The HTS code is the foundation of every furniture duty calculation. Two similar-looking products can fall under different codes — and since 2025, under different tariff measures. Here is how classification works in practice.
The two main headings
| Heading | Covers | Examples |
|---|---|---|
| 9401 | Seats (whether or not convertible into beds) and their parts | Dining chairs, sofas, armchairs, stools, office chairs |
| 9403 | Other furniture and parts | Tables, beds, cabinets, wardrobes, shelving, desks |
| 9404 | Mattresses, bedding, cushions | Mattresses, pillows, quilts |
Key questions that change the code
- What is the main material? Wood, metal, plastic, rattan/bamboo.
- Is it upholstered? Upholstered seats have separate subheadings — and upholstered wooden furniture is relevant to Section 232.
- Where is it used? Kitchen, bedroom, office and other furniture have distinct codes in 9403.
- Is it complete, a set or a part? Parts and sets follow specific classification rules.
Mixed materials
A table with a wooden top and metal legs is classified by the material that gives it its essential character — usually the visible, functional part. When in doubt, a CBP binding ruling (searchable online in the CROSS database) can confirm how similar products were classified.
Why accuracy matters more than ever
- Tariff measures since 2025 target specific codes; a wrong code can mean underpaid duty and penalties.
- Under DDP, the seller pays any difference found after import.
- Consistent codes across invoices, packing lists and ISF avoid holds.
Practical tips
- Describe products precisely on invoices: material, use, upholstered or not.
- Keep a product-to-HTS master list and review it when tariffs change.
- Ask your forwarder to confirm codes before mass production of new items.
Next: how duty layers stack on furniture.
US tariff measures have changed frequently since 2025. Figures in this article are illustrative; always confirm the rates in force on the date of import for your exact HTS code before quoting a customer.