HS code by category
HS code for furniture: classify seating, cabinets and parts
Furniture sits in Chapter 94, but the heading turns on where the piece is used and what it is made of, and a loose part follows its own rule. Describe the item on the right and the AI returns the HS/HTS code, the US duty rate and its reasoning.
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Customs declaration · AI classifier
FORM TW-01
The short answer
Furniture classifies in Chapter 94 of the Harmonized System. Seats go in heading 9401 no matter the room, other furniture is split by where it is used (9403 for general and office furniture, 9402 for medical, and specific headings for mattresses and lighting), and furniture parts sit in 9401.90 or 9403.90. Most US furniture duty rates are low, often 0 to a few percent, but the rate still depends on the exact code and the material, so seating and cabinets should never be classified by eye.
Anatomy of a code: a wooden office chair
9401.30.80
- 94
- Chapter: furniture, bedding, lamps and lighting. Nearly all furniture starts here.
- 9401
- Heading: seats. A chair is a seat first, so it lives here rather than in the general 9403 furniture heading.
- 9401.30
- Subheading: swivel seats with variable height adjustment. A fixed dining chair drops to a different subheading.
- .80
- National digits: the US line further splits by frame material, upholstered or not, in the Harmonized Tariff Schedule.
Where common furniture classifies
A starting map, not a ruling. Headings turn on use and material, so confirm your exact piece with the classifier above before you file an entry.
9401
Chairs & sofas (any room)
All seats, whether office, dining or living room, by frame and upholstery.
9403
Office & general furniture
Cabinets, desks, shelving and tables, split by material.
9403.50
Wooden bedroom furniture
Wooden furniture of a kind used in the bedroom.
9403.20
Metal furniture
Other metal furniture, such as steel shelving and lockers.
9404.21
Mattresses
Cellular rubber or plastics mattresses, whether or not covered.
9401.90 / 9403.90
Furniture parts
Parts of seats and of other furniture, classified separately.
9405
Lamps & lighting fittings
Lamps and lighting are in Chapter 94 but their own heading.
9404.10
Mattress supports & bases
Bases and supports presented separately from the mattress.
9403.70
Plastic furniture
Furniture of plastics, such as stackable outdoor chairs and tables.
How to find the HS code for a piece of furniture
Ask two questions in order. First, is it a seat? Every seat, from a bar stool to a sofa to a car seat, goes in heading 9401, and that rule beats the room the piece is used in. If it is not a seat, then classify by function and material: 9403 covers most other furniture, and the US national digits then split it by whether the frame is wood, metal or plastic. Material is the detail importers most often leave off a product description, and it is exactly what decides the last digits. For the general method behind this, read the Harmonized System code guide.
Assembled furniture vs parts vs knock-down kits
A finished piece classifies by what it is. Genuine parts of furniture, a chair base, a drawer runner, a table leg presented on its own, go in the parts subheadings 9401.90 or 9403.90. A knock-down or flat-pack item that has all the components of a complete piece is usually classified as the finished furniture under the rule for goods presented unassembled, not as a bundle of parts. Getting this split right matters because parts and finished furniture can carry different duty treatment.
Watch for antidumping and origin, not just duty
General US duty on furniture is often low, but the headline rate is not the whole cost. Certain wooden bedroom furniture and mattresses from specific countries carry antidumping or countervailing duties that dwarf the ordinary rate, and additional tariffs can apply by country of origin. Because those extra duties attach to the exact code and origin, pinning down the right heading is the first step to knowing your true landed cost. Once you have the code, run the numbers through the landed cost calculator.
Furniture HS code questions, answered
What is the HS code for furniture?
Furniture classifies in Chapter 94 of the Harmonized System. Seats of all kinds go in heading 9401, other furniture such as desks, cabinets and shelving goes in 9403, mattresses go in 9404 and lamps in 9405. The full code then depends on the material and, in the US, on the 10-digit national line.
What is the HS code for furniture parts?
Parts of furniture are classified separately from the finished piece. Parts of seats go in 9401.90 and parts of other furniture go in 9403.90. This applies to items like chair frames, drawer runners and table legs when they are imported on their own rather than as a complete, unassembled piece.
Is a chair classified as furniture or a seat?
A chair is classified as a seat under heading 9401, not under the general furniture heading 9403. In the Harmonized System, "seats" is a specific heading that takes priority, so all chairs, sofas, stools and benches go in 9401 regardless of which room they are used in.
What is the import duty on furniture in the US?
General US duty rates on most furniture are low, commonly 0 to around 4 percent depending on the exact code and material. The headline rate is not the whole story: certain wooden bedroom furniture and mattresses from specific countries carry antidumping duties, and extra tariffs can apply by origin, so check the rate for your exact code.
What HS code is used for a mattress?
A mattress classifies in heading 9404, separately from the bed frame. Cellular rubber or plastics mattresses go in 9404.21 and mattresses of other materials in 9404.29, whether or not they are covered. Mattress supports and bases presented on their own go in 9404.10.
Classify your furniture now, keep the rationale for your entry file.
Related: HS code lookup by product, HS code for electronics, HS codes for clothing.