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

9401.61.60

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

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Duty rates

General
Free
The base rate for goods from most countries.
Special
—
Lower rates under trade agreements and programs, for goods that meet their rules of origin; each symbol names one.
Column 2
40%
The higher rate for the few countries without normal trade relations with the United States.

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

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

Mentioned in Chapter 99

The parts of Chapter 99, in the 2026 HTS Revision 22, that list HTS 9401.61.60, a broader code that includes it, or a narrower code within it.

U.S. noteExcerptHeadings that refer to it
U.S. note 20(f)(f) Heading 9903.88.03 applies to all products of China that are classified in the following 8-digit subheadings, except products of China granted an exclusion by the U.S. Trade Representative and provided for in (1) heading 9903.88.13 and…9903.88.03, 9903.88.09
U.S. note 20(iii)(240)(240) Upholstered 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…9903.88.56
U.S. note 20(qq)(95)(95) Upholstered 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…9903.88.38
U.S. note 20(ttt)(89)(ii)(34)(iii)(169)(169) Upholstered 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…9903.88.67
U.S. note 20(vvv)(66)(66) Upholstered 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…9903.88.69
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. 9401.61.60OtherFree
  5. 9401.61.60.01Stationary activity centers for children
  6. 9401.61.60.05Other seats for children
  7. 9401.61.60.11Other household
  8. 9401.61.60.31Other