u) of this note and heading 9903.88.16 suspended. HTS subheadings in table below may appear in sequence reading from left to right. ] i) all products of China that…9903.88.16
U.S. note 20(yy)(130)(130) Upholstered chairs with wooden frames, other than of teak, not for children or households (described in statistical reporting number9903.88.46
U.S. note 37(d)(d) The rates of duty set forth in headings 9903.76.02, 9903.76.20, 9903.76.21, 9903.76.22, 9903.76.23, and 9903.76.24 apply to all imported upholstered wooden furniture products, such as couches, sofas and chairs, as specified in…9903.76.02, 9903.76.20, 9903.76.21, 9903.76.22, 9903.76.23, 9903.76.24

Being listed is not owing a duty. A note may list goods that a measure leaves out; whether a heading applies depends on the origin, the date and the product; and the measures on all the goods of a country list no code at all. The calculator says what applies.

In the tariff

  1. 9401Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof
  2. Other seats, with wooden frames
  3. 9401.61Upholstered
  4. Chairs
  5. 9401.61.40OtherFree
  6. 9401.61.40.31Other