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HTS 9401.61.60Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof:Other seats, with wooden frames: Upholstered: Other

What that translates to:Upholstered wooden-frame seats other than chairs (e.g. sofas)

Also written 94016160. Rates as CBP is collecting them today. Updated Oct 1, 2026.

Upholstered wooden-frame seats other than chairs (e.g.… (HTS 9401.61.60) 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 9401.61.6011, 9401.61.603125%
Forced-labor tariffSection 301, since Jul 24, 2026Doesn't apply to lines 9401.61.6011, 9401.61.603112.5%
China tariffSection 301, since May 10, 201925%
Regular dutyBase rate (MFN) in the tariff scheduleFree
Total dutyDepends on the 10-digit line
The China tariff doesn't apply to “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 cm but not more than 163 cm in depth (described in statistical reporting number 9401.61.6011)” (HTS 9903.88.69).
No forced-labor tariff on lines 9401.61.6011, 9401.61.6031: 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 9903.88.03.

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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: 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.

  • 9401.61.6001 (9401616001)Stationary activity centers for children · reported in No.
  • 9401.61.6005 (9401616005)Other seats for children · reported in No.
  • 9401.61.6011 (9401616011)Other household · reported in No.
  • 9401.61.6031 (9401616031)Other · reported in No.

Related codes

9401.59.00 Seats of cane, osier, bamboo or similar…9401.61.20 Chairs, of teak9401.61.40 Chairs, other9401.69.20 Bent-wood seats9401.69.40 Chairs, of teak9401.69.60 Chairs, other

What changed for this code

Questions about HTS 9401.61.60

What is the duty rate for HTS 9401.61.60?

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 9401.61.60 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 9401.61.60 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.