HTS 9401.61.40Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof:Other seats, with wooden frames: Upholstered: Chairs: Other

What that translates to:Upholstered wooden-frame chairs, not teak

Also written 94016140. Rates as CBP is collecting them today. Updated Oct 1, 2026.

Country of origin

Upholstered wooden-frame chairs, not teak (HTS 9401.61.40) from China, as of Oct 1, 2026: the tariffs below apply to different 10-digit statistical lines of this code, so the total depends on which line your goods are entered under; each layer names its lines.

Total duty rateDepends on the 10-digit line

Wood products tariffSection 232, since Oct 14, 2025Applies only to lines 9401.61.4011, 9401.61.403125%

Forced-labor tariffSection 301, since Jul 24, 2026Doesn't apply to lines 9401.61.4011, 9401.61.403112.5%

China tariffSection 301, since May 10, 2019Doesn't apply to line 9401.61.400125%

Regular dutyBase rate (MFN) in the tariff scheduleFree

Total dutyDepends on the 10-digit line

No forced-labor tariff on lines 9401.61.4011, 9401.61.4031: the wood products tariff (HTS 9903.76.02) covers them instead.

Court status: Challenged at the U.S. Court of International Trade in In re Section 301 Forced Labor Cases, Court No. 26-03555-3JP, before a three-judge panel. The plaintiffs, Learning Resources and others, have moved for judgment on the agency record, arguing that the action (91 FR 47318) exceeds USTR's statutory authority, is arbitrary and capricious, and is pretextual; 25 states, plaintiffs in Court No. 26-cv-03467-3JP, support them as amici (brief filed Sep 11, 2026). No ruling as of Oct 1, 2026, so the rate is unchanged.

Sources: USITC Harmonized Tariff Schedule, Revision 20 (2026); Commerce (ITA) and USTR, Implementing Certain Tariff-Related Elements of a Trade and Security Agreement Between the American Institute in Taiwan and the Taipei Economic and Cultural Representative Office in the United States, 91 FR 31818, May 28, 2026; HTS 9903.76.02; USTR, Notice of Actions in Section 301 Investigations (forced labor), 91 FR 47318, Jul 28, 2026; HTS 9903.05.31; USTR, Notice of Modification of Section 301 Action (List 3 raised to 25% from May 10, 2019), 84 FR 20459, May 9, 2019; HTS 9903.88.04.

Estimate your duty

Special rules apply to this code or country, so we don't estimate it here. A licensed customs broker can work it out for your shipment.

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Official description

Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Chairs: Other

Legal text from the Harmonized Tariff Schedule, Revision 20 (2026), chapter 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings.

Statistical lines

The 10-digit numbers used on entry paperwork. They share this code's duty rates.

9401.61.4001 (9401614001)Chairs for children, including highchairs · reported in No.
9401.61.4011 (9401614011)Other household · reported in No.
9401.61.4031 (9401614031)Other · reported in No.

What changed for this code

Jul 24, 2026Forced-labor tariffs start on imports from 60 economies (Section 301)
Jul 22, 202625% Section 301 tariff on products of Brazil starts
May 1, 2026Taiwan's auto parts and some wood products get a 15% Section 232 rate
Jan 1, 2026Section 301 tariff on Nicaragua starts at 0%, set to rise to 10% in 2027 and 15% in 2028

Questions about HTS 9401.61.40

What is the duty rate for HTS 9401.61.40?

The regular (column 1 general) rate printed in the tariff schedule is Free. Additional tariffs depend on the country of origin; choose one above to see its full rate.

Is HTS 9401.61.40 subject to Section 301 tariffs?

Yes, for goods from 85 countries and territories as of Oct 1, 2026, including Algeria, Angola, Argentina, Australia, Austria. Choose a country above to see the rate and any exemptions.

Is HTS 9401.61.40 subject to Section 232 tariffs?

Yes, for goods from 238 countries and territories as of Oct 1, 2026, including Afghanistan, Åland Islands, Albania, Algeria, Andorra. Choose a country above to see the rate and any exemptions.

HTSLookup shows the duties CBP collects on this code by country of origin. Antidumping or countervailing duties may also apply to some exporters; they're set per company and aren't shown.