9401.61.60
Other
This code covers seats – excluding those for motor vehicles – with wooden frames that are upholstered, and is used to classify these items when importing into the US. These seats generally enter the US duty-free, falling within Chapter 94 which broadly covers furniture and related items.

Detailed information for HTS Code 9401.61.60
This code falls within Chapter 94, which covers furniture, bedding, and related items. Specifically, 9401.61.60 covers seats with wooden frames that are upholstered, excluding those specifically designed for motor vehicles. This code has several subdivisions based on the type of seat, including stationary activity centers for children, other seats for children, household seats, and a general “other” category. When reporting, select the most specific subdivision that accurately describes the seat being imported; if none apply, use the general “other” statistical suffix.
| Chapter | Chapter 94 - Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps a |
| Section | Section XX - Miscellaneous Manufactured Articles |
Duty snapshot
Quick reference for the duty outcomes tied to this HTS line.
Free
Standard trade partners (NTR)
N/A
Eligible FTA or preference programs
The general duty rate for 9401.61.60 and its subdivisions (9401.61.60.01, 9401.61.60.05, 9401.61.60.11, and 9401.61.60.31) is free, indicating no standard duty applies. This applies to goods originating from standard trade partners (NTR). Special rates are not specified, but eligibility for preferential treatment under Free Trade Agreements (FTAs) or other preference programs may result in reduced or eliminated duties, contingent on meeting the rules of origin for those programs. No report units are required for this code.
Rate of Duty (Column 2): 40%
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Code subdivisions
9401.61.60.01
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: > Other seats, with wooden frames: > Upholstered: > Other > Stationary activity centers for children
9401.61.60.05
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: > Other seats, with wooden frames: > Upholstered: > Other > Other seats for children
9401.61.60.11
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: > Other seats, with wooden frames: > Upholstered: > Other > Other household
9401.61.60.31
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: > Other seats, with wooden frames: > Upholstered: > Other > Other
Chapter & section notes
Chapter notes
Section notes
Latest update
Last updated
November 15, 2025
Revised every January & July
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