HS Code Detail
940161 Chapter 94 · Furniture Upholstered seats, wooden frame
Six-digit subheading in Furniture, chapter 94 of the Harmonized System, priced here for 5 destination markets.
Anatomy of 940161
You will declare against a longer local code that begins 940161: ten digits in the United States and the United Kingdom, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what the 5 rates below differ on.
What this code covers
Import duty by country
MFN duty rate · 5 countries| Country | Duty | VAT |
|---|---|---|
| 🇦🇺Australia | 5% | 10% |
| 🇩🇪Germany | 0% | 19% |
| 🇵🇹Portugal | 0% | 23% |
| 🇬🇧United Kingdom | 0% | 20% |
| 🇺🇸United States | 0% | 0% |
Rates shown are MFN (Most Favoured Nation), the default for WTO members. Preferential FTA rates may be lower with valid proof of origin. Section 301 / anti-dumping surcharges on Chinese-origin goods are not included.
What that costs: 940161 into Portugal
An illustrative consignment of 940161 invoiced at EUR 2,000.00, priced in EUR because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | EUR 2,000.00 |
| International freight | EUR 120.00 |
| Cargo insurance | EUR 30.00 |
| Value the duty is charged on, CIF basis | EUR 2,150.00 |
| Duty at 0% | EUR 0.00 |
| Portugal tax at 23%, charged on the value plus the duty | EUR 494.50 |
| Total, before commercial charges | EUR 2,644.50 |
And if the consignment were small
Portugal relieves nothing: the relief was abolished, so the duty above is charged whatever the consignment is worth. A smaller shipment pays less because the value is lower, not because a threshold spared it.
Selling rather than buying? EUR 2,644.50 is what your buyer in Portugal pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to Portugal sets out who collects it and what your invoice has to say.
An illustration, not a quotation: broker fees, handling and any trade remedy on the origin sit outside it. Price 940161 on your own numbers in the duty calculator.
How these rates were verified
Rates last verified 7 September 2026Every figure in the table above was read from the official tariff database of the market that charges it, on the date shown. Nothing here is copied from another aggregator.
- 🇺🇸US
- HTS General for 940161 US, read on 2026-09-07 from https://hts.usitc.gov/search?query=9401.61 and again on 2026-09-07 from https://hts.usitc.gov/reststop/exportList?from=94&to=95&format=CSV&styles=false. Both returned 0%. The United States International Trade Commission is the only body that publishes this schedule. The second reading was taken in a different format to check the reading, not to corroborate the schedule, because there is no second schedule to corroborate it against. Retrieved text: 9401.61.20 Free; 9401.61.40 Free; 9401.61.60 Free
- 🇬🇧GB
- Third country duty for 940161 GB, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/commodities/9401610000 and again on 2026-09-07 from https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020. Both returned 0%. The two publications are independent of each other and they agree. Retrieved text: 9401610000 0.00 %
- 🇦🇺AU
- MFN for 940161 AU, read on 2026-09-07 from https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xx/chapter-94 and again on 2026-09-07 from https://www.legislation.gov.au/C2004A04997/latest/text. Both returned 5%. The two publications are independent of each other and they agree. Retrieved text: 9401.61.00 5%
- 🇩🇪DE 🇵🇹PT
- One reading covers DE and PT, which are priced from the same schedule: Third country duty (EU, via NI Online Tariff) for 940161 DE, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/xi/commodities/9401610000 and again on 2026-09-07 from https://trade.ec.europa.eu/access-to-markets/en/results?product=940161&origin=CN&destination=DE. Both returned 0%. The two publications are independent of each other and they agree. Retrieved text: 9401610000 0.00 %
Markets with no figure recorded
Canada: Canada splits 9401.61 into 2 tariff lines and they do not carry the same rate: the schedule returned 0 to 9.5%. A single percentage cannot represent that honestly, so no Canada figure is recorded and the calculator falls back to its disclosed category average.
Re-check first: The frame must be wooden and the seat must be upholstered; an unupholstered wooden-framed seat is 940169 and is not covered by this figure. All three United States lines recorded here are free, so freight rather than duty is what this shipment costs.
What falls under 940161
- Seats with a frame of wood, upholstered, other than the seats of the earlier subheadings of heading 9401
- Upholstered wooden framed sofas, armchairs, dining chairs and benches
- Seats convertible into beds, such as sofa beds, whose frame is wood
What's specifically excluded
These look similar but belong under a different code:
Commonly confused with
940360: Other wooden furniture
Heading 9401 takes seats and heading 9403 takes the rest of the furniture, and the division is by what the article is for rather than by which room it goes in. A wooden framed upholstered dining chair is 9401.61 even when it is bought with the table it matches, and the table is 9403.60. A suite therefore ships under two codes.
940169: Plain wooden chairs
Upholstered means padding or springing that forms part of the seat, under a covering. A loose cushion placed on a plain wooden chair does not upholster it, and a chair sold with a tie on seat pad is usually still not upholstered, so two chairs that look alike in a catalogue photograph can take different subheadings.
Classification & cost note
Two questions decide this subheading and both are answered by looking at the article rather than at the catalogue. The first is whether the thing is a seat, and heading 9401 covers seats whether or not they convert into beds, so a sofa bed is a seat and a bed is not. The second is what the frame is made of, followed by whether the seat is upholstered. Frame means the structural frame, so a wooden framed sofa on metal legs is still wood framed and a metal framed chair with wooden arms is not. Upholstery is about construction rather than comfort: padding or springing forming part of the seat, under a covering, and not a loose cushion laid on top. Beyond the code, upholstered seating is one of the places in the tariff where trade remedy measures land most often, and those measures are set on national lines and specific origins rather than on the six digits, so a six digit answer is never the whole answer for a container of seating. Timber legality obligations apply to the wood in the frame and call for species and origin data the tariff itself never asks for, and flammability rules for upholstery filling and covers differ sharply between markets and are enforced after the goods have landed.
Typical products: Upholstered wooden framed sofas · Fabric dining chairs on beech frames · Wing armchairs · Chesterfield sofas · Upholstered wooden benches · Sofa beds with wooden frames · Upholstered wooden framed recliners · Oak framed accent chairs
What the notes to section XX say
Chapter 94 sits in section XX, miscellaneous manufactured articles, and the nomenclature publishes no note to that section at all, so the note to chapter 94 is the highest rule over this code; that is the published position rather than a gap here, and the chapter 94 page says the same, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/20 on 2026-09-08.
What the nomenclature says about heading 9401
940161 is a subheading of 9401, seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof , and it is the only code this site holds under that heading.
2 numbered notes to chapter 94 take heading 9401 as their own subject, and they are quoted below in full, as published.
Note 2 to chapter 94
The articles (other than parts) referred to in heading 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.
The following are, however, to be classified in the headings mentioned above even if they are designed to be hung, to be fixed to the wall or to stand one on the other:
a. cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture;
b. seats and beds.
Note 3 to chapter 94
(A) In heading 9401 to 9403 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or Chapter 69.
(B) Goods described in heading 9404, presented separately, are not to be classified in heading 9401, 9402 or 9403 as parts of goods.
Read from the notes to chapter 94 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/94, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/9401, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 94 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.
Questions about 940161
Is a sofa bed a seat or a bed?
A seat. Heading 9401 covers seats whether or not they are convertible into beds, so a sofa bed with a wooden frame and upholstery is classified here.
What counts as upholstered?
Padding or springing that forms part of the seat, under a covering. A loose cushion or a tie on seat pad on an otherwise plain chair does not make it upholstered.
How is the frame material decided on a mixed frame?
By the structural frame and the material that gives the seat its essential character. Wooden framed seating on metal legs is normally still wood framed; a metal frame with wooden arms is not.
Does a dining suite ship under one code?
No. The chairs are seats of heading 9401 and the table is furniture of heading 9403, so a matching suite needs at least two codes on the entry.
Related codes in Chapter 94
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