HSChapter 94
U.S. imports of upholstered seats with wooden frames (nesoi) (HS 940161) totaled $427.1M in July 2026, traded with 92 countries.
Importers of Upholstered Seats with Wooden Frames (NESOI) paid $107.1M in duties in July 2026 — an effective duty rate of 26% on $418.8M in dutiable value, based on actual customs collections rather than the published tariff schedule.
Last updated: July 2026 dataUpholstered wooden-frame seating is one of the most tariff-line-dense furniture categories in the US schedule, with subdivisions tracking household versus non-household use, teak species (plantation-harvested versus other), and children's seating — each carrying potential duty-rate differences. Vietnam is the leading supplier to the US market, followed by Mexico, whose proximity and USMCA eligibility can offer duty advantages for qualifying goods. Chinese-origin upholstered wooden seats are subject to Section 301 tariffs, a factor that has accelerated sourcing shifts toward Vietnam and Cambodia. Teak-framed chairs require additional documentation distinguishing plantation-grown teak from other sources, as reflected in separate 10-digit lines such as 9401612011 and 9401612015.
AI-written summary of the official U.S. Census Bureau trade figures on this page — verify before relying on it.
111.8K shipments/mo
Plantation-grown teak (lines such as 9401612011 and 9401612031) may carry a different duty rate than teak from non-plantation sources (9401612015, 9401612035). Importers must provide documentation — typically a certificate of origin or forest management certificate — confirming the teak's cultivation status to support the correct line.
Classification follows the article's essential character. A sofa where upholstery is the dominant feature in terms of value, surface area, and function would generally fall under the upholstered wooden-frame heading (940161). Mixed-construction pieces should be reviewed with a licensed customs broker, as CBP may apply GRI 3(b) essential-character analysis.
Subheading 2 of 16 in heading 9401
Subheading 940161 · $427.1M of $1.9B
ImportsExports
Imports
$427.1MYoY · Pro
Exports
$42.4MYoY · Pro
12-mo low · imports
YoY · ProThrough July 2026. Source: U.S. Census Bureau.
Imports · July 2026
origin
Vietnam and China together supply 70% of it.
customs district
destination
entry
rate provision · imports
1.7% enters free of duty; the effective duty rate is 25.08%.
HS10 import codes under this HS6 parent, each with its own page. Source: U.S. Harmonized Tariff Schedule.
| Code | Description | Import Value | Effective Tariff % | Dutiable Share | Duty Collected |
|---|---|---|---|---|---|
| 9401616011 | Household Seats Upholstered W/ Wooden Frames NESOI | $214.0M | 25.57% | 99.72% | $54.7M |
| 9401614011 | Chairs, Household, Upholstered Wooden Frames NESOI | $153.9M | 24.52% | 95.70% | $37.7M |
| 9401616031 | Seats, Upholstered, With Wooden Frames, NESOI | $35.5M | 25.89% | 99.89% | $9.2M |
| 9401614031 | Chairs, Upholstered, With Wooden Frames, NESOI | $19.7M | 25.73% | 99.72% | $5.1M |
| 9401614001 | Highchairs, Children Chairs Upholstered Wood NESOI | $1.3M | 7.77% | 72.36% | $103K |
| 9401612011 | Hshld Seat,Wdn Frms,Chairs,Teak,Plntation,Uphlst | $924K | 9.00% | 87.73% | $83K |
| 9401612015 | Hshld Seat,Wdn Frames,Chairs,Non-Pg Teak,Uphlstrd | $675K | 7.38% | 51.40% | $50K |
| 9401612035 | Seats,Wdn Frmes,Non-Hh Chairs,Non-Pg Teak,Uphlstr | $361K | 14.85% | 79.60% | $54K |
| 9401616001 | Children's Activity Centers Upholstered Wood NESOI | $334K | 9.14% | 68.02% | $31K |
| 9401616005 | Seats for Children Upholstered Wooden Frames NESOI | $263K | 32.71% | 96.69% | $86K |
| 9401612031 | Seats,Wdn Frms,Non-Hh Chairs,Plnttion Teak,Uphlst | $132K | 9.95% | 99.52% | $13K |
HS10 export codes under this HS6 parent, each with its own page. Source: U.S. Schedule B export classification.
| Code | Description | Export Value |
|---|---|---|
| 9401616000 | Seats With Wooden Frames, Upholstered, NESOI | $25.2M |
| 9401613000 | Upholstered Chairs With Wooden Frames | $17.3M |
Import lines come from the U.S. Harmonized Tariff Schedule and export lines from Schedule B. The two are numbered by different agencies, so the same 10-digit code can appear in both tables describing a different product.
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