Sofas, sectionals, recliners, and other fabric- or leather-covered seating for residential use define the commercial core of NAICS 337121, a category where flammability standards — particularly California's TB 117-2013 — function as de facto national benchmarks that importers must address before goods reach retail. Frame material (kiln-dried hardwood versus engineered wood), fill composition (high-resilience foam, down, or fiber), and cover fabric (genuine leather, bonded leather, or woven textile) are the specification variables that most affect both pricing tiers and classification. Section 301 tariffs have applied to upholstered furniture of Chinese origin, prompting many brands to shift production to Vietnam, which has become a leading supplier for this category.

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