Short answer: Chairs, sofas and other seats go to heading 9401 of the HTSUS (US Harmonized Tariff Schedule), where the subheading is set first by seat type (swivel with height adjustment, convertible into a bed, cane or bamboo) and only then by frame material and upholstery. Cabinets, desks, beds and tables go to heading 9403, where wooden furniture is split by the room it is designed for. As of October 2026, the Section 232 timber action adds 25% to upholstered seats with wooden frames and to wooden kitchen cabinets and vanities for most origins, and CBP applies it through Chapter 99 headings tied to specific HTSUS lines, so the exact 10-digit code decides whether a piece pays.
Section 232 rates and dates in this article were checked against Proclamations 10976 and 11000 in the Federal Register on October 16, 2026. Confirm them in the Chapter 99 notes of the current HTSUS and in CBP’s CSMS messages before filing, because higher rates are scheduled for January 1, 2027. Below are the Chapter 94 notes, the order of the 9401 subheadings, mixed frames, the 9403 room test, flat-pack kits and a line-by-line Section 232 check.
What does Chapter 94 cover, and what does Note 2 require?
Chapter 94 covers seats (9401), medical and barbers’ furniture (9402), other furniture (9403) and mattress supports and bedding (9404), among other goods. Chapter 94 Note 2 adds a condition that catches wall-mounted products: a seat, table or cabinet of headings 9401 to 9403 (parts aside) qualifies only if it is designed to stand on the floor or ground. Note 2 then exempts two groups, which stay in Chapter 94 even when hung, wall-fixed or stacked: the first is cupboards, bookcases, other shelved furniture and unit furniture, and the note expressly includes a single shelf presented with its wall supports; the second is seats and beds.
A wall-hung kitchen cabinet stays in 9403 because it is a cupboard; a wall-mounted coat rack with hooks is not shelved furniture, so it leaves Chapter 94 and is classified by material.
Chapter 94 Note 3 deals with loose components. Sheets or slabs of glass (including mirrors), marble or other stone, presented separately and not combined with other parts, are not parts of furniture, so a glass table top shipped alone goes to Chapter 70. Goods of heading 9404, such as cushions, are not parts of 9401 to 9403 when presented separately. Chapter 94 Note 1 also excludes parts of general use as Section XV Note 2 defines them, which sends loose base-metal hinges and fittings to heading 8302.
How does heading 9401 sort seats?
Heading 9401 covers seats other than those of 9402, whether or not convertible into beds, and parts. Under GRI 6, subheadings are compared only with others at the same level, and the frame-material groups are worded “Other seats”, which means a seat that fits an earlier type group never reaches the frame test.
| Seat type | 6-digit subheading |
|---|---|
| Swivel seat with variable height adjustment, of wood | 9401.31 |
| Swivel seat with variable height adjustment, other (such as a metal gas-lift office chair) | 9401.39 |
| Seat convertible into a bed (not garden or camping), of wood or other | 9401.41 or 9401.49 |
| Seat of bamboo, rattan or other cane-type material | 9401.52, 9401.53 or 9401.59 |
| Other seat with wooden frame, upholstered or not | 9401.61 or 9401.69 |
| Other seat with metal frame, upholstered or not | 9401.71 or 9401.79 |
| Other seats (for example, molded plastics) | 9401.80 |
| Parts of seats, of wood or other | 9401.91 or 9401.99 |
Two consequences follow. A wood-frame sofa bed is a convertible seat of 9401.41, not an upholstered wood-frame seat of 9401.61, and a height-adjustable swivel chair stays in 9401.31 or 9401.39 however it is upholstered. Both facts matter for Section 232. The Chapter 99 note for the timber action, as published in October 2025, listed upholstered wooden seating only under certain 9401.61 statistical lines, so a sofa bed of 9401.41 or a swivel chair of 9401.31 was outside it as published. The US adds 8- and 10-digit splits below each of these subheadings, and those splits change from one HTSUS revision to the next.
Wood or metal frame: how is essential character decided?
When a seat has a wooden part and a metal part, the choice between “with wooden frames” and “with metal frames” is a subheading decision under GRI 6, which applies GRI 3(b) at that level. The component that gives the seat its essential character decides. The Explanatory Note to GRI 3(b) points to factors such as the nature of the component, its bulk, quantity, weight or value, and its role in the use of the goods.
A hypothetical upholstered dining chair shows the walk-through. Its legs and back uprights are solid ash, and a welded steel sub-frame under the seat ties the four legs together and carries the upholstered seat pan.
- Swivel with variable height adjustment? No, so 9401.31 and 9401.39 are out.
- Convertible into a bed, or made of cane or bamboo? No.
- Wooden frame or metal frame? The ash legs and uprights take the load to the floor and give the chair its look; the steel sub-frame sits hidden under the upholstery and stiffens the joints. If the wood is also the larger share of cost and weight, the record supports a wooden frame, and the chair is an upholstered seat of 9401.61.
- Now change one fact: the legs and uprights are bent steel tube, and the ash shrinks to a seat board and a back panel. The metal now does the structural work, and 9401.71 becomes the better answer.
The difference between steps 3 and 4 is a few drawings, and it can also be the difference between a line listed in the Section 232 timber note and one that is not. Write the reasoning down with the drawing, the bill of materials and the cost split.
What goes to heading 9403?
Heading 9403 covers other furniture and parts. Metal furniture splits into office (9403.10) and other (9403.20). Wooden furniture splits by the room it is designed for: office (9403.30), kitchen (9403.40), bedroom (9403.50) and other wooden furniture (9403.60). Plastics furniture is 9403.70, bamboo and rattan are 9403.82 and 9403.83, other materials 9403.89, and parts 9403.91 (of wood) and 9403.99 (other).
The room test turns on design, and the evidence is the product itself: a base cabinet built to kitchen dimensions with a toe kick and a countertop overhang allowance is kitchen furniture, while the same carcass sold as a living-room sideboard is not. Bathroom vanities generally fall under other wooden furniture, 9403.60. Both kitchen cabinets and vanities are named in the Section 232 timber action, so the room description in your catalog has a duty consequence.
| Item | Where it goes | Deciding rule |
|---|---|---|
| Wall-hung wooden kitchen cabinet | 9403.40 | Chapter 94 Note 2(a) |
| Wooden bathroom vanity | 9403.60 | Room test |
| Wooden flat-pack bookcase with all panels and hardware | 9403.60 | GRI 2(a) |
| Glass table top shipped alone | Chapter 70 | Chapter 94 Note 3 |
| Replacement seat cushion | 9404 | Chapter 94 Note 3 |
| Drawer slides and hinges, steel, imported loose | 8302 | Chapter 94 Note 1 with Section XV Note 2 |
| Wood-frame sofa bed | 9401.41 | Subheading order |
How are furniture parts and flat-pack kits classified?
Flat-pack furniture is classified as the finished article. GRI 2(a) treats a complete article presented unassembled or disassembled as the complete article, and an incomplete one as complete if it already has the essential character of the finished piece. A bookcase kit with its panels and fittings is a bookcase. A kit missing its back panel is still a bookcase.
Parts identifiable as made for furniture go to 9401.91 or 9401.99 for seats and to 9403.91 or 9403.99 for other furniture, subject to the Note 1 and Note 3 exclusions above. A dining set sold under one SKU raises a different question, whether a table and chairs form a retail set.
Furniture importers often carry hundreds of near-identical SKUs that differ only in frame material, upholstery or room. TariffWolf’s bulk service returns the 6-digit HS code for each one, shows the note or ruling behind each split, and asks for the frame material or upholstery when the product record leaves it out. Your classifier or broker then chooses the last four digits, and that is the step that settles whether the Section 232 timber duty applies.
How do the Section 232 timber duties attach to furniture lines?
Proclamation 10976 of September 29, 2025 on timber, lumber and their derivative products took effect on October 14, 2025. As of October 2026 it imposes 10% on softwood timber and lumber, 25% on certain upholstered wooden products and 25% on kitchen cabinets and vanities. It scheduled increases for January 1, 2026, to 30% for upholstered wooden products and 50% for cabinets and vanities; Proclamation 11000 of December 31, 2025 moved both to January 1, 2027, and they do not apply to countries that reach an agreement with the US on wood products. Lower caps apply to goods of the United Kingdom (10%) and to goods of the European Union and Japan (15%, combined with the regular duty), as of October 2026.
Scope works on two levels. The covered HTSUS lines are listed in a Chapter 99 note, and the goods must also match the product description. In the annex published with Proclamation 10976, Chapter 99, subchapter III, U.S. note 37 put upholstered wooden furniture “such as couches, sofas and chairs” under heading 9903.76.02 and listed four statistical lines, all in 9401.61.40 and 9401.61.60. Completed kitchen cabinets and vanities and their parts went under 9903.76.03, limited to lines in 9403.40.90, 9403.60.80 and 9403.91.00, and heading 9903.76.04 is reported for other goods in those lines that are not completed wooden cabinets, vanities or their parts. Read the note in the current HTSUS edition rather than copying these numbers. A wooden chair that is not upholstered, or an upholstered chair whose frame is metal, does not match the description even if a classifier coded it carelessly into a listed line. How Section 232 scope works across all products is covered in checking Section 232 coverage by HTS line, and how it combines with Section 301 and other duties is in how US tariffs stack on one import line.
Older rulings need care here. A ruling that gave a 10-digit number years ago may cite a statistical line that has since been split, renumbered or retired. Under 19 CFR 177.9, a ruling applies to the transaction it describes; use its reasoning at the 6-digit level, then derive the current 10-digit line from the current HTSUS revision.
A line-by-line check for Section 232 timber scope:
- Confirm the heading under Chapter 94 Notes 1 to 3.
- Fix the 9401 subheading by seat type before frame material.
- Record frame material and upholstery, with a GRI 3(b) analysis for mixed frames.
- Derive the 10-digit line from the current HTSUS revision, not from an old ruling.
- Check the Chapter 99 note: is the line listed, and does the product match the description?
- Apply the country rate or cap and the Chapter 99 reporting number, and confirm both in current CBP guidance.
- File the drawings, bill of materials and reasoning with the classification.
Related reading
- Types of HTS classification software and how to choose one
- Chapter 29, 38 or 39? Classifying chemicals and plastics by the notes
- Bulk vs API Export Classification: Which Fits Your Volume?
- Classifying machine parts and composite machines under Section XVI
Frequently asked questions
Is an upholstered sofa with a wooden frame subject to Section 232?
As of October 2026, yes for most origins: upholstered wooden seating is within the Section 232 timber action at 25%, with lower caps for the UK, EU and Japan. The sofa must sit on a listed HTSUS line and match the product description. As published in October 2025, the listed lines were all in 9401.61, so a wood-frame sofa bed classified in 9401.41 fell outside them; confirm against the current Chapter 99 note.
What is the HTS code for wooden kitchen cabinets?
Wooden furniture of a kind used in the kitchen is subheading 9403.40, and Chapter 94 Note 2 keeps wall-hung cabinets in the heading because they are cupboards. As of October 2026, kitchen cabinets and vanities pay 25% under the Section 232 timber action for most origins, scheduled to rise to 50% on January 1, 2027 for countries without a wood-products agreement with the US.
How do you classify a chair whose frame mixes wood and metal?
Apply the 9401 type groups first, then decide under GRI 6 and GRI 3(b) whether the wooden or the metal component gives the chair its essential character. Record the structural role, bulk, weight and cost of each component, because the answer can move the chair between 9401.61 and 9401.71.
Is flat-pack furniture classified as furniture or as parts?
As furniture. GRI 2(a) treats a complete article presented unassembled as the complete article, and an incomplete kit as complete if it has the essential character of the finished piece.
The furniture decision that moves money is usually small: whether a seat swivels and adjusts, whether its frame is wood or metal, whether a cabinet is designed for a kitchen. Get those facts into the product record, derive the 10-digit line from the current HTSUS, and check the Section 232 note before the January 2027 increases change the arithmetic.
If your catalog has hundreds of seating and cabinet SKUs, TariffWolf’s bulk classification service takes each one to the 6-digit subheading with the Chapter 94 note or ruling behind it, sends mixed-frame and borderline items to an in-house classifier, and leaves the choice of the last four digits to your team or broker. The contact page is the place to send a sample file. Rate decisions and filing stay with your licensed customs broker.
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Sources
- WCO, HS 2022 Chapter 94 (Notes 1 to 3, headings 94.01 and 94.03)
- WCO, General Rules for the Interpretation
- WCO, HS 2022 Section XV Notes (parts of general use)
- U.S. Census Bureau, Schedule B 2026, Chapter 94
- Proclamation 10976, timber, lumber and derivative products (90 FR, October 6, 2025), with the Chapter 99 annex
- Proclamation 11000 of December 31, 2025 (91 FR, January 9, 2026)
- 19 CFR 177.9, effect of ruling letters